Section 13A of the Income Tax Act

Income-tax Act, 2025: s.12

Section 13A of the Income-tax Act, 1961 corresponds to section 12 (Incomes not included in total income of political parties and electoral trusts) of the Income-tax Act, 2025.

Read section 12 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 13A is Dass Khanna v. ITO (460 ITR 546), cited in 41 of the 50 judgments on BharatTax that turn on this section.

Leading authorities on Section 13A

Dass Khanna v. ITO
460 ITR 546 · 2024 · High Court
41
citing judgments

The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.

Infrastructure Pvt. Ltd. v. ITO
463 ITR 702 · 2024 · High Court
32
citing judgments

The validity of sanction for issuing orders under section 148A(d) and notices under section 148 must be tested with reference to the amended section 151. If sanction is not granted by an authority specified under section 151(ii), such orders and notices are invalid and liable to be quashed.

Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.
2023 SCC OnLine BOM 2822 · 2023 · Reported
25
citing judgments

The amended Section 151 of the Income Tax Act, 1961, rather than the pre-amended version, applies when determining the 'specified authority' required for sanction under Section 148A and Section 148.

Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax
2022 SCC OnLine ORI 4162 · 2022 · Reported
24
citing judgments

Challenges to notices issued under Section 148 of the Income-tax Act, 1961, prior to April 1, 2021, are examined based on the unamended provisions.

Judgments on Section 13A

Anilkumar Jayantilal Khatri, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2053/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-

Section 250Section 69ASection 80G

Nikunj Mahendrabhai Adani, Ahmedabad vs. The ITO, Ward-1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2026/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-

Section 147Section 250Section 69ASection 80G

Ankit Atulkumar Shah, Ahmedabad vs. ITO Ward 1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2026[2019-20]Status: DisposedITAT Chandigarh30 Sept 2026AY 2019-20
For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri VeerabadramVislavath, Sr. DR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 282ASection 80G

Hiren Hardasbhai Karamta, Vadodara vs. ITO, Ward 4, Veraval

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

ITA 763/RJT/2026[2019-20]Status: DisposedITAT Rajkot30 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 763/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2019-20 ] Hiren Hardasbhai Karamta, Ito, Ward 4, Veraval C-276, Mathura Nagri, Sun Pharma Vs. Income Tax Office, Road, Opp. Panghat Complex, Yogeshwar Bhavan, Vadodara, Gujarat -390001 Veraval, Gujarat -362265 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Auipk4596K (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Om Kanabar. Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr Dr Date Of Hearing : 29/07/2026 : 30/09/2026 Date Of Pronouncement :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2019-20, Is Directed Against The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2025 By The National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals) [In Short ‘Ld.Cit(A)’] Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer (In Short ‘Ao’) U/S 147 Read With Section 144B Of The Act Dated 27.12.2024. 2. When The Matter Was Called For Hearing, The Learned Counsel For The Assessee At The Outset Submitted That Appeal Has Been Filed By The Assessee Belatedly By 75 Days. The Assessee Has Moved A Petition For Condonation Of Delay, Requesting The Bench To Condone The Delay, In Filing Appeal. The Learned Counsel Hiren Hardasbhai Karamta

For Appellant: Shri Om Kanabar. Ld. ARFor Respondent: Shri Shishir Kumar, Ld. SR DR
Section 139(1)Section 144BSection 147Section 148Section 250Section 80G

Ankit Atulkumar Shah, Ahmedabad vs. ITO Ward 1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2026AY 2019-20
For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri VeerabadramVislavath, Sr. DR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 282ASection 80G

Arvind Tiwari, Annapurna Road vs. Income Tax Officcer 1(2), Indore

Appeals are dismissed in identical facts and circumstances of the

ITA 537/IND/2026[2019-20]Status: DisposedITAT Indore24 Sept 2026AY 2019-20

Bench: Shri Paresh M. Joshi & Shri Arvind Soni

Section 132Section 147Section 148Section 250Section 253Section 80Section 80G

Sarojben Gaurang Doshi, Ahmedabad vs. Income Tax Office Ward 5(3)(2), Income Tax Office, Vejalpur

In the result, the appeal of the assessee is dismissed

ITA 2268/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad22 Sept 2026AY 2019-20

Bench: Shri Rahul Chaudhary & Shri Gangadhar Panda

For Appellant: Shri Deepak Agrawal, ARFor Respondent: Shri Shakil Ahmed Ganie, Sr. DR
Section 133(6)Section 147Section 148Section 250Section 29CSection 80G

Hina Nalinbhai Patel, Ahmedabad vs. Income Tax Assessing Officer, Ahmedabad

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

ITA 2519/AHD/2026[2019-20]Status: HeardITAT Ahmedabad16 Sept 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-

For Appellant: Shri Ajit Patel, ARFor Respondent: Shri Amit Pratap Singh, Sr. DR
Section 147Section 250Section 29ASection 80CSection 80DSection 80G

Jayesh Jain, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 718/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad09 Sept 2026AY 2019-20
For Appellant: Shri Hardik MehtaFor Respondent: Shri Abhijit
Section 132Section 132(4)Section 143(1)Section 144BSection 147Section 147rSection 148Section 148ASection 149(1)Section 151

Vidushi Ashish Agrawal, Mumbai vs. ITO, Ward - 41 (4) (4), Mumbai

In the result, the appeal of the assessee stands dismissed

ITA 4430/MUM/2026[2019-2020]Status: DisposedITAT Mumbai31 Aug 2026AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankarvidushi Ashish Agrawal V/S. Income Tax Officer, Ward – B-1/16, Mahesh Nagar, S.V. बनाम 41(4)(4) Road, Goregaon West, Aaykar Bhavan, Mumbai – Mumbai – 400 062, 400 001, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Acgpt4007Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri Swapnil Savant, (Sr. AR)
Section 132Section 13ASection 147Section 148Section 29ASection 29CSection 80G

Atul M Parmar, Ahmedabad vs. DCIT Circle 3(1)(1), Vejalpur

In the result, the appeal of the assessee is dismissed

ITA 319/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad07 Aug 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice- & Shri Rahul Chaudharyatul M Parmar, The Deputy Commissioner Vs. F 603, Of Income Tax, Opp. Zundal, Circle-3(1)(1), Brts Bus Stop, Ahmedabad. Sharan Circle Homes, Zundal Circle, Chandkheda, Ahmedabad-382424. [Pan : Aenpp1064 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Ankit Kanudawala, Ar Respondent Represented By: Shri Drop Singh Meena, Sr.Dr Date Of Hearing 07.07.2026 Date Of Pronouncement 07.08.2026

Section 147Section 148ASection 250Section 270ASection 68Section 80G

Bhagwanbhai Karshanbhai Patel, Banaskantha vs. ITO, Ward 1, Palanpur, Banaskantha

In the result, the appeal of the assessee is dismissed

ITA 2238/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad07 Aug 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice- & Shri Rahul Chaudharybhagwanbhai Karshanbhai Patel, The Income Tax Officer, Vs. Nilpur Dantiwada Colony, Ward-1, Banaskantha, Palanpur. Banaskantha-385505. [Pan : Agwpp3243 N] (Appellant) .. (Respondent) Appellant Represented By : Shri Chetan Agarwal, Ar Respondent Represented By: Shri Drop Singh Meena, Sr.Dr Date Of Hearing 07.07.2026 Date Of Pronouncement 07.08.2026

Section 132Section 13ASection 143(3)Section 147Section 148Section 250Section 80G

Akshit Jain, Meerut vs. DCIT, Circle- 1(1)(1), Meerut

In the result, the appeal of the assessee is dismissed

ITA 2179/DEL/2026[2019-20]Status: DisposedITAT Delhi28 Jul 2026AY 2019-20

Bench: Ms. Madhumita Roy & Smt. Renu Jauhri

Section 147Section 148Section 80GSection 80T

Meetkumar Hasmukhbhai Chaturvedi, Bhavnagar vs. Income Tax Officer Ward 1(2), Bhavnagar

In the result, the appeal of the assessee is dismissed

ITA 2452/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad22 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Meetkumar Hasmukhbhai The Income Tax Officer, Vs. Chaturvedi, Ward-1(2), Mig 2708 Gayatrinagar, Bhavnagar. Ghogha Road, Bhavnagar-364001. [Pan : Bgupc2141 P] (Appellant) .. (Respondent) Appellant Represented By : None Respondent Represented By: Shri Deependra Kumar, Sr.Dr Date Of Hearing 16.07.2026 Date Of Pronouncement 22.07.2026

Section 132(4)Section 139(1)Section 144BSection 147Section 148Section 148ASection 151ASection 250Section 80G

Sagar Rajendra Maske, Vadodara vs. The ITO, Ward 1(2)(2), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 2433/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad22 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharysagar Rajendra Maske, The Income Tax Officer, Vs. B-205 Tulaja Bhavani Complex, Ward-1(2)(2), Opposite My Apple School, Vadodara. Visvamitri Road Vadodara-390011. [Pan : Atqpm8259 E] (Appellant) .. (Respondent) Appellant Represented By : Shri Sanket Bakshi, A.R Respondent Represented By: Shri Amit Pratap Singh, Sr.Dr Date Of Hearing 20.07.2026 Date Of Pronouncement 22.07.2026

Section 132Section 142(1)Section 147Section 148Section 148ASection 234ASection 234CSection 250Section 270ASection 80G

Prasana Jayantkumar Bhatt, Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is dismissed

ITA 426/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharyprasana Jayantkumar Bhatt, Dy. Commissioner Of Vs. Plot No. 50/B, B/H. Law College, Income-Tax, Vidhyanagar, Circle 1, Bhavnagar-364001 Bhavnagar [Pan : Agjpb 7798 K] (Appellant) .. (Respondent) Appellant Represented By : Shri Ashish B. Kanabar & Shri Om Kanabar, Ars Respondent Represented By: Shri Aroon Kumar, Cit-Dr Date Of Hearing 25.06.2026 Date Of Pronouncement 06.07.2026

Section 139(1)Section 250Section 263Section 29ASection 80G

Dheeraj Vaidya, Indore vs. DCIT/ACIT 1(1) Ind, Indore

Appeals are dismissed in identical facts and circumstances of the

ITA 892/IND/2025[2019-20]Status: DisposedITAT Indore30 Jun 2026AY 2019-20

Bench: Shri Dr. Arjun Lal Saini & Shri Paresh M Joshidheeraj Vaidyas, Dcit/Acit बनाम/ 204, Block O Shalimar Palms 1(1)Ind, Indore Vs. Pipliyahana, Indore, Indore (Pan:Abypv1291P) (Appellant) (Respondent) Assessee By Sh. Prakhar Lasod,Ca & Sh. Chandan Lasod, Ca Revenue By Shri Vipul Chawda, Sr. Dr Date Of Hearing 11.06.2026 Date Of Pronouncement 30.06.2026 आदेश / O R D E R

Section 132Section 132(4)Section 139(5)Section 147Section 148Section 250Section 253Section 80Section 80G

Nikunj Ajitkumar Jani, Ahmedabad vs. The ITO Ward 5(3)(2), Ahmedabad

Appeal of the assessee is partly allowed for statistical purpose

ITA 487/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad19 Jun 2026AY 2019-20

Bench: Ms. Suchitra Kambleincome Tax Officer, Ward-5(3)(2), Mr. Nikunj Ajitkumar Jani, A 301, Ganesh Skyline, Income Tax Office, Behind Sayona Tilak 3 Vejalpur, Vs. Nirnaynagar S.O., Gujarat Ahmedabad City, Gujarat Pan: Ahtpj6113F (Appellant) : (Respondent) Assessee By : Shri Chintan Thakker, Ar : Shri Saresa Kartik Laxmanbhai, Sr. Dr Respondent By Date Of Hearing : 16.04.2026 : 19.06.2026 Date Of Pronouncement O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short “Cit(A)”] Dated 26.12.2025 For The Assessment Year (In Short “Ay”) 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Assessing Officer Erred In Law & On Facts In Completing The Reassessment U/S 147 R.W.S 144B, Which Is Bad In Law, Without Valid Assumption Of Jurisdiction & Hence Liable To Be Quashed. 2. The Learned Assessing Officer Erred In Disallowing The Deduction Of ₹1,00,000/- Claimed Under Section 80Ggc, Despite The Appellant Having Fulfilled All Statutory Conditions Prescribed Under The Act. 3. The Learned Assessing Officer Erred In Law In Treating The Donation As Bogus Without Bringing On Record Any Incriminating Material Or Evidence To Prove That The Donation Amount Was Returned To The Appellant, Either In Cash Or In Any Other Manner. Mr. Nikunj Ajitkumar Jani

For Appellant: Shri Chintan Thakker, AR
Section 132Section 139(1)Section 13ASection 147Section 148Section 148ASection 29CSection 80G

Deputy Commissioner of Income Tax, Ahmedabad vs. Parashar Developers, Ahmedabad

ITA 1045/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Jun 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

Section 132Section 250Section 68

Ritesh Sugan Jain, Goregaon vs. ITO - Ward 19(3)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 8546/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Apr 2026AY 2019-2020

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2019-20 Ritesh Sugan Jain Income Tax Officer, B-801, Poonam Heights, Ward-19(3)(1) S.V.Road, Goregaon West, Vs. Piramal Chambers, Lalbaug, Motilal Nagar, Mumbai 400062 Parel, Mumbai 400012 Pan : Agopj8655J (Appellant) (Respondent) For Assessee : None For Revenue : Shri Bhagirath Ramawat (Sr. Dr) Date Of Hearing : 06-04-2026 Date Of Pronouncement : 27-04-2026 O R D E R Per Vikram Singh Yadav, A.M :

For Appellant: NoneFor Respondent: Shri Bhagirath Ramawat (Sr. DR)
Section 132Section 139Section 13ASection 148Section 148ASection 80G