DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1, THANE, ASHAR IT PART, WAGLE INDUSTRIAL ESTATE, THANE WEST vs. MAHYCO MONSANTO BIOTECH (INDIA) PRIVATE LIMITED, SANDOZBAUGH SO THANE

In the result, the Cross appeal of the assessee is partly allowed

80G of the Act.\n14. Ground no.4-Deduction claimed u/s 35AC of the act of Rs.\n2,47,50,500/-.\nAs per the assessment order, details of the donation claimed under\nsection 35AC are as follows:\nSr. No. Name of the Institution Amount of CSR incurred Deduction allowable u/s 35AC\n1 ISKCON food relief foundation

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

TDS within the due date. On the other hand, the assessee is claiming the amount in this year. Accordingly, the AO held that the amount of ₹ 65,03,040/- is not allowable as a deduction in the year under consideration. 8. The learned CIT(A), vide impugned order, dismissed the ground raised by the assessee on this issue and held

GOLDMAN SACHS (INDIA) SECURITEIS PRIVATE LIMITED,MUMBAI vs. ADD/JT/DY/ASST/CIT/ITO/NFAC, DELHI

80G of the Act\nand has erred in not providing an opportunity to the Appellant to file a\nsubmission in this regard.\n9.\nIn not granting the credit of Dividend distribution tax (DDT) paid by the\nAppellant amounting to Rs. 1,02,19,33,618 as claimed in the return of income\nby the Appellant and levying consequential interest under

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI

In the result, both the appeals of the assessee are partly allowed

80G of the Act. Owing to commonality of the issue and facts\nremaining the same, we take up both the appeals together for\nadjudication by passing this consolidated order. We take appeal for\n Assessment Year 2020-21 as the lead year to draw the facts and our\nobservations and findings for this year shall apply mutatis mutandis to\nthe

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n24. In view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld dismissing

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

TDS within the due date. On the other hand, the assessee is claiming\nthe amount in this year. Accordingly, the AO held that the amount of ₹\n65,03,040/- is not allowable as a deduction in the year under consideration.\n8. The learned CIT(A), vide impugned order, dismissed the ground raised\nby the assessee on this issue and held

HDFC BANK LIMITED,MUMBAI vs. DCIT - 2 (3) (1) , MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n\n24.\nIn view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

80G of the Act.\n12. On the above observation, we deem it fit to hold that the assessee is entitled to deduction\nclaimed u/s.80G of the Act towards the CSR expenditure incurred by it. We, therefore, direct\nthe ld. A.O, to allow the claim of the assessee subject to the condition that the assessee has\nsatisfied the other requirements warranted

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit. Some grounds were dismissed, some allowed, and some restored to the Assessing Officer for verification.", "result": "Partly Allowed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 143(1)", "Section 143(2)", "Section 142(1)", "Section 143(3)", "Section 144B", "Section 80G

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n24.\nIn view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld dismissing

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential.\n7. In A.Y. 2018–19, the Assessing Officer disallowed deduction claimed under section 80G

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential. 7. In A.Y. 2018–19, the Assessing Officer disallowed deduction claimed under section 80G

PASHUPATI CAPITAL SERVICES PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 4, MUMBAI

In the result, appeal filed by the assessee is allowed in above\nterms

section 80G deduction out of CSR expenses\nand modify the assessment order as per findings given by the Ld. PCIT.\n2. The brief facts of the case are that, the assessee is a share broking\ncompany and engaged in the business of sale purchase of securities and\nfuture and option transactions in shares in both the exchanges

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NEW DELHI

In the result, both the appeals of the assessee are partly allowed

80G of the Act. Owing to commonality of the issue and facts\nremaining the same, we take up both the appeals together for\nadjudication by passing this consolidated order. We take appeal for\n Assessment Year 2020-21 as the lead year to draw the facts and our\nobservations and findings for this year shall apply mutatis mutandis to\nthe

AUGMONT ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT - CIRCLE 6(1)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

section 80G in respect of CSR expenses of Rs. 10,27,000/- was incorrectly allowed by the Ld. AO and the reasons assigned for doing so are wrong and contrary to the provisions of Income Tax Act and Rules made there under. 3. Your Appellant crave, leave to add, alter, amend or modify any or all grounds of appeal

CHEMICAL PROCESS PIPING PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, the appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

TDS credit carried forward as large deduction is claimed u/s 80G and the donee entity was not approved u/s 80G of the Act. However, in response to the notice, assessee submitted the relevant documents to substantiate the 80G certification which were found in order and the assessment was completed on the return income

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

TDS credit by\ndirecting verification. Interest under sections 234B and 234C was\ntreated as consequential.\n7.\nIn A.Y. 2018–19, the Assessing Officer disallowed deduction\nclaimed under section 80G

STRIDES PHARMA SCIENCE LIMITED,MUMBAI vs. INCOME TAX OFFICER, 15(3)(2),, MUMBAI

In the result, the appeal of the assessee is partly allowed

80G(4) of the Act which is\notherwise eligible for the Appellant to claim.\nGround 8: Claim of the Appellant amounting to Rs.30,00,000/- as per Section\n35DD of the Act\n8.1 The learned AO and CIT(A) has failed to appreciate that the Appellant had\ninadvertently missed to claim of deduction of 1/5th of the total expenditure\nincurred