Section 80C of the Income Tax Act

The decision most relied on for Section 80C is Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd. (67 Taxmann.com 357), cited in 42 of the 251 judgments on BharatTax that turn on this section.

Leading authorities on Section 80C

Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd.
67 Taxmann.com 357 · 2016 · High Court
42
citing judgments
Ramco Cements Ltd. v. DCIT
373 ITR 146 · 2015 · High Court
28
citing judgments

An assessee can make a claim of deduction for the first time before the appellate authorities.

CIT v. Surinder Pal Anand, Surinder Pal Anand
242 CTR 61 · 2011 · High Court
20
citing judgments
Assistant Commissioner of Income-tax v. Mamta Agarwal
171 Taxmann.com 54 · 2025 · Supreme Court
10
citing judgments
Mrs. Meera Jacob v. ITO
313 ITR 411 · 2009 · High Court
6
citing judgments
Ajay Gandhi v. B. Singh
134 Taxmann 537 · 2004 · Supreme Court
6
citing judgments
401 ITR 215. (b) Commissioner of Income Tax, Chennai v. Janak Shantilal Mehta
124 Taxmann.com 516 · 2021 · High Court
4
citing judgments
V.M. Salgaonkar & Brother (P) Ltd. v. ACIT
281 CTR 191 · 2015 · High Court
4
citing judgments

Judgments on Section 80C

ARUN KUDUR,BENGALURU vs. INCOME TAX OFFICER, BENGALURU

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

ITA 278/BANG/2026[2015-16]Status: DisposedITAT Bangalore21 Apr 2026AY 2015-16

Bench: Shri Balakrishnan S. & Shri Soundararajan K.

For Appellant: Shri. Ravish Rao AR
Section 10Section 142(1)Section 144Section 147Section 148Section 154Section 16Section 80CSection 80T

B K KESHARWANI, AGRA vs. MADHUR MITTAL, AGRA

In the result, the revenue’s appeal is dismissed

ITA 536/AGR/2025[2009-10]Status: DisposedITAT Agra17 Apr 2026AY 2009-10

Bench: Ld Cit(A), Who Partly Allowed

Section 132Section 143(2)Section 153Section 153ASection 271(1)(c)Section 68Section 80C

MANOJ MANSUKHLAL GUNDECHA,PUNE vs. INCOME TAX OFFICER WARD 14(5), PUNE

In the result, the appeal of the assessee is allowed as per the terms indicated hereinabove

ITA 2405/PUN/2025[2015-16]Status: DisposedITAT Pune17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2405/Pun/2025 Assessment Year : 2015-16 Manoj Mansukhlal Gundecha, Vs. Income Tax Officer, 1375, Suraj Panna, Main Road, Ward-14(5), Pune A/P. Kedgaon Station, Tal. Daund, Dist. Pune 412203 Maharashtra Pan : Ahmpg9948C Appellant Respondent

For Appellant: Shri Mahavir JainFor Respondent: Shri Dayanand Jawalikar
Section 143(3)Section 147Section 148Section 68Section 80C

PRAGNESH AMRUTLAL GAJJAR,AHMEDABAD vs. INCOME TAX OFFICER, WARD 5(3)(2), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2207/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Vihar Soni, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 139(1)Section 147Section 148Section 151Section 19Section 2Section 80CSection 80D

KASIMALI MAHABOOKSAB SAYYED,GADAG vs. INCOME TAX OFFICER, WARD-1, GADAG

ITA 3147/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Mar 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Kashinath Kalamth, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 148Section 250Section 80C

KASIMALI MAHABOOKSAB SAYYED,GAADAG vs. INCOME TAX OFFICER, WARD-1, GADAG

ITA 3146/BANG/2025[2016-2017]Status: DisposedITAT Bangalore30 Mar 2026AY 2016-2017

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Kashinath Kalamth, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 148Section 250Section 80C

ABHINANDAN SHANTHINATH SALIGRAMA ,MYSORE vs. DCIT-1(1) & TPS, MYSORE

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

ITA 2209/BANG/2025[2023-24]Status: DisposedITAT Bangalore30 Mar 2026AY 2023-24

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2023-24

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, D.R
Section 133(6)Section 139(1)Section 140BSection 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69A

KASIMALI MAHABOOBSAB SAYYED,GADAG vs. INCOME TAX OFFICER WARD-1, GADAG

ITA 1724/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Mar 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Kashinath Kalamth, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 148Section 250Section 80C

SARIKA AGARWAL,DELHI vs. ITO WARD 50 (1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 8832/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2023-24] Sarika Aggarwal, Income Tax Officer, 10/5, East Patel Nagar, Ward-50(1), Civic Centre, Delhi-110008 Vs New Delhi-110002 Pan-Bolps2864A Appellant Respondent Appellant/Assessee By None Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 12.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 115BSection 154Section 80CSection 80T

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 240/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.240 & 231 /Pun/2026 Assessment Years : 2017-18 & 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 Pan: Aavpa6171D Appellant Respondent

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar
Section 133ASection 147Section 270ASection 80CSection 80G

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 231/PUN/2026[2018-19]Status: DisposedITAT Pune17 Mar 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.240 & 231 /Pun/2026 Assessment Years : 2017-18 & 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 Pan: Aavpa6171D Appellant Respondent

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar
Section 133ASection 147Section 270ASection 80CSection 80G

RUPINDER SINGH DUGGAL,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 1921/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 149Section 151Section 192Section 54Section 80C

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

ITA 1830/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Mar 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

ITA 1829/HYD/2025[2020-21]Status: DisposedITAT Hyderabad13 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita.Nos.1829 & 1830/Hyd/2025

For Appellant: -None-For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

ROHIT BOHARA ,MUMBAI vs. DCIT, CIRCLE 27(3), MUMBAI

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

ITA 9333/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Rohit Bohra, Dcit-Circle27(3), B-3501, Bhagwati Eleganza, Vs Room No. 423, Vrccl, Plot No. 12, Sector 11, Ghansoli, Sector 30, Navi Mumbai, Navi Mumbai – 400709. Vashi – 400703. [Pan No. Ahqpb6511] Appellant / Assessee Respondent / Revenue Assessee By Shri Aditya Ramachandran, Ca Revenue By Shri Ujjwal Kumar – Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 10.03.2026 Order Under Section 254(1) Of Income Tax Act Per: Pawan Singh: 1. This Appeal By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (In Short, The Ld. Cit(A)) Dated 09/10/2025 For The Assessment Year (Ay) 2019-20. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law, The Appeal Of The Appellant Before The Cit (A) May Please Be Restored Back & The Non-Compliance Of The Appellant In Respect Of The Notices Issued By The Cit (A) May Please Be Excused As It Was For The Genuine Reasons. 2. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Nfac Erred In Confirming The Action Of The Ld. Assessing Officer In Adding Time Deposits Amounting To Rs 10,00,000 Under Section 69 Of The Act On The Ground That The Appellant Was Unable To Prove Its Corresponding Source. Rohit Bohra

Section 254(1)Section 69Section 80C

DATTATRAY VITHOBA SAWANT,KALYAN vs. INCOME TAX OFFICER, WD-42(2)(2), MUMBAI

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

ITA 6080/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankardattatray Vithoba Sawant Vs. Income Tax Officer, Wd- D7, 1103, Rounak City, 42(2)(2) Sector-4, Khadakpada, Kautilya Bhavan, Kalyan-West, Kalyan- Bandra Kurla Complex, 421301 Mumbai-400051 Pan/Gir No. Aclps7508Q (Applicant) (Respondent) Assessee By Shri Jay Thakkar Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 10.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 28.07.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “Additional Grounds Raised For The 1" Time 1.0 On Facts & Circumstances Of The Case & In Law, The Re-Assessment Order Passed U/S.147 Dated 21/09/2021 By National Faceless Assessment Centre (Nfac) Is Bad-In- Law, Since The Scheme For Faceless Assessment Of Income

Section 144BSection 147Section 151ASection 250Section 80CSection 80G

SUDHIR NAMDEV KADAM,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(4), MUMBAI

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

ITA 7175/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Mar 2026AY 2020-21

Bench: Shri Rahul Chaudhary & Shri Bijayananda Prusethsudhir Namdev Kadam, Vs. Ito Ward 42(3)(4) 501/1/A Wing Panchasheel Kautilya Bhavan, Mumbai-400051. Chs, Dr E Moses Road, Worli Naka, Mumbai, Mumbai, Worli S.O 400018. Pan/Gir No: Aqypk0373Q (Appellant) (Respondent) Appellant By Shri Prateek Jain Respondent By Ms. Deepika Arora (Sr Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 09.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 10Section 133(6)Section 144Section 147Section 148Section 148ASection 24Section 250Section 80CSection 80D

KETANKUMAR THAKORBHAI PATEL,ANAND vs. THE ITO, WARD-1 PREVIOUSLY WARD-3,, ANAND

ITA 2152/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2011-12

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2011-12

For Appellant: Shri B T Thakkar, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. D.R
Section 80C

KEJAL BHAVESH SHAH,MUMBAI vs. INCOME TAX OFFICER 19(2)(2), MUMBAI

Appeal of the assessee is allowed

ITA 6115/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 Mar 2026AY 2018-19

Bench: Justice (Retd.) C.V. Bhadang & Shri Vikram Singh Yadav.: A.Y. : 2018-19 Kejal Bhavesh Shah Vs. Income Tax Officer 19(2)(2), 207, Shivtirth Bldng. Mumbai 10-12, Sindhi Lane, Near Kumbharwada Mumbai-400 004 Pan : Alfpj9412K (Appellant) (Respondent)

For Appellant: Shri Sambhav ShahFor Respondent: Shri Rajesh Sakhardande, Sr.DR
Section 143(1)Section 143(3)Section 69ASection 80C

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

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