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
25
citing judgments
Director of Income Tax, Chennai v. Working Women's Forum
63 Taxmann.com 324 · 2015 · Supreme Court
10
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
8
citing judgments
Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors.
113 ITR 889 · Reported
4
citing judgments
CIT v. Bhagwan Shree Laxmi Narayan Dham Trust
62 Taxmann.com 358 · 2015 · High Court
4
citing judgments
CIT v. Silicon Institute of Technology
370 ITR 567 · 2015 · Reported
3
citing judgments

Judgments on Section 35AC

Chenal Milan Shah, Mumbai vs. Income Tax Officer16(2)(2), Mumbai

The appeals of the assessee are allowed

ITA 7234/MUM/2018[2010-11]Status: DisposedITAT Mumbai01 Jun 2020AY 2010-11

Bench: Sri Mahavir Singhआयकर अपील िं./ Ita Nos. 7234 & 7235/Mum/2018 (निर्ाारण वर्ा / Assessment Years 2010-11 & 2012-13) Chenal M. Shah The Income Tax Officer, बिाम/ 701, Norwood, Samarth Nagar Ward 16(2)(2) Main Road, Mumbai Mumbai Vs. (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा िं./Pan No. Awxps5734L अपीलार्थी की ओर े/ Appellant By : Shri D.J. Shukla, Ar प्रत्यर्थी की ओर े/ Respondent By : Shri Bhora Ram, Sr. Dr ुिवाई की तारीख / Date Of Hearing: 05.03.2020 घोर्णा की तारीख / Date Of Pronouncement: 01.06.2020 आदेश / O R D E R महावीर स िंह, उपाध्यक्ष / Per Mahavir Singh, Vp: These Appeals Of Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals)]-5, Mumbai, [In Short Cit(A)], In Appeal No. Cit(A)-5/Ac-16(2)/It-333&328/17- 18 Even Date 30.07.2018. The Assessments Were Framed By The Income Tax Officer, Ward 16(2)(2), Mumbai (In Short Ito/ Ao) For The A.Y. 2010-11 & 2011-12 Vide Orders Dated 26.12.2017 & 29.12.2017 Under Section 143(3) R.W.S 147 Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri D.J. Shukla, ARFor Respondent: Shri Bhora Ram, Sr. DR
Section 12ASection 132Section 143(1)Section 143(3)Section 147Section 148Section 35A

Inspiron Engineering Pvt.Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 968/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad12 Mar 2020AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 968/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Inspiron Engineering Pvt Ltd., D.C.I.T, Survey No.320, Vs. Cirle-2(1)(1) Near Chotalal Bus Stand, Ahmedabad. Odhav Road, Odhav, Ahmedabad.

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Deelip Kumar, Sr.D.R
Section 35Section 35A

Devajyoti N. Bhattacharya, Mumbai vs. ACIT- 17 (1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 5051/MUM/2018[2013-14]Status: DisposedITAT Mumbai12 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Sameer G. Dalal-Ld.ARFor Respondent: Ms. Jyoti Lakshmi Nayak-Ld. DR
Section 12ASection 132Section 143(3)Section 35A

M/S Dhruvdesh Metasteel Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(2), Bangalore

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

ITA 219/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 Dec 2019AY 2013-14

Bench: Shri B.R Baskaranassessment Year : 2013-14

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate Standing Counsel to Dept
Section 35ASection 37(1)Section 41(1)

Himar Speciality Chemicals Pvt. Ltd., Mumbai vs. ITO 10 (1)(1), Mumbai

In the result, impugned order is set-aside and the appeal of assessee is allowed for statistical purpose

ITA 6372/MUM/2018[2012--13]Status: DisposedITAT Mumbai17 Oct 2019

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanhimar Speciality Chemicals Pvt. Ltd., Shop No.S/15, Hazari Baug Chs, Lbs Marg, Station Road, Vikhroli(West) Mumbai 400 083 Pan:Aaach8277M ...... Appellant Vs. Ito-10(1)(1), Mumbai ..... Respondent Appellant By : Shri Shailesh N. Doshi Respondent By : Shri Mohanlal Date Of Hearing : 09/10/2019 Date Of Pronouncement : 17/10/2019

For Appellant: Shri Shailesh N. DoshiFor Respondent: Shri Mohanlal
Section 132Section 143(3)Section 35A

Devajyoti N. Bhattacharya, Mumbai vs. ACIT- 17 (1), Mumbai

In the result, the appeals are allowed

ITA 5874/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Shri Devajyoti N. Asst. Commissioner Of Bhattacharya Vs. Income Tax, Circle-17(1), C/O. Aditya Birla Mumbai. Management Corporation Pvt. Ltd., Birla Aurora Level 17, Dr. Annie Besant Road, Worli, Mumbai- 400030. Pan No. Aadpb0965A Appellant Respondent

For Appellant: Mr. Sameer Dalal, ARFor Respondent: Mrs.Jyothi Lakshmi Nayak, DR
Section 12ASection 132Section 133(6)Section 143(3)Section 35A

P Pramod Jain, Chennai vs. JCIT Range VI (Now DCIT Non Corporate Circle 9 ), Chennai

In the result, the appeal of the assessee stands dismissed

ITA 1480/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. T.N. Seetharaman, AdvFor Respondent: Ms. R. Helen Ruby Jesindha, JCIT
Section 143(3)Section 35(1)(ii)Section 35ASection 56(2)Section 80G

M/S. Premier Car Sales Limited, Lucknow vs. Assistant Commissioner of Income-Tax, Range-V, Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 449/LKW/2018[2012-13]Status: DisposedITAT Lucknow26 Apr 2019AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 143(3)Section 35ASection 80G

Hastimal P Jain, Hubli vs. The Income Tax Officer Ward-1(1), Hubli

In the result, the appeal of the assessee for Assessment Year 2012-13 is allowed for statistical purposes and for Assessment Year 2013-14 is partly allowed for statistical purposes

ITA 1173/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Smt. P. Renuga Devi, JCIT (DR)
Section 234ASection 35A

Hastimal P.Jain, Hubli vs. The Income Tax Officer Ward-1(1), Hubli

In the result, the appeal of the assessee for Assessment Year 2012-13 is allowed for statistical purposes and for Assessment Year 2013-14 is partly allowed for statistical purposes

ITA 1137/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Smt. P. Renuga Devi, JCIT (DR)
Section 234ASection 35A

Saroj Plantations Private Limited, Mumbai vs. Income Tax Officer, Ward 2(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 648/MUM/2018[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Saktijit Deyassessment Year: 2010-11

For Appellant: Shri A.K. Ghosh, A.RFor Respondent: Shri Manish Kumar Singh, D.R
Section 143(3)Section 147Section 148Section 35A

George Joseph Fernandez, Raichur vs. Assistant Commissioner of Income Tax, Circle-1, Raichur

In the result, appeals of the assessee are partly allowed for statistical purpose

ITA 1965/BANG/2017[2007-08]Status: DisposedITAT Bangalore05 Apr 2019AY 2007-08

Bench: Shri. A. K. Garodia

For Appellant: Shri. Balasubramaniam, CAFor Respondent: Shri. K. R. Narayana, JCIT
Section 145

The National Small Industries Corp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed

ITA 1367/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Feb 2019AY 2012-13

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2012-13

For Appellant: : Sh. Alok Gupta, FCAFor Respondent: Sh. Mithun Shete, Sr.D.R
Section 142(1)Section 143(2)Section 2Section 35Section 37

DCIT, Circle-40, Kolkata vs. M/S Thakurani Sree Sree Durgamata Jue Estate, Kolkata

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

ITA 2007/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2007/Kol/2016 Assessment Year : 2012-13 Dcit, Circle-40, Kolkata -Vs- Thakurani Sree Sree Durgamata Jue Estate [Pan: Aaajt 2385 D] (Appellant) (Respondent)

For Appellant: Shri Sandeep Lakra, Addl. CIT Sr. DRFor Respondent: Shri Soumitra Choudhury, Advocate
Section 143(1)Section 143(3)Section 148Section 35(1)(ii)Section 57Section 80G

The Commissioner of Income Tax (Excemption) vs. Charutar Arogya Mandal

In the result, Tax Appeal is dismissed

TAXAP/1091/2018HC Gujarat11 Sept 2018
Section 11Section 32Section 35A

DCIT, New Delhi vs. M/S. Vatika Ltd., New Delhi

In the result, the appeal filed by the department is dismissed

ITA 2978/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Jul 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09]] M/S Vatika Limited Vs. The D.C.I.T 621, Devika Tower Central Circle - 20 6, Nehru Place, New Delhi New Delhi Pan : Aabcv 5647 G [A.Y 2008-09] The D.C.I.T. Vs. M/S Vatika Limitd Central Circle - 20 621, Devika Tower New Delhi 6, Nehru Place, New Delhi Pan : Aabcv 5647 G [Appellant] [Respondent]

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Vijay Varma, CIT-DR
Section 139(1)Section 139(5)Section 142Section 142(1)

Vatika Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the department is dismissed

ITA 2183/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Jul 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09]] M/S Vatika Limited Vs. The D.C.I.T 621, Devika Tower Central Circle - 20 6, Nehru Place, New Delhi New Delhi Pan : Aabcv 5647 G [A.Y 2008-09] The D.C.I.T. Vs. M/S Vatika Limitd Central Circle - 20 621, Devika Tower New Delhi 6, Nehru Place, New Delhi Pan : Aabcv 5647 G [Appellant] [Respondent]

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Vijay Varma, CIT-DR
Section 139(1)Section 139(5)Section 142Section 142(1)

ITO, New Delhi vs. M/S. J.K. Foundation for Human Development, New Delhi

ITA 3382/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Jun 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: NoneFor Respondent: Sh. Atiq Ahmed, Sr. DR
Section 143(1)Section 143(2)

ITO, New Delhi vs. M/S. J.K. Foundation for Human Development, New Delhi

ITA 3381/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jun 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: NoneFor Respondent: Sh. Atiq Ahmed, Sr. DR
Section 143(1)Section 143(2)

ACIT Non Corporate Circle 10(1), Chennai vs. S.Vinodh Kumar, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2527/CHNY/2017[2011-12]Status: DisposedITAT Chennai05 Apr 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2527/Chny/2017 & C.O.No.9/Chny/2018 (Ita No.2527/Chny/2017) "नधा"रण वष" /Assessment Year : 2011-2012. The Assistant Commissioner Of Vs. Shri. S. Vinodh Kumar, Income Tax, No.25, Ranganathan Avenue, Non Corporate Circle 10 (1) Kilpauk, Chennai. Chennai 600 010. [Pan Aaipv 5798G] (अपीलाथ"/Appellant) (Respondent/Cross Objector)

For Respondent: Shri. T.N. Seetharaman, Advocate
Section 44A