Section 80GGC of the Income Tax Act

The decision most relied on for Section 80GGC is 282(Del) 3. Pee Aar Securities Ltd. v. DCIT (97 Taxmann.com 398), cited in 40 of the 49 judgments on BharatTax that turn on this section.

Leading authorities on Section 80GGC

282(Del) 3. Pee Aar Securities Ltd. v. DCIT
97 Taxmann.com 398 · 2018 · Supreme Court
40
citing judgments
171 ITR 532 (P&H) Shanta Devi v. CIT
298 ITR 1 · 2008 · Supreme Court
14
citing judgments
Pavankumar M Sanghvi v. ITO
258 Taxmann 160 · 2018 · Supreme Court
11
citing judgments
CIT v. Prakash Industries Ltd.
322 ITR 622 · High Court
9
citing judgments
Satish Kumar Lakhmani v. Pr.CIT
112 Taxmann.com 118 · 2019 · Reported
8
citing judgments
(i) CIT v. Cosmopolitan Trading Corporation
274 ITR 640 · Reported
7
citing judgments
Dwarkadhish Buildwell Private Limited v. CIT
109 Taxmann.com 5 · High Court
3
citing judgments

Judgments on Section 80GGC

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

NIMISH MAHESHKUMAR BHA vs. AR,AHMEDABADVS.THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 32/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. D.R
Section 139(1)Section 148Section 149Section 234ASection 250Section 270ASection 80G

EXIM TRAC,MUMBAI vs. MUM-C-(431)(91), MUMBAI

In the result the appeal filed by the assessee stands

ITA 8948/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-2020

Bench: Shri Om Prakash Kant () & Shri Sandeep Karhail () Assessment Year: 2019-20

For Appellant: Shri VP KothariFor Respondent: Shri Hemanshu Joshi, CIT-DR
Section 143(1)Section 148Section 148ASection 270ASection 80G

ANKUR KIRITKUMAR MEHTA,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 1647/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Deepak Soni, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 147Section 148Section 148ASection 80G

SAMIR ASHOK PRABHUDABHOLKAR,MUMBAI vs. INCOME TAX OFFICER, WARD 16(3)(1), AAYAKAR BHAWAN, MUMBAI

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

ITA 5609/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Mar 2026AY 2019-20

Bench: Shri Rahul Chaudhary & Shri Bijayananda Prusethsamir Ashok Vs. Ito, Ward 16(3)(1), Aayakar Bhawan, Prabhudabholkar, Mumbai-400020. 8/G, Desai Building, Bhendi Lane, Grant Road, Mumbai-400007. Pan/Gir No: Ahhpp3783B (Appellant) (Respondent)

Section 147Section 24Section 250Section 80G

MEHUL PRAVINCHANDRA SHETH ,MUMBAI vs. DCIT, C.C 1(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4702/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Mar 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 10Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 270ASection 274

CUARZO,UDAIPUR vs. PR. CIT,, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 347/JODH/2025[2020-21]Status: DisposedITAT Jodhpur26 Feb 2026AY 2020-21

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blecuarzo Principal Commissioner Of G-1, G-1-90-93, Sukher Girwa Income Tax Udaipur - 313004 Udaipur - 313001 Pan No. Aahfc 3351 P Assessee By Shri Amit Kothari, Ca (Physical) Revenue By Smt. Runi Pal, Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Principal Commissioner Of Income Tax, Udaipur [Hereinafter Referred To As Pcit] Dated 04.03.2025 With Respect To Assessment Year 2020-21 Challenging Therein Initiation Of Proceedings U/S 263 After The Assessment Having Achieved Finality Under Direct Taxes Vivad Se Vishwas Scheme, 2024 & That The Order In Form 4 Having Already Been Issued For Settlement Of Issues In The Assessment.

Section 263Section 80G

HEMABEN BABUBHAI PAREKH ,MUMBAI vs. DCIT 19(1), MUMBAI

ITA 8549/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Ms. Sneha KothariFor Respondent: Shri Bhagirath Ramawat
Section 139(1)Section 144BSection 147Section 148Section 80G

RAVI SURYAKANTBHAI SHAH,AHMEDABAD, GUJARAT vs. INCOME TAX OFFICER, WARD 7(2)(1), AHMEDABAD, GUJARAT

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

ITA 2344/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Sarju Mehta, A.RFor Respondent: Shri Rameshwar P. Meena, Sr. D.R
Section 139Section 250Section 80G

MAHENDRA MANILAL PATEL,AHMEDABAD vs. DCIT, CIRCLE 3(1)(1),, AHMEDABAD

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

ITA 1857/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblemahendra Manilal Patel, The Deputy Commissioner Of Vs. Survey No.592, Income Tax, Plot No.581/2, Tp 204, Circle 3(1)(1), Nr. Artavrat 4, Ahmedabad. Makarbha, Ahmedabad-380015. [Pan : Alrpp5681 N] (Appellant) .. (Respondent) Appellant By : Shri Parin S Shah, Ar Respondent By: Shri Abhijit, Sr. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 23.02.2026

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 148Section 234ASection 270ASection 80G

IMRAN YUNUSBHAI MALWAT,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

ITA 2025/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2019-20

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

For Appellant: Shri Soheb Luhari, ARFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 132Section 132(4)Section 80CSection 80G

UDAY UTTAMRAO NEVASE,PUNE vs. THE ASSESSING OFFICER / ASSESSMENT UNIT, PUNE

In the result, appeal of the assessee in ITA No

ITA 2606/PUN/2025[2022-23]Status: DisposedITAT Pune10 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2606/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Uday Uttamrao Nevase, V The Assessing Officer / Saugandh Niwas, Hind Colony S Assessment Unit, Pune. Lane No.1 A, Bhekrai Nagar, Phursungi, Pune – 412308. Pan: Akqpn1150Q Appellant/ Assessee Respondent /Revenue Assessee By Ca Rohan Gupta Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 04.09.2025 Emanating From The Penalty Order Passed Under Section 270A, Dated 17.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “Ground 1 Section 270Aa Immunity Cit A Erred In Law By Confirming The Penalty Of Rs 629382 Under Section 270A Without Considering And

Section 143(3)Section 250Section 270A

INCOME TAX OFFICER, KORBA vs. NAUSHAD HASSAN, RAIGARH

In the result, appeal of the Revenue is dismissed

ITA 19/RPR/2026[2019-20]Status: DisposedITAT Raipur06 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.19/Rpr/2026 "नधा"रण वष" /Assessment Year : 2019-20 The Income Tax Officer, Korba (C.G.)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 147Section 148Section 80G

SUCHISMITA DHAL,ODISHA vs. ITO 1 KORBA, KORBA

In the result, appeal of the assessee in ITA No

ITA 17/RPR/2026[2019-20]Status: HeardITAT Raipur06 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.16 & 17/Rpr/2026 "नधा"रण वष" /Assessment Years : 2019-20 Suchismita Dhal Co Saraj Kanta Dhal, Block Chowk, Behind Lic Office, Sonepur Raj Sonepur, Balangir (Odisha)-767017 Pan: Aorpd4399C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 147Section 80G

SUCHISMITA DHAL,ODISHA vs. ITO 1 KORBA, KORBA

In the result, appeal of the assessee in ITA No

ITA 16/RPR/2026[2019-20]Status: HeardITAT Raipur06 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.16 & 17/Rpr/2026 "नधा"रण वष" /Assessment Years : 2019-20 Suchismita Dhal Co Saraj Kanta Dhal, Block Chowk, Behind Lic Office, Sonepur Raj Sonepur, Balangir (Odisha)-767017 Pan: Aorpd4399C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 147Section 80G

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR vs. ANUJ PRAKASH GUPTA, RAJASTHAN

In the result, appeal of the Revenue is dismissed

ITA 11/RPR/2026[2019-20]Status: DisposedITAT Raipur05 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.11/Rpr/2026 "नधा"रण वष" /Assessment Year : 2019-20 The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.)

For Appellant: Shri Anuj Prakash Gupta, AssesseeFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 147Section 80G

ANANG KUNJVIHARIBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-7(2)(1) (PREVIOUSLY DCIT, CIRCLE-1(1)(2)), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1156/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalincome-Tax Officer, Anang Kunjviharibhai Shah, Vs. Ward 7(2)(1), 1, Friends Colony, Sm Road, Vejalpur, Ahmedabad Ambawadi, Ahmedabad-380015 [Pan: Acups 2559 J] (Previously Dcit, Cir. 1(1)(2)) (Appellant) .. (Respondent) Appellant By: Shri Bandish Soparkar, Ar Respondent By: Shri Abhijit, Sr. Dr Date Of Hearing 27.11.2025 Date Of Pronouncement 03.02.2026

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, Sr. DR
Section 2(22)(e)Section 250Section 80G

VIJAY RAAZ ,GODBUNDAR ROAD, DIST. THANE vs. WARD 16(1)(5), MUMBAI

In the result, the appeal filed by the assessee is hereby dismissed

ITA 3416/MUM/2025[2020-2021]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-2021

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Vijay Raaz Ward 16(1)(5), Mumbai Cottage No. B-13, Cosmos Hawaiian, Near Blue Roof Club, Ghodbunder Vs. Road, Thane, West 400 601. Pan/Gir No. Adlpr8784L (Appellant) (Respondent) :

For Respondent: Shri Vivek Perampurna (CIT-DR)
Section 143(3)Section 263Section 29ASection 80G

VANDANABEN RAJBHAI PARIKH,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-1, AHMEDABAD

ITA 1135/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2020-21

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 144BSection 263Section 80G

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

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