Section 80IE of the Income Tax Act

The decision most relied on for Section 80IE is CIT v. Sportking India Ltd. (324 ITR 283), cited in 22 of the 46 judgments on BharatTax that turn on this section.

Leading authorities on Section 80IE

CIT v. Sportking India Ltd.
324 ITR 283 · 2010 · High Court
22
citing judgments
CIT v. Panama Chemical Works
108 Taxmann 189 · 2000 · Reported
3
citing judgments
Meghalaya Mineral Product v. ACIT
38 ITR (Trib) 186 · 2015 · ITAT
3
citing judgments

Judgments on Section 80IE

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1842/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250

INCOME TAX OFFICER, MORIGAON vs. PROGRESSIVE FERTICHEM PRIVATE LIMITED, JAGIROAD

In the result, the appeal of the revenue stands dismissed

ITA 114/GTY/2025[2017-18]Status: DisposedITAT Guwahati04 Feb 2026AY 2017-18

Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am (Through : Virtual Hearing) आयकर अपील सं./Ita No.114/Gty/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Ito Ward-Morigaon & Tps, Vs. Progressive Fertichem Pvt Ltd Marigaon, Assam-782105 Nizarapar Road, Near Lions Club, Jagiroad, Morigaon, Marigaon, Assam-782410 Pan No. : Aaecp 1451 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ााररती की ओर से /Assessee By : Shri Kishor Jain, Fca राजस्व की ओर से /Revenue By : Shri Santosh Karnani, Sr. Dr

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Santosh Karnani, Sr. DR
Section 80I

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

SHIVAM PIPE INDUSTRIES,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

In the result, the appeals of the assessee is allowed

ITA 164/GTY/2024[2017-18]Status: DisposedITAT Guwahati03 Sept 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 139Section 139(1)Section 143(3)Section 154Section 250Section 37Section 80I

KANCHENJUNGA DISTILLERIES & LIQUORS,SOUTH SIKKIM vs. DCIT, CIRCLE 3(2), , GANGTOK

In the result, the appeal of the assessee is allowed

ITA 930/KOL/2025[2021-2022]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Kanchenjunga Distilleries & Liquors C/O Subash Agarwal & Dcit, Circle 3(2), Gangtok Associates, Advocates Siddha Sikkim, West Bengal Vs. Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aamfk3402C Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri Somnath Das Biswas, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Somnath Das Biswas, DR
Section 143(1)Section 80Section 80I

GREENZEN BIO PVT. LTD.,SILIGURI vs. ADIT, CPC, BENGALURU, KOLKATA

Appeal of the assessee is allowed

ITA 1101/KOL/2024[2019-2020]Status: DisposedITAT Kolkata22 Aug 2025AY 2019-2020

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 139(1)Section 139(4)Section 143(1)Section 250Section 36(1)(va)Section 80Section 80ASection 80ISection 80J

KEERTI FLOUR MILLS,GUWAHATI vs. INCOME TAX OFFICER, WARD 1(3), GUWAHATI

Appeals are allowed for statistical purposes

ITA 99/GTY/2025[2020-21]Status: DisposedITAT Guwahati21 Aug 2025AY 2020-21

Bench: the first appellate authority and it was also prayed before him that the deduction under Section 80IE of the Act was due to the assessee and should have been allowed. The Ld. AR stated that due to non-condonation of delay by the first appellate authority, the assessee has been denied a justifiable claim under Section 80IE of the Act. The Ld. AR pleaded that the impugned order should be set aside and either his claim should be adjudicated on merit by this Bench or the matter could be, altern

Section 143(1)Section 143(1)(a)Section 250Section 80I

MAKHANLAL GATTANI,JORHAT vs. ITO, WARD-1, JORHAT, JORHAT

Appeal of the assessee is allowed

ITA 109/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: the date of processing u/s.143(1) by the CPC. The claim of deduction has been denied only on technical grounds and not on the merits of the claim.

Section 115JSection 143(1)Section 234CSection 250Section 80Section 80I

KEERTI FLOUR MILLS,GUWAHATI vs. INCOME TAX OFFICER, WARD 1(3) GUWAHATI, GUWAHATI

Appeals are allowed for statistical purposes

ITA 100/GTY/2025[2021-22]Status: DisposedITAT Guwahati21 Aug 2025AY 2021-22

Bench: the first appellate authority and it was also prayed before him that the deduction under Section 80IE of the Act was due to the assessee and should have been allowed. The Ld. AR stated that due to non-condonation of delay by the first appellate authority, the assessee has been denied a justifiable claim under Section 80IE of the Act. The Ld. AR pleaded that the impugned order should be set aside and either his claim should be adjudicated on merit by this Bench or the matter could be, altern

Section 143(1)Section 143(1)(a)Section 250Section 80I

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 80Section 80I

RATULIA SAMABAY KRISHI UNNYAN SAMITI LTD.,EAST MEDINIPUR vs. I.T.O., WARD - 27(3), HALDIA

In the result, appeal of the assessee is allowed

ITA 2409/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Aug 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Subash Agarwal & ShilpiFor Respondent: Shri Somnath Das Biswas, Sr. DR
Section 10ASection 139Section 139(4)Section 143(1)Section 143(1)(a)Section 143(3)Section 148Section 80Section 80ASection 80P

IMPERIAL EXTRUSIONS,TEZPUR vs. ITO W-1(1), GUWAHATI

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

ITA 282/GTY/2024[2020-21]Status: DisposedITAT Guwahati06 Aug 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri S. P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143Section 143(1)Section 143(3)Section 250Section 80I

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