Section 251(1)(c) of the Income Tax Act

Income-tax Act, 2025: s.360

Section 251(1)(c) falls under section 251 of the Income-tax Act, 1961, which corresponds to section 360 (Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)) of the Income-tax Act, 2025.

Read section 360 of the 2025 Act

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

52 judgments on BharatTax turn on Section 251(1)(c).

Judgments on Section 251(1)(c)

Edward Panrajmoses Nadar, Bhandup vs. 29(1)(3), Kautilya Bhavan

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

ITA 43/MUM/2026[2009-10]Status: DisposedITAT Mumbai02 Apr 2026AY 2009-10

Bench: Shri Sandeep Gosian & Shri Bijayananda Prusethedward Panrajmoses Nadar, B-103, Vs. 29(1)(3), Kautilya Bhavan, Bkc, Marigold Meridian Chs Ltd, Lbs Mumbai-400051. Road,, Mumbai, Mumbai, Bhandup West S.O, Mumbai- 400078. Pan/Gir No: Adupn5685M (Appellant) (Respondent)

Section 1Section 144Section 250Section 251(1)(c)Section 69

Deputy Commissioner of Income Tax, Visakhapatnam vs. Ravikumar Burugupalli, West Godavari

In the result, appeal of the revenue is dismissed

ITA 198/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 198/Viz/2025 निर्धारणवर्ा/ Assessment Year:2016-17) Dy. Cit (International Taxation) V. Ravikumar Burugupalli Income Tax Office Proprietor Sasi Fuel Infinity Towers, Ground Floor Sasi School, Main Road Sankaramatam Road Velivenu Post Visakhapatnam - 530016 West Godavari District – 534329 [Pan:Ajzpb2139H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 38/Viz/2025 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.198/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17)] Ravikumar Burugupalli V. Dy. Cit (International Taxation) Proprietor Sasi Fuel Income Tax Office Sasi School, Main Road Infinity Towers, Ground Floor Velivenu Post Sankaramatam Road Visakhapatnam - 530016 West Godavari District – 534329 [Pan:Ajzpb2139H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 201Section 201(1)Section 251(1)(c)

Sri Sai Swadhyay Mandal, Porvorim, Goa vs. ITO (Exemption), Ward 1, Panaji, Goa

Appeals are allowed for statistical purposes in aforestated terms

ITA 5/PAN/2025[2025-26]Status: DisposedITAT Panaji11 Mar 2025AY 2025-26

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Shree Sadgurus Educational & Welfare Trust, Alto Porvorim vs. ITO (Exemptions), Ward 1, Panaji

Appeals are allowed for statistical purposes in aforestated terms

ITA 1/PAN/2025[2024-25]Status: DisposedITAT Panaji11 Mar 2025AY 2024-25

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Rakesh Mafatlal Jain, Mumbai vs. ITO-19(3)(1), Mumbai

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

ITA 2107/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 Sept 2023AY 2010-11

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerakesh Mafatlal Jain V. Income Tax Officer – 19(3)(1) C/O. M.A. Enterprises Mumbai A/4, Madhavji Building 260, S.V.P Road Opp. Alankar Cinema Mumbai – 400004 Pan: Agcpj5330L (Appellant) (Respondent)

Sachin Gopaldas Totale, Jalgaon vs. Deputy Commissioner of Income-Tax, Circle - 1, Jalgaon

In the result, the appeal filed by the assessee stands dismissed

ITA 2613/PUN/2017[2011-12]Status: DisposedITAT Pune15 Mar 2022AY 2011-12
For Appellant: Shri Vinay KawdiaFor Respondent: Shri M. Jasnani
Section 154Section 251(1)(c)Section 5(2)Section 90

Ramniklal Sivji Savla, Mumbai vs. ITO, Ward 19 (3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6696/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 Aug 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Bleshri Ramniklal Sivji Savla V. Income Tax Officer -19(3)(1) 74, Muljibai Building 3Rd & 4Th Floor, Pratshtha Bhawan Khetwadi Main Road M.K. Road, Mumbai - 400020 Behind Alankar Cinema Mumbai - 400004 Pan: Aacps7486C (Appellant) (Respondent) Assessee By : None Department By : Smita Verma

For Appellant: NoneFor Respondent: Smita Verma
Section 143(1)Section 147Section 251(1)(c)

Shivkala Developers Pvt. Ltd., Ghaziabad vs. ITO, New Delhi

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

ITA 2766/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Jul 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2007-08

Section 144Section 68Section 69

M/S Namdhari Seeds Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Circle-5(1)(1), Bangalore

In the result, appeal filed by assessee stands partly allowed

ITA 1949/BANG/2018[2001-2002]Status: DisposedITAT Bangalore28 Oct 2020AY 2001-2002

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2001-02

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Priyadarshi Mishra, JCIT (DR)
Section 10Section 10(1)Section 143(3)Section 234BSection 251(1)(c)Section 801Section 801B

Cargil India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 3060/DEL/2015[2008-09]Status: DisposedITAT Delhi18 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sanjay I Bara, CIT DR
Section 251(1)(c)Section 32Section 92C

Saroja Vasanth, Bangalore vs. Assistant Commissioner of Income Tax TDS CPC, Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 2685/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 2691/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 2690/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 2689/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Bangalore

In the result, all the appeals by the assessee are allowed

ITA 2688/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghazibad

In the result, all the appeals by the assessee are allowed

ITA 2687/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Saroja Vasanth, Bangalore vs. Assisstant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 2686/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Scotts Garments Limited, Bangalore vs. The Assistant Commissioner of Income Tax (TDS-CPC), Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 628/BANG/2019[2016-17]Status: DisposedITAT Bangalore19 Jul 2019AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Shreehari Kutsa, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Scotts Garments Limited, Bangalore vs. The Assistant Commissioner of Income Tax (TDS-CPC), Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 627/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 Jul 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Shreehari Kutsa, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

Scotts Garments Limited, Bangalore vs. The Assistant Commissioner of Income Tax (TDS-CPC), Ghaziabad

In the result, all the appeals by the assessee are allowed

ITA 626/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jul 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Shreehari Kutsa, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E