What is the leading case on Section 80J of the Income Tax Act?

Shiksha Foundation v. Income Tax Officer (Exemption) (164 Taxmann.com 757) is the decision most relied on for Section 80J, cited in 9 judgments.

Which cases are most cited on Section 80J?

Shiksha Foundation v. Income Tax Officer (Exemption) (164 Taxmann.com 757) — 9 citing judgments; Jt. CIT (OSD) v. Gujarat Energy Development Agency (202 ITD 733) — 6 citing judgments.

How many judgments are there on Section 80J?

BharatTax indexes 27 ITAT, High Court and Supreme Court judgments that turn on Section 80J of the Income Tax Act, 1961.

Section 80J of the Income Tax Act

The decision most relied on for Section 80J is Shiksha Foundation v. Income Tax Officer (Exemption) (164 Taxmann.com 757), cited in 9 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 80J

Shiksha Foundation v. Income Tax Officer (Exemption)

164 Taxmann.com 757 · 2024 · Reported

citing judgments

Jt. CIT (OSD) v. Gujarat Energy Development Agency

202 ITD 733 · 2023 · ITAT

citing judgments

Judgments on Section 80J

Vishnu Janardhan Shirolkar Mahajan Wady Trust, Mumbai vs. ITO (Exemption)-2(4), Mumbai

In the result, the grounds of

ITA 6602/MUM/2025[2021-22]Status: DisposedITAT Mumbai09 Feb 2026AY 2021-22

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 11Section 12ASection 250Section 254(1)

Shri Poornima Entertainments LLP, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 835/JPR/2025[2023-24]Status: DisposedITAT Jaipur19 Aug 2025AY 2023-24

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Poornima Entertainments Llp, Flat No. A-304, Sdc Gateway, Plot No. B-1-2, Ghiya Marg Bani Park, Jaipur 302 016 Pan No.: Aeafs 8967C ...... Appellant

For Appellant: Mr. Rajeev Sogani, CAFor Respondent: Mr. Rajesh Ojha, CIT, Ld. DR

Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 250Section 3Section 80Section 80I

Gujarat Technological University, Ahmedabad, Gujarat vs. Commissioner of Income Tax, Exemption, Ahmedabad, Gujarat

In the result, the above ground of appeal of the assessee is allowed

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

Aegis Value Homes Limited, Delhi vs. PCIT, Delhi-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1962/DEL/2024[2018-19]Status: DisposedITAT Delhi26 Nov 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshaegis Value Homes Ltd, Vs. Pcit, Ef-10, 2Nd Floor, Inderpuri, Delhi-1, Delhi-110012 New Delhi (Appellant) (Respondent) Pan:Aakca6311M Assessee By : None Revenue By: Mr. Javed Akhtar, Cir Dr Date Of Hearing 14/11/2024 Date Of Pronouncement 26/11/2024

For Appellant: NoneFor Respondent: Mr. Javed Akhtar, CIR DR

Section 139Section 143(3)Section 263Section 271BSection 44Section 80Section 80J

Mount Mary Nagari Co Op Credit Society Limited, Mumbai vs. Income Tax Officer Ward 23(2)(3), Mumbai

ITA 3475/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Sept 2024AY 2017-18

Section 139Section 142(1)Section 144Section 270ASection 271FSection 80PSection 80P(2)(a)

M/S Hindustan Liver Ltd vs. The Addlcir 1(1)

In the result, Revenue’s appeal is dismissed

ITA 2201/MUM/2004[1998-1999]Status: DisposedITAT Mumbai11 Jun 2021AY 1998-1999

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Percy Pardiwala a/wFor Respondent: Shri V. Sreekar

Section 80H

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.