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

gains of business or profession”, but does not operate as a bar against claiming deduction under Chapter VI-A, particularly under section 80G of the Act. 32. The Co-ordinate Bench in the said decision has further held that section 80G itself contains specific exclusions in respect of certain CSR-related payments under sub-clauses (iiihk) and (iiihl) and that

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

gains of business or profession”, but does not operate as a bar against claiming deduction under Chapter VI-A, particularly under section 80G of the Act. 32. The Co-ordinate Bench in the said decision has further held that section 80G itself contains specific exclusions in respect of certain CSR-related payments under sub-clauses (iiihk) and (iiihl) and that

JEWELEX INDIA PRIAVTE LIMITED,MUMBAI vs. DCIT CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarjewelex India Private V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

80G out of CSR expenses are in accordance with the decisions of various benches of Tribunal. Thus, the view taken by assessing officer cannot be said to be erroneous. Thus, the pre-requisite twin conditions for exercising jurisdiction under section 263 has not meet out in the present case hence we quash / set aside the order of Pr. CIT dated

SAVITA OIL TECHNOLOGIES LTD,MUMBAI vs. ACIT, CC-8(4), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ Acit, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafs3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi Revenue By: Shri Ram Krishna Kedia (Sr. Ar) Shri Virabhadra Mahanjan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2023/ (20/10/2023) घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-50, Mumbai Dated 24.02.2023 For Assessment Year 2017-18. 2. The First Ground Of Appeal Of The Assessee Is As Under: - “1(A) The Appellant Submits That The Learned Commissioner Of Income-Tax (Appeals) [(“Cit(A)”)] Erred In Not Allowing The Claim Towards Expenditure On Account Of Gratuity Representing Amount Actual Paid To An Approved Gratuity Fund Of Rs.83,69,981/- Representing Employer'S Contribution. (B) The Appellant Submits That Cit(A) Failed To Appreciate That The Aforesaid Amount Of Rs.83,69,981/- Was Paid On Or Before The Due Date For Filing Its Return Of Income For Assessment Year 2017-18 To An Approved Gratuity Fund

capital borrowed for the purposes of the business or profession: (v) any sum paid by the assessee as an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit of his employees under an irrevocable trust.” 7. Section 43B of the Act which reads as under: - Certain deductions to be only on actual

PRIYA KAPIL TODARWAL ,MUMBAI vs. INCOME TAX OFFICER WARD, 30(1)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

80G-Rs. 8,000 and Section 80TTA of Rs. 10,000/- totaling to Rs. 1,93,000/-. It was submitted that, as per Section 80A(1) In computing the total Income of an assessee, there shall be allowed from gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections

MAHANSARIA ENTERPRISES PVT LTD,MUMBAI vs. PR. CIT, MUMBAI-5, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

vi. Synergia Lifesciences Pvt. Ltd vs. DCIT [(I.T.A. No 938/Mum/2023)] vii. Sikka Ports & Terminals Limited vs. PCIT [(Ι.Τ.Α. No 1865/Mum/2024)] viii. Worley Services India Pvt Ltd. vs. PCIT [(I.T.A. No 554/Mum/2024)] ix. Sequel Logistics Private Ltd. vs. PCIT [(Ι.Τ.Α. No 1114/Ahd/2024)] x. American Express (India) P. Ltd. v. PCIT [(2024) 208 ITD 564 (Delhi - Trib

HEMANI INDUSTIRES LIMITED ,MUMBAI vs. PCIT-6, MUMBAI

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2963/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Hemani Industries Limited C-701-703, 7Th Floor, Neelkanth Business Park, R.N Road, Vidyavihar (West) Mumbai-400 086 Pan : Aaach1117Q

VI-Aare barred only for deductions referred to under the heading “C- deductions in respect of certain incomes” other than the provisions of sections 80JAA, which does not include deductions U/s 80G, which are stipulated heading “B” of the said chapter. However the issue qua the justification of assessee’s claim for deduction u/s. 80G on payment of donation

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub- clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub- clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub- clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub- clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income

DCIT 3(3)(1), MUMBAI vs. SIKKA PORTS AND TERMINAL LIMITED, MUMBAI

Accordingly the grounds raised by the revenue contending these two issues are dismissed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

VI-A of the IT Act. The deduction u/s 80G was disallowed by the AO on the ground that allowability of CSR expenditure u/s 80G is against the amendment to section 37(1) & (2) of the IT Act. Sikka Ports and Terminals Ltd. During the course of appellate proceedings, the appellant submitted that nothing contained in the provisions of section

ACIT-3(3)(1), MUMBAI, MUMBAI vs. SIKKA PORTS AND TERMINALS LIMITED, MUMBAI

Accordingly the grounds raised by the revenue contending these two issues are dismissed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

VI-A of the IT Act. The deduction u/s 80G was disallowed by the AO on the ground that allowability of CSR expenditure u/s 80G is against the amendment to section 37(1) & (2) of the IT Act. Sikka Ports and Terminals Ltd. During the course of appellate proceedings, the appellant submitted that nothing contained in the provisions of section

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

capital, employer contribution to provident fund, gratuity\nand payment of security transaction tax,\nIncome Tax Act, under section 80G, forming part of Chapter VIA,\nprovides for deductions for computing taxable income as under:\nSection 80G(2) provides for sums expended by an assessee as\ndonations against which deduction is available.\na) Certain donations, give_100% deduction, without any qualifying\nlimit

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

capital, employer contribution to provident fund, gratuity\nand payment of security transaction tax,\nIncome Tax Act, under Section 80G, forming part of Chapter VIA,\nprovides for deductions for computing taxable income as under:\nSection 80G(2) provides for sums expended by an assessee as\ndonations against which deduction is available.\na) Certain donations, give_100% deduction, without any qualifying\nlimit

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

Accordingly, this ground is allowed

gains of business or profession”, but does not operate as a bar against claiming deduction under Chapter VI-A, particularly under section 80G of the Act. 32. The Co-ordinate Bench in the said decision has further held that section 80G itself contains specific exclusions in respect of certain CSR-related payments under sub-clauses (iiihk) and (iiihl) and that

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

Accordingly, this ground is allowed

gains of business or profession”, but does not operate as a bar against claiming deduction under Chapter VI-A, particularly under section 80G of the Act. 32. The Co-ordinate Bench in the said decision has further held that section 80G itself contains specific exclusions in respect of certain CSR-related payments under sub-clauses (iiihk) and (iiihl) and that

SOU DWARKABAI SHASTRI PATWARDHAN TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI , MUMBAI

Appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2025-26

vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin and then it has to apply