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

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Key Topics

Section 80G8Section 2637Section 153A7Section 194J4Section 102Section 802Exemption2TDS2

JEEVAN REKHA TRUST,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

ITA 23/RAN/2025[2023-24]Status: DisposedITAT Ranchi05 Jan 2026AY 2023-24

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, ARFor Respondent: Shri Rajib Jain, CIT-DR
Section 10Section 194JSection 80Section 80G

Section 80G of the Act for recognition is in regard to a receipt which is used for charitable purposes. It was the submission that the assessee is receiving fee for professional services, which is evident that TDS being deducted and its rental income under the guise of professional receipts at a percentage of total turnover of the Super Speciality Hospital

JEEVAN REKHA TRUST,DHANBAD vs. CIT, EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

ITA 24/RAN/2025[2024-25]Status: DisposedITAT Ranchi05 Jan 2026AY 2024-25

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, ARFor Respondent: Shri Rajib Jain, CIT-DR
Section 10Section 194JSection 80Section 80G

Section 80G of the Act for recognition is in regard to a receipt which is used for charitable purposes. It was the submission that the assessee is receiving fee for professional services, which is evident that TDS being deducted and its rental income under the guise of professional receipts at a percentage of total turnover of the Super Speciality Hospital

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

80G certificate if any, in such cases. (21) Submit ledger of “interest paid” alongwith proof of TDS deducted on the same. (22)Submit details of Short Term Capital Gains earned by you during the year. Also submit relevant proof regarding, the cost of acquisition cost of improvement, if any and Sale consideration received. (23)Submit details reg. income from other