Section 80TTA of the Income Tax Act

Income-tax Act, 2025: s.153

Section 80TTA of the Income-tax Act, 1961 corresponds to section 153 (Deduction for interest on deposits) of the Income-tax Act, 2025.

Read section 153 of the 2025 Act

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

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 118 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

Atiq Ahmad, Jhansi vs. Income Tax Officer, Ward 2(3)(2), Jhansi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 417/AGR/2026[2022-23]Status: DisposedITAT Agra05 Oct 2026AY 2022-23

Bench: : Sunil Kumar Singhbrajesh Kumar Singhassessment Year: 2022-23 Atiq Ahmad, 786/1, Cp Mission Vs. Income-Tax Officer, Compound, Jhansi (Up) Ward 2(3)(2), Aayakar - 284001 Bhawan, Civil Lines, Jhansi - 284001 Pan :Ajapa8819N (Appellant) (Respondent) Assessee By Shri Gaurav Agarwal, Ca Department By Shri Anil Kumar, Sr. (Dr) Date Of Hearing 21.07.2026 Date Of Pronouncement 21.07.2026 Order Per:Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250Section 69ASection 80T

Dr. Girish Suresh Walavalkar, Mumbai vs. Income Tax Officer 42(2)(2), Mumbai

The appeal of the assessee is allowed

ITA 4848/MUM/2026[2017-18]Status: DisposedITAT Mumbai17 Sept 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Makarand Vasant Mahadeokar

Section 10Section 144BSection 147Section 148Section 148ASection 250

Ram Nitish Kotak, Mumbai vs. Ward 24(3)(1), Income-Tax Officer, Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 31/MUM/2026[2014-2015]Status: DisposedITAT Mumbai20 Aug 2026AY 2014-2015

Bench: Shri Pawan Singhand Shri Arun Khodpia(Physical Hearing) Ram Nitish Kotak Ito, Ward – 24(3)(1), Mumbai 36 Om Kotak Vill, 3Rd Cross Road Vs Piramal Chamber, Lokhandwala Complex, Andheri West, Mumbai – 400012. Mumbai – 400053. [Pan : Aeopk8657D] Appellant / Assessee Respondent / Revenue Assessee By Ms. Zarna Chandwani, Ca Revenue By Shri Ketan Gajjar, Sr. Dr Date Of Institution 02.01.2026 Date Of Hearing 18.08.2026 Date Of Pronouncement 20.08.2026 Order Under Section 254(1) Of Income Tax Act

Section 254(1)Section 68Section 80T

Income Tax Officer, Chennai vs. Shri Chinnasamy Ramachandran (Deceased) L/H Gowtham Chandhar, Chennai

ITA 1634/CHNY/2026[2016-17]Status: DisposedITAT Chennai03 Aug 2026AY 2016-17

Bench: Shri George George K & Ms Padmavathy Sआयकर अपील सं./Ita No.: 1634/Chny/2026 "नधा"रण वष"/Assessment Year: 2016-17 The Income Tax Officer, Late Shri Chinnasamy Non-Corporate Ward 1(6), Vs. Ramachandran Chennai. Rep. By L/H Gowtham Chandhar, New No.3, Old No.1, First Trust Link Street, Mandaveli, Chennai – 600 028. Pan: Aaihr 4930E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. D. Nithya, Addl. Cit ""यथ" क" ओर से/Respondent By : Ms. R. Pushpavalli, It Consultant सुनवाई क" तार"ख/Date Of Hearing : 28.07.2026 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 17.10.2026 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2016-17. Late Shri Chinnasamy Ramachandran 2. The Appeal Filed By The Department Is Delayed By 83 Days. The Ao Has Filed An Affidavit Stating Therein The Reasons For Belated Filing Of The Appeal. On Perusal Of The Reasons Stated In The Condonation Petition, We Are Of The View That There Is Sufficient Cause For Late Filing Of The Appeal & No Latches Can Be Attributed To The Department. Hence, We Condone The Delay In Filing The Appeal & Proceed To Dispose Off The Appeal On Merits.

For Appellant: Ms. D. Nithya, Addl. CITFor Respondent: Ms. R. Pushpavalli, IT Consultant
Section 250Section 56(2)(vii)Section 80T

Olakara Samsuddin Abdulla Kutty, Kerala vs. ITO, Intl Taxn. Ward-2(2), Chennai

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

ITA 949/CHNY/2026[2020-21]Status: DisposedITAT Chennai29 Jul 2026AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Mr. K.S. Sijo, C.A (Virtual)For Respondent: Ms. N. Abhinaya, JCIT
Section 115BSection 143(3)Section 144C(13)Section 144C(5)Section 147Section 148Section 24Section 44ASection 6Section 69C

Bhagawan Ichharam Nemade, Nashik vs. ITO Ward 2(1), Nashik

In the result, the appeal filed by the assessee in ITA

ITA 2773/PUN/2025[2018-19]Status: DisposedITAT Pune28 Jul 2026AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2772 & 2773/Pun/2025 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Bhagawan Ichharam Nemade, Vs. Ito, Ward-2(1), Nashik. Plot No.40, Manas Bunglow, Indraprasta Society, Ambad, Mahajan Nagar, Nashik- 422010. Pan : Aahpn3568P Appellant Respondent Assessee By : Ms. Abhilasha Pawar (Virtual) Revenue By : Shri Vaibhav Madhavrao Dhere (Virtual) Date Of Hearing 23.07.2026 : Date Of Pronouncement : 28.07.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2017-18 & 2018-19 Respectively. 2. Since The Facts Are Identical & Involving Similar Issues In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2772/Pun/2025 For A.Y. 2017-18 For Adjudication As The Lead Case.

For Appellant: Ms. Abhilasha Pawar (Virtual)For Respondent: Shri Vaibhav Madhavrao Dhere
Section 143(2)Section 147Section 148Section 156Section 244ASection 80CSection 80TSection 80c

Bhagawan Ichharam Nemade, Nashik vs. ITO Ward 2(1), Nashik

In the result, the appeal filed by the assessee in ITA

ITA 2772/PUN/2025[2017-18]Status: DisposedITAT Pune28 Jul 2026AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2772 & 2773/Pun/2025 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Bhagawan Ichharam Nemade, Vs. Ito, Ward-2(1), Nashik. Plot No.40, Manas Bunglow, Indraprasta Society, Ambad, Mahajan Nagar, Nashik- 422010. Pan : Aahpn3568P Appellant Respondent Assessee By : Ms. Abhilasha Pawar (Virtual) Revenue By : Shri Vaibhav Madhavrao Dhere (Virtual) Date Of Hearing 23.07.2026 : Date Of Pronouncement : 28.07.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2017-18 & 2018-19 Respectively. 2. Since The Facts Are Identical & Involving Similar Issues In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2772/Pun/2025 For A.Y. 2017-18 For Adjudication As The Lead Case.

For Appellant: Ms. Abhilasha Pawar (Virtual)For Respondent: Shri Vaibhav Madhavrao Dhere
Section 143(2)Section 147Section 148Section 156Section 244ASection 80CSection 80TSection 80c

Shivaji Tukaram Pawale, Navi Mumbai vs. Income Tax Officer Ward 3(1), Kalyan

In the result, appeal is partly allowed

ITA 2565/MUM/2026[2017-18]Status: DisposedITAT Mumbai27 Jul 2026AY 2017-18

Bench: Shri Saktijit Dey & Shri Girish Agrawal

Section 131Section 133ASection 69Section 80Section 80T

Hirabhai Karshanbhai Solanki, Rajkot vs. Income Tax Officer Ward 2(2)(3), Rajkot

In the result, the appeal of the assessee is allowed

ITA 634/RJT/2026[2019-20]Status: DisposedITAT Rajkot13 Jul 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri R.D. Lalchandani, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 115BSection 144BSection 147Section 148Section 148ASection 69ASection 80CSection 80TSection 80U

Sumantra Mukherjee, Gurgaon vs. Circle 3(1), Gurgaon

In the result, appeal filed by the assessee in ITA

ITA 1243/DEL/2026[2017-18]Status: DisposedITAT Delhi03 Jun 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandrasumantra Mukherjee Vs. Circle – 3(1) B-602, La Lagune Sector-54 Range Code – 107, Golf Course Road Circle – 3(1), Sector – 56, Gurgaon-122 011 Gurgaon – 122 001 Haryana Pan No. Alkpm 8686 R (Appellant) (Respondent) Assessee By -None- Revenue By Shri Ravi Kant Choudhary, Sr. D.R. Date Of Hearing: 19.05.2026 Date Of Pronouncement: 03.06.2026

Section 142(1)Section 147Section 148Section 80T

Sirajudeen Samiudeen, Chennai vs. Income Tax Officer, Chennai

In the result, appeal of the assessee is partly allowed

ITA 3799/CHNY/2025[2019-20]Status: DisposedITAT Chennai02 Jun 2026AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2655/Chny/2025 Assessment Year: 2019-20 Income Tax Officer, Sirajudeen Samjudeen, Chennai No.147, M.K.Amman Koil Street, Mylapore, Chennai-600 004. [Pan: Avaps8591B] (अपीलाथ*/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.3799/Chny/2025 Assessment Year: 2019-20 Sirajudeen Samjudeen, Income Tax Officer, No.147, M.K.Amman Koil Street, Chennai Mylapore, Chennai-600 004. [Pan: Avaps8591B] (अपीलाथ*/Appellant) (""यथ"/Respondent)

For Respondent: Mr.Shiva Srinivas, CIT
Section 143(2)Section 148Section 148A

Income Tax Officer, Chennai vs. Sirajudeen Samjudeen, Mylapore

In the result, appeal of the assessee is partly allowed

ITA 2655/CHNY/2025[2019-20]Status: DisposedITAT Chennai02 Jun 2026AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2655/Chny/2025 Assessment Year: 2019-20 Income Tax Officer, Sirajudeen Samjudeen, Chennai No.147, M.K.Amman Koil Street, Mylapore, Chennai-600 004. [Pan: Avaps8591B] (अपीलाथ*/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.3799/Chny/2025 Assessment Year: 2019-20 Sirajudeen Samjudeen, Income Tax Officer, No.147, M.K.Amman Koil Street, Chennai Mylapore, Chennai-600 004. [Pan: Avaps8591B] (अपीलाथ*/Appellant) (""यथ"/Respondent)

For Respondent: Mr.Shiva Srinivas, CIT
Section 143(2)Section 148Section 148A

Kempaiah Kemparaju, Bangalore vs. DCIT Circle-(1)(1), Bangalore

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

ITA 161/BANG/2026[2013-14]Status: DisposedITAT Bangalore19 May 2026AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Narayan Murthy &For Respondent: Sri N. Balusamy, D.R
Section 142(1)Section 144(1)Section 147Section 148Section 151(1)Section 250

Kempaiah Kemparaju, Bangalore vs. DCIT, Circle-6(1)(1), Bangalore

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

ITA 160/BANG/2026[2017-18]Status: DisposedITAT Bangalore19 May 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Narayan Murthy &For Respondent: Sri N. Balusamy, D.R
Section 142(1)Section 144(1)Section 147Section 148Section 151(1)Section 250

Kiram Pukhraj Jain, Mumbai vs. Income Tax Officer Ward 22(2)(1), Mumbai

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

ITA 2135/MUM/2026[2018-19]Status: DisposedITAT Mumbai14 May 2026AY 2018-19

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

Section 143(1)Section 5Section 54Section 80T

Singireddy Bal Reddy, Himachal Pradesh vs. Ward 42(3)(3), Mumbai

ITA 503/MUM/2026[2020-21]Status: DisposedITAT Mumbai11 May 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry, Jm & Shri Arun Khodpia, Am

For Appellant: Shri S.K. Gupta (Virtually Present)For Respondent: Assesseeby
Section 147Section 148Section 16Section 270ASection 270A(1)Section 80T

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

Chandrashekhar Ramrao Salunkhe, Thane vs. ITO (It), Ward 4(2)(1), Mumbai

ITITA 1781/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Mar 2026AY 2016-17
For Appellant: Shri Ambadas B. PatilFor Respondent: Shri Krishna Kumar
Section 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 69Section 80CSection 80T