What is the leading case on Section 35AC of the Income Tax Act?

(1) DCIT v. Working Women's Forum (235 Taxmann 516) is the decision most relied on for Section 35AC, cited in 25 judgments.

Which cases are most cited on Section 35AC?

(1) DCIT v. Working Women's Forum (235 Taxmann 516) — 25 citing judgments; Director of Income Tax, Chennai v. Working Women's Forum (63 Taxmann.com 324) — 10 citing judgments; Peass Industrial Engineers (P.) Ltd. v. Dy. CIT (76 Taxmann.com 106) — 8 citing judgments; Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors. (113 ITR 889) — 4 citing judgments; CIT v. Bhagwan Shree Laxmi Narayan Dham Trust (62 Taxmann.com 358) — 4 citing judgments.

How many judgments are there on Section 35AC?

BharatTax indexes 32 ITAT, High Court and Supreme Court judgments that turn on Section 35AC of the Income Tax Act, 1961.

Section 35AC of the Income Tax Act

The decision most relied on for Section 35AC is (1) DCIT v. Working Women's Forum (235 Taxmann 516), cited in 25 of the 32 judgments on BharatTax that turn on this section.

Leading authorities on Section 35AC

(1) DCIT v. Working Women's Forum

235 Taxmann 516 · 2015 · Supreme Court

citing judgments

Director of Income Tax, Chennai v. Working Women's Forum

63 Taxmann.com 324 · 2015 · Supreme Court

citing judgments

Peass Industrial Engineers (P.) Ltd. v. Dy. CIT

76 Taxmann.com 106 · 2016 · High Court

citing judgments

Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors.

113 ITR 889 · Reported

citing judgments

CIT v. Bhagwan Shree Laxmi Narayan Dham Trust

62 Taxmann.com 358 · 2015 · High Court

citing judgments

CIT v. Silicon Institute of Technology

370 ITR 567 · 2015 · Reported

citing judgments

Judgments on Section 35AC

MUKUT BEHARI LAL BHARGAVA,GURGAON vs. ACIT, CIRCLE 3(1), GURGAON

In the result, appeal of the assessee is allowed

ITA 2234/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Sanjeev Grover, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250Section 271Section 80Section 80G

TULSI TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 7217/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthyआअसं.7217/धिल्ली/2025 (नि.व. 2014-15) Tulsi Trust, B-60/61 C/O Bajaj Auto Ltd., Naraina Industrial Area, Phase Ii, New Delhi 110028 ...... अपीलार्थी/Appellant Pan: Aaatt-0503-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 49(1), Civic Centre, New Delhi 110092 अपीलार्थी द्वारा/Appellant By : Ms. Vasanti Patel, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 16/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Additional/Joint Commissioner Of Income Tax (Appeals)-4, Hyderabad [In Short ‘The Cit(A)’] Dated 30.09.2025, For The Assessment Year 2014-15, Wherein, Appeal Of The Assessee Was Dismissed In Limine On Account Of Delay.

For Appellant: Ms. Vasanti Patel, Chartered AccountantFor Respondent: Shri Manoj Kumar, Sr. DR

Section 143(1)Section 154Section 80

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by

Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah

Section 147Section 148Section 35A

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

MUKUT BEHARI LAL BHARGAVA,GURGAON vs. ACIT, CIRCLE(2)1, GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 2012/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalmukut Behari Lal Bhargava, Acit, Lcg 05, 04B Laburnum Complex, Circle-2(1), 1 4Th Floor, Sushant Lok 1, Vs. Gurgaon. Block-A, Sector-28 Haryana-122009. Pan-Adipb9356P (Appellant) (Respondent) Assessee By None Department By Shri Pradumna Kumar Singh, Sr. Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 26.11.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A) In Short] In Appeal No. Cit(A), Gurugaon-1/10738/2018-19 Dated 05.02.2025 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income Declaring Total Income Of Rs.1,20,41,040/-. The Case Of The Assessee Was Selected For Limited Scrutiny & During The Course Of Assessment Proceedings, The Assessing Officer Has Issued Various Notices Which Were Replied By The Assessee. Mukut Behari Lal Bhargava Vs. Acit 3. Thereafter, The Assessment Order Was Passed At A Total Income Of Rs.1,79,36,182/- By Making Disallowance On Account Of Expenses Claimed On Costs Of Improvement Of Capital Asset, Disallowance Of Carry Forward Of Short Term Capital Gains & Long Term Capital Loss & Also Denied The Deduction Claimed U/S 80G Of The Act.

Section 250Section 271Section 80G

M/S. RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

ITA 6266/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2025AY 2012-13

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR

Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

RAMAN AND WEIL PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

ITA 6265/MUM/2024[2013-14]Status: DisposedITAT Mumbai17 Oct 2025AY 2013-14

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR

Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

M/S. GUJARAT AMBUJA EXPORTS LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result the order of the Ld

ITA 194/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Alpesh Parmar, CIT.DR

Section 143(3)Section 144C(3)Section 263Section 32ASection 35ASection 40A(3)

NND AMBERNATH LLP,NAVI MUMBAI vs. ACIT 28(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4512/MUM/2025[2014-2015]Status: DisposedITAT Mumbai22 Sept 2025AY 2014-2015

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri N.R. Agrawal and Ms. Jinesha Mehta, A/RsFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. A/R

Section 17Section 35(1)(ii)Section 35(1)(iii)Section 35A

PRIYNAKA COMMUNICATIONS INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed and appeals filed by the revenue are dismissed

ITA 835/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita Nos. 834 To 836/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17, 2018-19 & 2019-20)

For Appellant: Shri M. M. AgarwalFor Respondent: Shri R. A. Dhyani (CIT DR) & Shri

Section 250Section 69C

DCIT- CC-6 (1), MUMBAI, BKC, MUMBAI vs. PRIYANKA COMMUNICATIONS INDIA PRIVATE LIMITED, MUMBAI

In the result, all the three appeals filed by the assessee are allowed and appeals filed by the revenue are dismissed

ITA 1495/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Aug 2025AY 2019-20

For Appellant: Shri M. M. AgarwalFor Respondent: Shri R. A. Dhyani (CIT DR) & Shri

Section 250Section 69C

DCIT-CC-6(1), MUMBAI, BKC, MUMBAI vs. PRIYANKA COMMUNICATIONS INDIA PRIVATE LIMITED, MUMBAI

In the result, all the three appeals filed by the assessee are allowed and appeals filed by the revenue are dismissed

ITA 1493/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Aug 2025AY 2016-17

For Appellant: Shri M. M. AgarwalFor Respondent: Shri R. A. Dhyani (CIT DR) & Shri

Section 250Section 69C