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

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Key Topics

Section 80G15Section 80G(5)12Section 3512Section 12A9Exemption9Section 143(2)8Section 1488Addition to Income7Section 12A(1)(ac)5TDS

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)

iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillment of the conditions laid down in clauses (i) to (v) of section 80G(5) of the Act, the Ld. CIT(E) issued notice on 06.11.2024 through ITBA portal requesting

5
Deduction5
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)

iii. Details of institute wise fee structure, admission policy in respect of each of the institute. If grants are received, copies of grant sanction letter for each of such institute. iv. Institute-wise Income & Expenditure and Receipt & Payment account for the last 3 years. v. Complete Financial statements for the last 3 years with all Schedules / Annexures. 3 ITA.No.795/PUN

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 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 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 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

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

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 523/PUN/2025[NA]Status: DisposedITAT Pune02 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

80G(5) of the IT Act filed on 10.06.2022. ITA No.451/PUN/2025 : 2. According to the Registry, there is a delay in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 451/PUN/2025[-]Status: DisposedITAT Pune02 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

80G(5) of the IT Act filed on 10.06.2022. ITA No.451/PUN/2025 : 2. According to the Registry, there is a delay in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing

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

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 and, in other words, it is nowhere suggested that\ndate of approval only will

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

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 and, in other words, it is nowhere suggested that\ndate of approval only will

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

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 and, in other words, it is nowhere suggested that\ndate of approval only will

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

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 and, in other words, it is nowhere suggested that\ndate of approval only will