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

Shri. Bhanwarlal H Chandak, Mumbai vs. ITO 35(1)(2), Mumbai

ITA 4815/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2021AY 2014-15

Bench: Shri Vikas Awasthyआअसं. 4815/मुं/2019 (िन.व.2014-15) Shri Bhanwarlal H. Chandak, Ito-35(1)(2), Room No. 904, 9Th Floor, 9-A, Giri Apartment, J.B. Nagar, Andheri (East), C-41 To C-43, G Block, बनाम Mumbai-400059 Kautilya Bhavan, Bkc, /Vs. Bandra (E), Mumbai-400051. (अपीलाथ" /Appellant) ("ितवाद" /Respondent) Pan No. Aavpc9789M अपीलाथ" "ारा/ Appellant By : Sh. Kumar U. Kale, Advocate "ितवाद" "ारा/Respondent By : Sh. Sanjay J. Sethi सुनवाई क" ितिथ/ Date Of Hearing : 03/06/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 10/08/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-46, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 01.05.2019 For The Assessment Years (Ay) 2014-15. 2. Shri Kumar U. Kale Appearing On Behalf Of The Assessee Submitted That The Solitary Ground Raised By The Assessee In Appeal Is Against The Disallowance Of Rs. 1,25,000/- Claimed By The Assessee/Appellant As Deduction Under Section 80Gga Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’]. The Ld. Counsel Narrating Facts Of The Case Submitted That, The Assessee Had Made

For Appellant: Sh. Kumar U. Kale, AdvocateFor Respondent: Sh. Sanjay J. Sethi
Section 143(3)Section 147Section 35ASection 80G

Shri. Mrunal H Shah, Mumbai vs. ACIT 17(2), Mumbai

The appeal stands allowed in terms of our above order

ITA 4878/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 May 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.4878/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) Shri Mrunal H. Shah Acit-17(2) बिाम/ D-1402, Rna Continental Aaykar Bhavan, M.K. Road Road No. 14, Subhash Nagar, Mumbai-400 020 Vs. Chembur (E), Mumbai-400 071 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Awaps-5133-L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Kirit Sanghvi- Ld. Ar Revenue By : Shri Rajendra Joshi-Ld. Sr.Dr ुनवाई की तारीख/ : 24/05/2021 Date Of Hearing घोषणा की तारीख / : 24/05/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2015-16 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-28, Mumbai, [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-28/Itba- 10386/Acit-17(2)/2017-18 Dated 10/06/2019 On Following Grounds: - 1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Disallowance Of Rs.15,00,000/- Being Claim Under S.80Gga In Respect Of Donation Made To Navjivan Charitable Trust Agreeing With The Ao That The Donation Was Bogus.

For Appellant: Shri Kirit Sanghvi- Ld. ARFor Respondent: Shri Rajendra Joshi-Ld. Sr.DR
Section 132Section 143(3)Section 80G

ITO 1(1)-4, Mumbai vs. Golconde Properties P.Ltd, Mumbai

ITA 6254/MUM/2014[2011-12]Status: DisposedITAT Mumbai04 Aug 2016AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं./Ita/6254/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer-1(1)-4 M/S. Golconde Properties Pvt. Ltd. 2Nd Floor, 5, Roshera Building, Room No.531 A/579 Vs. Aayakar Bhavan Dinshaw Vaccha Road, Churchgate Mumbai-20. Mumbai-400 020. Pan:Aaccg 4199 B (अपीलाथ" /Appellant) (""यथ" / Respondent) ""या"ेप ""या"ेप/Co/103/Mum/2016 ""या"ेप ""या"ेप Arising Out Of 6254/Mum/14, िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Years: 2011-12 वष" M/S. Golconde Properties Pvt. Ltd. Vs. Income Tax Officer-1(1)-4 Mumbai-20. Mumbai-20. (Cross Objector/ ""या"ेपक) (""यथ" / Respondent) Revenue By: Shri Vivek Perampurna-Dr Assessee By: Shri Nishith Khatri सुनवाई क" तारीख / Date Of Hearing: 04.08.2016 घोषणा क" तारीख / Date Of Pronouncement: 04.08.2016 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order Dt.30.07.2014 Of Cit(A)-1,Mumbai,The Assessing Officer (A.O.) & The Assessee Have Filed Appeal/Cross Objections For The Year Under Consideration.Assessee- Company,Filed Its Return Of Income On 14.02.2013 Declaring Total At Rs.Nil.The Ao Complet - Ed Assessment,On 13.12.113,U/.S143(3) Of The Act,Determining Income Of The Assessee At Rs.35.34 Lakhs.

For Appellant: Shri Nishith KhatriFor Respondent: Shri Vivek Perampurna-DR
Section 254(1)Section 35(1)Section 35(1)(ii)Section 71Section 80G