Section 80GGB of the Income Tax Act

Income-tax Act, 2025: s.136

Section 80GGB of the Income-tax Act, 1961 corresponds to section 136 (Deduction in respect of contributions given by companies to political parties) of the Income-tax Act, 2025.

Read section 136 of the 2025 Act

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

36 judgments on BharatTax turn on Section 80GGB.

Judgments on Section 80GGB

Theitoward24, Porbandar vs. Sanjay Chandarana, Porbandar

In the result, the appeal of the Revenue is dismissed

ITA 394/RJT/2026[2019-20]Status: DisposedITAT Rajkot11 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sanjay Chandarana, AssesseeFor Respondent: Shri Arbind Kumar Mishra, Ld. Sr. DR
Section 250Section 270ASection 80G

Deputy Commissioner of Income Tax, Ahmedabad vs. Parashar Developers, Ahmedabad

ITA 1045/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Jun 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

Section 132Section 250Section 68

Ramesh Kumar Damani, Mumbai vs. D.C.I.T., Circle - 61, Kolkata

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

ITA 2386/KOL/2025[2019-2020]Status: DisposedITAT Kolkata28 Jan 2026AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132Section 147Section 148Section 234ASection 250Section 80G

ACIT, Circle -34(1), Delhi vs. Vishakha Builders LLP, Delhi

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

ITA 693/DEL/2025[2022]Status: DisposedITAT Delhi14 Jan 2026

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Ms. Kavita Jha, Sr. AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)Section 69ASection 80G

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1615/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1614/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1613/CHNY/2025[2018-19]Status: DisposedITAT Chennai01 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1548/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1260/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, Dr. Radhakrishnan Salai, 9Th Cross Street, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1255/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1254/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1238/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1235/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

Rhv Enterprise Private Limited, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

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

ITA 1441/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 132Section 13ASection 147Section 148Section 29CSection 69CSection 80G

Rhv Enterprise Private Limited, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

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

ITA 1440/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 132Section 13ASection 147Section 148Section 29CSection 69CSection 80G

Sakar Healthcare Ltd., Ahmedabad vs. The Pr.CIT, Ahmedabad-3, Ahmedabad

In the result both the appeals of the assessee are dismissed

ITA 1181/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad10 Sept 2025AY 2021-22

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri Rignesh Das, CIT. DR
Section 132Section 143(3)Section 194JSection 263Section 80G

Sakar Healthcare Ltd., Ahmedabad vs. The Pr.CIT, Ahmedabad-3, Ahmedabad

In the result both the appeals of the assessee are dismissed

ITA 1172/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad10 Sept 2025AY 2020-21

Bench: us in both the appeals and for the sake of convenience we are reproducing grounds raised in ITA No.1172/Ahd/2025 pertaining to A.Y. 2020-21:

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri Rignesh Das, CIT. DR
Section 132Section 143(3)Section 194JSection 263Section 80G

The Dy.CIT, Central Circle-1, Vadodara vs. Pawan Edifice Pvt. Ltd., Vadodara

Appeals are partly allowed for

ITA 529/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

Pawan Edifice Pvt. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

Appeals are partly allowed for

ITA 478/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2014-15

Bench: Ms Suchitra Kamble

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G