Section 80JJA of the Income Tax Act

Income-tax Act, 2025: s.145

Section 80JJA of the Income-tax Act, 1961 corresponds to section 145 (Deduction for businesses engaged in collecting and processing of bio-degradable waste) of the Income-tax Act, 2025.

Read section 145 of the 2025 Act

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

81 judgments on BharatTax turn on Section 80JJA.

Judgments on Section 80JJA

The ACIT, Circle-1, Bhavanagar vs. M/S. Jiya Eco-Produsts Limited, Bhavangar

In the result, all the three appeals of the Revenue are dismissed

ITA 263/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Roy

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav
Section 271(1)(c)Section 80Section 80J

The ACIT, Circle-1, Bhavanagar vs. M/S. Jiya Eco-Produsts Limited, Bhavangar

In the result, all the three appeals of the Revenue are dismissed

ITA 193/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2016-17

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Roy

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav
Section 271(1)(c)Section 80Section 80J

The Dy. Commr. of Income Tax, Cir.-1(1), Rajkot-Gujarat vs. M/S Atul Auto Limited, Shapar.Veraval

The appeal is allowed

ITA 251/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

Atul Auto Limited, Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cir.-1(1), Rajkot-Gujarat

The appeal is allowed

ITA 214/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

ITO, Ward-1, Bardoli vs. Radhe Flud, Surat

In the result, both the appeals of Revenue are dismissed

ITA 152/SRT/2020[2010-11]Status: DisposedITAT Surat29 Dec 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 80J

ITO, Ward-1, Bardoli vs. Radhe Flud, Surat

In the result, both the appeals of Revenue are dismissed

ITA 151/SRT/2020[2009-10]Status: DisposedITAT Surat29 Dec 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 80J

Bajajsons Ltd., C-103 vs. DCIT-CC- III, Ludhiana

The appeal of the assessee stands allowed

ITA 233/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh26 Oct 2021AY 2019-20

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 233/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Bajaj Sons Ltd., The Dcit-Iii, Kitchlu Nagar बनाम C-103, Phase V, Focal Point Market, Opp. Bhati Vidhya Mandir, 2Nd Floor, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Aaacb6875H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sarabjit Garg, CAFor Respondent: Dr., Ranjeet Kaur, Sr.DR
Section 10Section 80J

DCIT, Bangalore vs. On Mobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 987/BANG/2015[2009-10]Status: DisposedITAT Bangalore09 Aug 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

DCIT, Bangalore vs. M/S Onmobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1513/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Aug 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

DCIT, Bangalore vs. M/S Onmobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1175/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Aug 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

On Mobile Global Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1163/BANG/2012[2008-09]Status: DisposedITAT Bangalore06 Aug 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

Bhisham Kumar Gupta, New Delhi vs. ITO Ward -4(2), New Delhi

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

ITA 7874/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jan 2021AY 2015-16

Bench: Shri R.K. Pandaasstt. Year 2015-16

For Appellant: Shri K. Sampat, Sr. AdvocateFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 143Section 143(3)Section 80J

Naga Kavitha Munduru, Hyderabad vs. Income Tax Officer, Ward-9(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 6/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Jul 2020AY 2013-14

Bench: Shri A. Mohan Alankamonyassessment Year:2013-14 Smt. Naga Kavitha Vs. Income Tax Officer, Munduru, Ward-9(1), Hyderabad. Hyderabad. Pan: Akupm 5709 N (Appellant) (Respondent) Assessee By: Sri T. Chaitanya Kumar Revenue By: Sri Sunil Kumar Pandey, Dr Date Of Hearing: 19/02/2020 Date Of Pronouncement: 08/07/2020 Order Per A. Mohan Alankamony, Am.:

For Appellant: Sri T. Chaitanya KumarFor Respondent: Sri Sunil Kumar Pandey, DR
Section 143(1)Section 143(3)Section 80J

The Dy.Commissioner of Income Tax Circle-1(1)(1), Ahmedabad vs. M/S. Anil Bioplus Limited, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 1763/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1763/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Vinod Tanwani, Sr.DR
Section 80J

The Dy.Commissioner of Income Tax Circle-1(1)(1), Ahmedabad vs. M/S. Anil Bioplus Ltd., Ahmedabad

ITA 902/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad30 Jan 2020AY 2011-12

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 902/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri Laxman Singh Gurjar, Sr.DR
Section 80J

Sri. S. Shivashankarappa vs. Addl. CIT

In the result, the appeal filed by the revenue is dismissed and the appeal of the assessee is allowed

ITA 245/BANG/2013[2005-06]Status: DisposedITAT Bangalore25 Oct 2019AY 2005-06

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2005-06

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (DR)
Section 80J

DCIT vs. Sri. S. Shivashankarappa

In the result, the appeal filed by the revenue is dismissed and the appeal of the assessee is allowed

ITA 223/BANG/2013[2005-06]Status: DisposedITAT Bangalore25 Oct 2019AY 2005-06

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2005-06

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (DR)
Section 80J

Dy.Commissioner of Income Tax Circle-1(1)(1), Ahmedabad vs. M/S.Anil Bioplus Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 904/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2016 "नधा"रण वष"/Asstt. Year:2010-2011 D.C.I.T, M/S. Anil Bioplus Ltd., Circle-1(1)(1), Anil Starch Premises, Vs. Ahmedabad Anil Road, Naroda, Ahmedabad-380015. Pan : Aabca6331J

For Respondent: Shri L.P. Jain, Sr. D.R
Section 143(3)Section 268ASection 80J

Alpha Hi-Tech Fuel Ltd., Mumbai vs. The Deputy Commissioner of Income Tax, Snr Circle, Surendranagar

In the result, this appeal of the assessee is dismissed

ITA 67/RJT/2009[2004-05]Status: DisposedITAT Rajkot18 Sept 2019AY 2004-05

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.578-581/Rjt/2008 ("नधा"रण वष" / Assessment Years : 2000-01 To 2003-04) & आयकर अपील सं./I.T.A. No.67/Rjt/2009 ("नधा"रण वष" / Assessment Year : 2004-05) बनाम/ Alpha Hi-Tech Fuel Limited, Cit(Appeals)-Xvi, Station Road, Lakhtar, Dist. Ahmedabad. Vs. Surrendranagar, Gujarat-382775 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaca4258P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar Das, Dr. सुनवाई क" तार"ख / Date Of Hearing 16/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Appellate Orders Of The Commissioner Of Income Tax(Appeals)-Ii, Rajkot [Cit(A) In Short] Arising In The Assessment Order Passed Under S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2000-01 To 2004-05. Ita No.578-581/Rjt/2008 A.Y.S 2000-01 To 2004-05 First We Take Assessee’S Appeal Bearing Ita No. 578/Rjt/2008. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, DR
Section 147Section 234ASection 254Section 271(1)(c)Section 80J

Alpha Hi-Tech Fuel Ltd., Mumbai vs. The Deputy Commissioner of Income Tax, Surendranagar Circle, Surendranagar

In the result, this appeal of the assessee is dismissed

ITA 578/RJT/2008[2000-01]Status: DisposedITAT Rajkot18 Sept 2019AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.578-581/Rjt/2008 ("नधा"रण वष" / Assessment Years : 2000-01 To 2003-04) & आयकर अपील सं./I.T.A. No.67/Rjt/2009 ("नधा"रण वष" / Assessment Year : 2004-05) बनाम/ Alpha Hi-Tech Fuel Limited, Cit(Appeals)-Xvi, Station Road, Lakhtar, Dist. Ahmedabad. Vs. Surrendranagar, Gujarat-382775 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaca4258P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar Das, Dr. सुनवाई क" तार"ख / Date Of Hearing 16/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Appellate Orders Of The Commissioner Of Income Tax(Appeals)-Ii, Rajkot [Cit(A) In Short] Arising In The Assessment Order Passed Under S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2000-01 To 2004-05. Ita No.578-581/Rjt/2008 A.Y.S 2000-01 To 2004-05 First We Take Assessee’S Appeal Bearing Ita No. 578/Rjt/2008. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, DR
Section 147Section 234ASection 254Section 271(1)(c)Section 80J