Section 80GGA of the Income Tax Act

Income-tax Act, 2025: s.135

Section 80GGA of the Income-tax Act, 1961 corresponds to section 135 (Deduction in respect of certain donations for scientific research or rural development) of the Income-tax Act, 2025.

Read section 135 of the 2025 Act

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

51 judgments on BharatTax turn on Section 80GGA.

Judgments on Section 80GGA

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-Circle 2(1), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 4282/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

Tata Education Trust, Mumbai vs. ACIT-17(3), Mumbai

In the result, Revenue's appeal is dismissed

ITA 4156/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w Shri Sukhsagar & Shri Atul SuraiyaFor Respondent: Shri Ritesh Mishra, CIT DR

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

ACIT 17(1), Mumbai vs. Nawazbhai Ratan Tata Trust, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3581/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Sept 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Sukhsagar Syal, A/RFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 10(34)Section 11(7)Section 12ASection 80GSection 80G(4)

Lupin Investments Private Limited (Successor to Zyma Laboratories Limited), Mumbai vs. Deputy Commissioner of Income Tax - 14(2)(1), Mumbai

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

ITA 4635/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Jul 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri P.J. Pardiwalla, Shri Pratik PoddarFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R

Section 115QSection 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 35ASection 56(2)(viia)Section 80G

Income Tax Officer - 11(3)(1), Mumbai vs. Tainwala Holdings Private Limited, Andheri East Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1066/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Sept 2024AY 2016-17

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Bleassessment Year: 2016-17 Income Tax Officer-11(3)(1), Tainwala Holdings Private Mumbai Limited Vs 403, Ackruti Star, Central Road, Midc, Andheri East, Mumbai- 400093. Pan: Aaact 1542 R (Appellant) (Respondent)

For Appellant: Shri Shreyash Shan, Advocate a/w Shri Kunal ShahFor Respondent: Shri P.D. Chougule, Addl. CIT/ Sr. DR

Section 143(2)Section 35ASection 80G

Assistant Commissioner of Income Tax 26(1), Mumbai vs. R D Tata Trust, Mumbai

In the result, the appeal of the learned Assessing Officer is dismissed

ITA 4075/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 May 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm The Asst. Commissioner Of Rd Tata Trust, Income Tax 26(1) 2Nd Floor, Bombay House, 24 202, Kautilya Bhavan, Bkc, Homi Mody Street, Fort, Vs. Bandra (East), Mumbai-400 001 Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaatr8173R : Shri Atul T. Suraiya Ar Assessee By Revenue By : Smt. Mahita Nair, Dr Date Of Hearing: 14.05.2024 21.05.2024 Date Of Pronouncement :

For Respondent: Smt. Mahita Nair, DR

Section 12ASection 143(3)Section 80Section 80GSection 80G(2)(iiif)Section 80G(4)

Himalaya Trust, New Delhi vs. ITO, Ward-50(4), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 73/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2024AY 2014-15

Bench: Shri M. Balaganesh & Ms. Madhumita Royassessment Year: 2014-15

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 154Section 80G

Dal Trust, New Delhi vs. ITO, Ward 50(1), New Delhi

In the result, the assessee’s appeal is allowed for statistical

ITA 1660/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2024AY 2014-15

Bench: MS. MADHUMITA ROY (Judicial Member)

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

Mr Homi R. Cooper, Mumbai Suburban vs. Assistant Commissioner on Income Tax, Circle 19(2), Mumbai

In the result, the appeal by the assessee for the assessment year 2016-

ITA 3929/MUM/2023[2016-2017]Status: DisposedITAT Mumbai03 May 2024AY 2016-2017

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Satish ModyFor Respondent: Shri P. D. Chougule

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274Section 80G

Mr Homi R. Cooper, Mumbai vs. Assistant Commissioner of Income Tax Circle, 19(2), Mumbai

In the result, the appeal by the assessee for the assessment year 2016-

ITA 3928/MUM/2023[2014-2015]Status: DisposedITAT Mumbai03 May 2024AY 2014-2015

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Satish ModyFor Respondent: Shri P. D. Chougule

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274Section 80G

Harshil Ramakant Dalal, Ahmedabad vs. The ACIT, Central Circle-2(2), Ahmedabad

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

ITSSA 81/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./It(Ss)A Nos. 81 & 82/Ahd/2023 धििाधरणवरध/Asstt. Years: (2014-2015 & 2015-2016) & आयकरअपीलसं./It(Ss)A No. 83/Ahd/2023 धििाधरणवरध/Asstt. Year: (2017-2018)

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Kamlesh Makwana, CIT DR

Section 132Section 132(2)Section 132(4)Section 153ASection 80G

Kirit Gordhandas Shah, Mumbai vs. ITO-26(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4329/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Apr 2023AY 2014-15

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 131Section 142(1)Section 143(2)Section 147Section 148Section 35(1)Section 35(1)(iii)Section 80G

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

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

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)

Sanjay Bhavanji Rambhia, Mumbai vs. ITO 16(3) (1), Mumbai

In the result this appeal by the assessee stands allowed

ITA 1780/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Apr 2022AY 2012-13

Bench: Shri Shamim Yahya (Am) Assessment Year: 2012-13 Sanjay Bhavanji Rambhia, Vs. Ito-Circle 16(3)(1) A-301, Platinum The Residence, Mumbai 400020 Tejpal Scheme Road No.5, Vile Parle (E), Mumbai 400057 Appellant. Respondent.

For Appellant: Shri Vijay BiyaniFor Respondent: Ms. Usha Shrote

Section 143(1)Section 154Section 80G

Kalpana Vinod Paymaster, Mumbai vs. ACIT Cir-35 (1), Mumbai

In the result, appeal by assessee is allowed

ITA 1665/MUM/2021[2011-12]Status: DisposedITAT Mumbai21 Mar 2022AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1665/मुं/2021 ("न.व. 2011-12) Kalpana Vinod Paymaster, 151,Buena Vista, Gen.J.Bhosle Marg, Near Mantralaya, Mumbai – 400 018. Pan: Ajspp-0625-P ...... अपीलाथ" /Appellant बनाम Vs. A.C.I.T, Circle -35(1), Kautalya Bhavan, B.K.C, Bandra (E) ..... ""तवाद"/Respondent Mumbai 400 051. अपीलाथ" "वारा/ Appellant By : Ms. Dinkle Hariya ""तवाद" "वारा/Respondent By : Shri Uodal Raj Singh सुनवाई क" "त"थ/ Date Of Hearing : 21/03/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/03/2022 आदेश/ Order

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri Uodal Raj Singh

Section 154Section 156Section 271(1)(c)Section 80G

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