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 104 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 104 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

In the case of a trust registered under section 12AA, only the part of the income that violates section 13(1)(d) can be taxed at the maximum marginal rate; the entirety of the income cannot be denied exemption under section 11.

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

Ravindra K. Reshawala, Mumbai vs. The Dy. Comm. of Income Tax 17(1), Mumbai

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

ITA 2648/MUM/2022[2009-10]Status: DisposedITAT Mumbai03 Apr 2023AY 2009-10

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravindra K. Reshamwala V. Dcit- Circle 17(1) 7/A Pil Court, 111 M.K. Road Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai- 400051 Churchgate, Mumbai- 400020 Pan: Aaafr2227C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 35ASection 35A(1)

Gajraj Tradecom Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 628/KOL/2022[2015-2016]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-2016

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2015-16 Gajraj Tradecom Pvt. Ltd. Deputy Commissioner Of 9/12, Lal Bazar Street Vs. Income Tax, Circle-6(1), Kolkata - 700001 Kolkata [Pan: Aaecg5268M] (Appellant) (Respondent) Assessee By : Shri Soumitra Choudhury, Advocate Revenue By : Shri P.P. Barman, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 29/12/2022 घोषणा की तारीख/Date Of Pronouncement : 28/02/2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dated 27/09/2022 For Assessment Year 2015-16 Against The Assessment Order Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By Dcit, Circle-6(1), Kolkata, Dated 23/12/2017. 2. Assessee Has Taken As Many As Ten Grounds & The Issues Involved In These Grounds Relate To Disallowance Of Deduction Claimed U/S 35(1)(Iii) & 35Ac Of The Act For Contribution Made By It Under Respective Sections & In Respect Of Credit Of Rs.10,00,000/- Towards Advance Tax Paid, Not Given In Computation Of Tax As Reflected In Form 26As. Grounds Of Appeal Are Not Reproduced For The Sake Of Brevity.

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT

Section 143(3)Section 35(1)(iii)Section 35A

M/S Manthan Inc, Mumbai vs. Income Tax Circle, 19(2), Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 2664/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Jan 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

For Respondent: Assessee by Mr. Dilip Diwan, AR

Section 143(3)Section 147Section 148Section 35A

M/S Manthan Inc, Mumbai vs. Income Tax Circle, 19(2) Mumbai, Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 2663/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Jan 2023AY 2013-2014

For Respondent: Assessee by Mr. Dilip Diwan, AR

Section 143(3)Section 147Section 148Section 35A

M/S. Lupin Investments Pvt. Ltd (As A Sucessor to Novamed Investments Pvt. Ltd), Mumbai vs. Assistant Commisssioner of Income Tax, Circle 14(1) (1), Mumbai

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

ITA 1812/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Nov 2022AY 2016-17

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadalem/S. Lupin Investments Vs. Acit, Circle – 14(1)(1) Pvt Ltd (Successor To Mumbai. Novamed Investments Pvt Ltd.,) 159, Cst Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1070G Appellant .. Respondent Appellant By : Shri Rajan Vora & Shri Hemen Chandaria.Ar Respondent By : Shri Manoj Sinha.Dr Date Of Hearing 10.10.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Sinha.DR

Section 143(1)Section 143(1)(a)Section 154Section 234BSection 234CSection 250Section 35ASection 80G

Gopuri Charitable Trust, New Delhi vs. DCIT CPC, Bangalore

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

ITA 7170/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Nov 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Ms. Vasanti Patel, Adv &For Respondent: Shri Rajendra Jha

Section 11Section 143(1)Section 35Section 35ASection 80Section 80G

Chartered Finance Management Ltd, Mumbai vs. DCIT Cir2(1) (1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 816/MUM/2021[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalechartered Finance Vs. Dcit, Circle – 2(1)(1) Management Ltd., Aayakar Bhavan 201, Wakefield House, Mk Road, Churchgate Sprott Road, Ballard Mumbai – 400020. Estate, Mumbai – 400038

For Appellant: Mr. Anand Mundra.ARFor Respondent: Mr. Ujjawal Kumar.DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 234DSection 35A

Citrix R & D India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed partly as indicated herein above

ITA 220/BANG/2021[2016-17`]Status: DisposedITAT Bangalore25 Aug 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 220/Bang/2021 Assessment Year : 2016-17 M/S. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner Of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. Pan: Aabcn3639C Appellant Respondent Assessee By : Shri Sumit Khurana, Ca Revenue By : Shri M. Mathivanan, Cit-Dr Date Of Hearing : 04-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 30/03/2021 Passed By The National E-Assessment Centre, Delhi Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Passed By The Learned Ao To The Extent Prejudicial To The Appellant, Is Bad In Law & Liable To Be Quashed. Transfer Pricing - 2. That The National E-Assessment Centre, Delhi / Deputy Commissioner Of Income Tax, Circle 2(1)(1), Bangalore ("Assessing Officer" Or "Learned Ao") & The Dispute Resolution Panel - 1 ("Learned Panel" Or "Learned Drp")

For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri M. Mathivanan, CIT-DR

Bhimani Chemicals Pvt. Ltd., Ahmedabad vs. DCIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1246/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1246/Ahd/2018 िनधा"रण वष"/Asstt. Year:2010-2011 Bhimani Chemicals Pvt. Ltd., D.C.I.T. 510, Mahakant Complex, Vs. Circle-1(1)(1), Opp. V.S. Hospital, Ahmedabad. Ahmedabad-380006. Pan: Aabcb5513H

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri V.K. Singh, Sr.D.R

Section 132Section 35(1)(ii)Section 35A

Parijat Trust, New Delhi vs. ACIT-CPC, Bangalore

Appeal of the assessee is hereby dismissed as withdrawn

ITA 866/DEL/2021[2014-15]Status: DisposedITAT Delhi13 Jul 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 11Section 143(1)Section 154Section 35ASection 80Section 80G

Parijat Trust, New Delhi vs. DCIT-CPC, Bangalore

Appeal of the assessee is hereby dismissed as withdrawn

ITA 5088/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Jul 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 11Section 143(1)Section 154Section 35ASection 80Section 80G

Sunflower Trust, New Delhi vs. ITO (E), Ward - 2(2), New Delhi

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

ITA 5093/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Jul 2022AY 2014-15

Bench: Shri N. K. Billaiya & Sh. Yogesh Kumar U.S.

For Appellant: Sh. Vasant B. Patel, Adv and Ms. M. A. Gohel, CAFor Respondent: Shri R. S. Yadav, Sr. D.R

Section 11Section 11(5)Section 13Section 143(1)Section 154Section 35ASection 80Section 80G

Mr. Bhavnesh Rajendra Singhi, Mumbai vs. ITO WD 18(1) (2), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 242/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2022AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2015-16 Mr. Bhavesh Rajendra Singhi C/O Income Tax Officer Sanket Shah, Ward 18(1)(2), Flat 1902, 19Th Floor, Vs. Matru Mandir Building, Olympia Tower A Wing, Grant Road, N.M. Joshi Marg, Byculla (West), Mumbai-400 007. Mumbai-400011. Pan No. Aqops 9227 P Appellant Respondent Assessee By : Mr. Suyog Bhave, Ar Revenue By : Mr. Kiran P. Unavekar, Dr Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022

For Appellant: Mr. Suyog Bhave, ARFor Respondent: Mr. Kiran P. Unavekar, DR

Section 139(5)Section 35ASection 80GSection 80G(1)(ii)Section 80G(2)Section 80G(5)(vi)

M/S Suindu & Co., Mumbai vs. Asst. CIT 17(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1477/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Mar 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm The Asst. Commissioner Of M/S Suindu & Co. Income-Tax, 17(3), 33, Jupiter Bldg Cuffe Parade Aayakar Bhaan M.K. Road, Vs. Mumbai-400 005 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacfs5934P

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 143(1)Section 148Section 35A

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1475/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1474/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

Ankleshwar Industrial Development Society, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, appeal of the assessee is allowed

ITA 434/SRT/2019[2010-11]Status: DisposedITAT Surat08 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Ankleshwar Industrial Income Tax Officer, Development, Society. Ward-1, Vs Smt. Jayaben Mody Hospital, Bharuch. Valia Road, Gidc, Ankleshwar, Bharuch-393002. Pan: Aaata 4648 Q Appellant/ Revenue Respondent/ Assessee

Section 11(1)(d)

Bhoopati Shikshan Sansthan, Mumbai vs. CIT (A)-1, Mumbai

In the result, appeal of assessee is allowed

ITA 4606/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Feb 2022AY 2014-15

Bench: Shri Vikas Awasthyआअसं.4606/मुं/2019(िन.व. 2014-15) Bhoopati Shikshan Pratisthan, Bajaj Bhavan, Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400021. Pan: Aaatb1725H ...... अपीलाथ" /Appellant बनाम Vs. Dcit, Cpc, Post Bag No.2, Electronic City Post Office, Bangalore, Karnataka-560500. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Ms. Vasanti Patel. "ितवादी "ारा/Respondent By : Sh. Sanjay Sethi & Sh. B.K. Bagchi, Drs सुनवाई की ितिथ/ Date Of Hearing : 04/02/2022 घोषणा की ितिथ/ Date Of Pronouncement : 07/02/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 09.05.2019 For Assessment Year (Ay) 2014-15. 2. Ms. Vasanti Patel Appearing On Behalf Of The Assessee Submitted That The Assessee Is A Charitable Trust Registered Under Section 12A Of The Income

For Appellant: Ms. Vasanti PatelFor Respondent: Sh. Sanjay Sethi and Sh. B.K. Bagchi, DRs

Section 11Section 12ASection 143(1)Section 154Section 80G