Section 80TTA of the Income Tax Act

The decision most relied on for Section 80TTA is Committee Charitable Trust vs. ITO (2017) 249 Taxman 372 (Mad), Hosanna Ministries v. ITO (29 Taxmann.com 389), cited in 5 of the 70 judgments on BharatTax that turn on this section.

Leading authorities on Section 80TTA

Committee Charitable Trust vs. ITO (2017) 249 Taxman 372 (Mad), Hosanna Ministries v. ITO
29 Taxmann.com 389 · 2013 · High Court
5
citing judgments

Judgments on Section 80TTA

ARUN KUDUR,BENGALURU vs. INCOME TAX OFFICER, BENGALURU

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

ITA 278/BANG/2026[2015-16]Status: DisposedITAT Bangalore21 Apr 2026AY 2015-16

Bench: Shri Balakrishnan S. & Shri Soundararajan K.

For Appellant: Shri. Ravish Rao AR
Section 10Section 142(1)Section 144Section 147Section 148Section 154Section 16Section 80CSection 80T

ABHINANDAN SHANTHINATH SALIGRAMA ,MYSORE vs. DCIT-1(1) & TPS, MYSORE

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

ITA 2209/BANG/2025[2023-24]Status: DisposedITAT Bangalore30 Mar 2026AY 2023-24

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2023-24

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, D.R
Section 133(6)Section 139(1)Section 140BSection 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69A

SARIKA AGARWAL,DELHI vs. ITO WARD 50 (1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 8832/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2023-24] Sarika Aggarwal, Income Tax Officer, 10/5, East Patel Nagar, Ward-50(1), Civic Centre, Delhi-110008 Vs New Delhi-110002 Pan-Bolps2864A Appellant Respondent Appellant/Assessee By None Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 12.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 115BSection 154Section 80CSection 80T

IMRANKHAN ISMAIL PATHAN,DHULE vs. ITO WARD 1, DHULE

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

ITA 1091/PUN/2025[2013-14]Status: DisposedITAT Pune13 Mar 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1091/Pun/2025 Assessment Year : 2013-14 Imrankhan Ismail Pathan, Vs. Income Tax Officer, Plot No.11, Ward-1, Dhule Mohammadi Nagar, Jaihind Colony, Deopur, Dhule – 424 002 Maharashtra Pan : Anepp8171C Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Basavaraj Hiremath
Section 144Section 271(1)(c)

FARUK MOHAMMADHUSAIN PATEL,DAHOD vs. THE ITO, WARD-1, DAHOD NOW DY.CIT, CENT. CIR.-2, VADODARA

In the result, the appeal of the assessee is allowed

ITA 1786/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Shri M K Patel, AdvocateFor Respondent: Ms. Ketaki Desai, Sr. D.R
Section 133(6)Section 148Section 44ASection 80T

OM PRAKASH GUPTA,GWALIOR vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR

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

ITA 372/AGR/2025[2017-2018]Status: DisposedITAT Agra17 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Om Prakash Gupta Vs. Income Tax Officer, Site No. 1, City Centre Ward 3(2), Gwalior Gwalior, Madhya Pradesh, India Pan : Agspg9180F (Appellant) (Respondent) Assessee By Shri Gaurav Goyal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 139(1)Section 143(2)Section 144Section 147Section 148Section 69ASection 80T

VASANT POPATLAL PATEL,SINDHUDURG vs. INCOME TAX OFFICER WARD, KUDAL

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2675/PUN/2025[2019-20]Status: DisposedITAT Pune11 Feb 2026AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2675 & 2674/Pun/2025 Assessment Year : 2019-20 Vasant Popatlal Patel, Vs. Income Tax Officer, Patel Hardware, Ward Kudal. Vaibhavwadi, Sindhudurg – 416810 Income Tax Officer, Maharashtra Sindhudurg Pan : Azdpp1903D Appellant Respondent

For Appellant: NoneFor Respondent: Shri Vishwajit Shinde
Section 133ASection 143(1)Section 250Section 271ASection 69Section 80T

VASANT POPATLAL PATEL,SINDHUDURG vs. INCOME TAX OFFICER WARD, SINDHUDURG

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2674/PUN/2025[2019-20]Status: DisposedITAT Pune11 Feb 2026AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2675 & 2674/Pun/2025 Assessment Year : 2019-20 Vasant Popatlal Patel, Vs. Income Tax Officer, Patel Hardware, Ward Kudal. Vaibhavwadi, Sindhudurg – 416810 Income Tax Officer, Maharashtra Sindhudurg Pan : Azdpp1903D Appellant Respondent

For Appellant: NoneFor Respondent: Shri Vishwajit Shinde
Section 133ASection 143(1)Section 250Section 271ASection 69Section 80T

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

TARUN KUMAR PAUL,SILIGURI vs. D.C.I.T., CIRCLE - 1, SILIGURI

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

ITA 2751/KOL/2025[2020-2021]Status: DisposedITAT Kolkata06 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 144Section 144BSection 147Section 148Section 250Section 80CSection 80T

KRISHAN KUMAR,GURGAON vs. INCOME TAX OFFICER, GURGAIN

In the result, the appeal of the assessee is allowed

ITA 1552/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18]

Section 139(1)Section 143(3)Section 54

AJITH M KUMAR,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2389/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Susan Mathew, CAFor Respondent: Standing Counsel for Revenue
Section 133(6)Section 144Section 147Section 148Section 15Section 80Section 80ASection 80C

HARIDOSS GNANAPRAKASAM,CHENNAI vs. ITO, NON CORPORATE CIRCLE-22(1), TAMBARAM

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

ITA 2263/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Dec 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2263/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19

For Appellant: Mr. R. Raj Kapoor, C.A ()For Respondent: Ms. Latchana, JCIT
Section 250

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

ITA 71/PAT/2023[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri A.K. Rastogi &For Respondent: Shri Md. AH Chowdhary, DR

BODDU SAI BABA,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

ITA 571/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.571/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Boddu Sai Baba, Vs. Income Tax Officer, Tadepalligudem. Ward-1, Pan: Ahspb0015F Tadepalligudem. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 26/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 27/12/2023, For The Assessment Year 2018-19. The Assessee Has 2 Boddu Sai Baba Vs. Ito

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 44ASection 80T

AKASH JAIN,BHOPAL vs. DCIT (CENTRAL-1), BHOPAL, BHOPAL

Appeal is allowed

ITA 333/IND/2025[2018-19]Status: DisposedITAT Indore28 Nov 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiakash Jain, Dcit (Central-1) बनाम/ B-244, Shahpura, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Assessees By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 132Section 139Section 143(3)Section 153ASection 271ASection 80CSection 80T

ABDUL JALEEL,BANGALORE KARANTAKA vs. INCOME TAX OFFICER WARD 1(2)(1) BANGALORE, BANGALORE

In the result, appeal filed by the assessee is partly allowed

ITA 585/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2015-16

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 68Section 80T

RAMENDRA SINGH,KANNAUJ vs. INCOME TAX OFFICER WARD 4(2)(3), KANNAUJ

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

ITA 53/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ramendra Singh V. The Income Tax Officer Bahadurpur Ward 4(2)(3) Majhigawan Kannauj Kannauj (U.P) Tan/Pan:Gzqps7971P (Appellant) (Respondent) Appellant By: Shri Shvetank Garg, Advocate Respondent By: Shri A. K. Singh, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That Huge Amounts Have Been Credited To The Assessee’S Bank Account No.001311002103008 Maintained With Farrukhabad District Central Co-Operative Bank, Saurikh, Kannauj By Way Of Cash & Credit Entries. The Assessing Officer (Ao) Issued Notice Under Section 142(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’), Requiring The Assessee To Furnish The Return Of Income For The Year Under Consideration. However, The Said Notice Was

For Appellant: Shri Shvetank Garg, AdvocateFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 142Section 142(1)Section 144Section 69ASection 80T

HANCHIPURA CHANNAIAH NANDAKISHORE,MAHALKSHMIPURAM vs. INCOME TAX OFFICER WARD INTL, TAXATION 1(2) BANGALORE, BANGALORE

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

PULAK SAMANTA,PURBA BARDHAMAN vs. ITO, WARD 2(3), , BURDWAN

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

ITA 1027/KOL/2025[2017-2018]Status: DisposedITAT Kolkata03 Nov 2025AY 2017-2018

Bench: Shri Sonjoy Sarma, Jm & Shri Sanjay Awasthi, Am Shri Pulak Samanta Ito, Ward 2(3), Burdwan S/O Sushil Samanta, Kharga Aaykar Bhawan Poorva, Karanda, P.S. Memari, Dist. Kachari Road, Court Compound, Vs. Purba Bardhaman, Pin-713149 Burdwan-713101, West Bengal West Bengal (Respondent) (Appellant) Pan No. Benps8092A Assessee By : Shri Suvo Chakroborthy, Ar Revenue By : Shri Monalisha Pal Mukherjee, Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement : 03.11.2025

For Appellant: Shri Suvo Chakroborthy, ARFor Respondent: Shri Monalisha Pal Mukherjee, DR
Section 115BSection 68

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