BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

13 results for “TDS”+ Section 80G(5)(ii)clear

Sorted by relevance

Mumbai102Delhi88Bangalore41Kolkata25Ahmedabad25Jaipur16Chennai14Pune13Hyderabad13Lucknow8Chandigarh8Indore6Rajkot6Surat4Jodhpur2Allahabad2SC2Dehradun1Raipur1Agra1

Key Topics

Section 12A27Section 80G15Section 3512Section 80G(5)10Exemption9Section 143(2)8Section 1488Addition to Income7Section 80G(5)(vi)5Deduction

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

80G(5) of the Act, the Ld. CIT(E) issued notice on 06.11.2024 through ITBA portal requesting the assessee to upload certain information/ clarification such as date of commencement of activity, date of expiry of provisional approval, details of any other law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main

5
TDS5
Section 36A(3)4

BRAHMAN SABHA KARVEER,MAHARASHTRA vs. CIT EXEMPTION PUNE, CIT EXEMPTION PUNE

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR
Section 13(3)Section 36ASection 41Section 80GSection 80G(5)

5 ITA.No.795/PUN./2024 during the year, TDS made, PF and Professional Tax deducted with evidence for the last 3 years. 2.3. You are hereby further requested to ensure that: i. Self-certified copies of attachments as per the provisions of Rule 11AA(2) of the Income Tax Rules, 1962, as applicable, are required to be submitted. Please also note

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

80G(5)(iv)(B) of the Act are not applicable to your case. As such, your present application is liable to be rejected. Please clarify with supporting documents. (ii) It is seen that you have obtained the regular registration under section 12A(1)(ac)(i) of the Act but it seems that you have not submitted a copy of registration

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 404/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4.\nFacts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 403/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

80G of the Act.\n4. Facts of the case in ITA No.403/PUN/2025, in brief, are that the\nassessee filed an application in Form No.10AB on 26.09.2023 for\nregistration of the trust under clause (iii) of section 12A(1)(ac) of the Act.\nWith a view to verify the genuineness of the activities of the assessee and\ncompliance to requirements

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION , PUNE

In the result, appeal of the assessee in ITA No

ITA 598/PUN/2020[NA]Status: DisposedITAT Pune06 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)

80G(5)(vi) of the Act respectively as per the grounds of appeal on record. the assessee pertains to the rejection of application for registration u/s. 12AA(1)(b)(ii) of the Act and also of the corresponding exemption u/s.80G(5)(vi) of the Act. First we would take up the appeal in ITA No.598/PUN/2020 for adjudication. ( u/s.12AA

GANGA EDUCATION SOCIETY,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

In the result, appeal of the assessee in ITA No

ITA 597/PUN/2020[NA]Status: DisposedITAT Pune06 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)

80G(5)(vi) of the Act respectively as per the grounds of appeal on record. the assessee pertains to the rejection of application for registration u/s. 12AA(1)(b)(ii) of the Act and also of the corresponding exemption u/s.80G(5)(vi) of the Act. First we would take up the appeal in ITA No.598/PUN/2020 for adjudication. ( u/s.12AA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1661/PUN/2024[2016-17]Status: DisposedITAT Pune25 Aug 2025AY 2016-17
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

ii) incurring of expenditure by the assessee for development of such\nfacility:\nand\n(iii) approval of the facility by the prescribed authority, which is DSIR\n(iv) allowance of weighted deduction on the expenditure so incurred by the\nassessee.\n9. The provisions nowhere suggest or imply that R&D facility is to be\napproved from a particular date

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

ii) incurring of expenditure by the assessee for development of such\nfacility:\nand\n(iii) approval of the facility by the prescribed authority, which is DSIR\n(iv) allowance of weighted deduction on the expenditure so incurred by the\nassessee.\n9. The provisions nowhere suggest or imply that R&D facility is to be\napproved from a particular date

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1663/PUN/2024[2018-19]Status: DisposedITAT Pune25 Aug 2025AY 2018-19
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

ii) incurring of expenditure by the assessee for development of such\nfacility:\nand\n(iii) approval of the facility by the prescribed authority, which is DSIR\n(iv) allowance of weighted deduction on the expenditure so incurred by the\nassessee.\n9. The provisions nowhere suggest or imply that R&D facility is to be\napproved from a particular date

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

ii) incurring of expenditure by the assessee for development of such\nfacility:\nand\n(iii) approval of the facility by the prescribed authority, which is DSIR\n(iv) allowance of weighted deduction on the expenditure so incurred by the\nassessee.\n9. The provisions nowhere suggest or imply that R&D facility is to be\napproved from a particular date