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

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

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

Jyoti Ahuja, Delhi vs. ITO Ward-44(1), Delhi

In the result appeal filed by the assessee is allowed

ITA 4270/DEL/2025[2022-23]Status: DisposedITAT Delhi06 Feb 2026AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 132Section 143(2)

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

Akash Jain, Bhopal vs. DCIT (Central-1), 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

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

Alkeshkumar Maganbhai Patel, Bharuch vs. Income Tax Officer (ITO), Ward 1(1) Bharuch, Bharuch

In the result, the Appeal of the Assessee is dismissed

ITA 292/SRT/2025[2017-18]Status: DisposedITAT Surat30 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Alkeshkumar Maganbhai Patel, Ito Ward 1(1), 30 Atmiya Nagar, Near Kgm Income Tax Office, Bharuch, Vidyalay Zadeshw Zadeshwar, Vs. Income-Tax Office, Hari Kunj, Bharuch-392011. Station Road, Bharuch-356069. Pan No. Bklpp 8435 L Appellant Respondent

For Appellant: None for the assesseeFor Respondent: Ms. Namita Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 69ASection 80T

Sangeeta Akkaraju Chandrasekhar, Hyderabad vs. ITO., Ward-14(1), Hyderabad

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

ITA 1076/HYD/2025[2017-18]Status: DisposedITAT Hyderabad29 Oct 2025AY 2017-18

Bench: The Tribunal. The Assessee Has Filed An Affidavit In Support Of The Condonation Petition, Wherein She Has Mentioned The Reasons For The Delay & Submitted That The Delay Occurred Due To Factors Beyond Her Control, With No Deliberate Intention To Defer The Filing Of The Appeal. On The Other Hand, The Learned Senior A.R. For The Revenue, Shri Mathivanan, S.A. Did Not Strongly Oppose The Condonation Of Delay Petition Filed By The Assessee.

Section 142(1)Section 147Section 148Section 194ASection 80CSection 80T

Akash Kapoor, Haryana vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

Appeal is partly allowed in above terms

ITA 766/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Oct 2025AY 2018-19
Section 132Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(2)Section 153ASection 69ASection 80T

Malay Addhya, Bongaon vs. ITO, Ward 49(1), Kolkata

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

ITA 1234/KOL/2025[2020-2021]Status: DisposedITAT Kolkata28 Oct 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 80T

Dipak Chhaganlal Naik L/H Amitaben Dipak Naik, Surat vs. ITO, Ward 2(3)(1), Surat

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

ITA 1118/SRT/2024[2013-14]Status: DisposedITAT Surat17 Oct 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1118/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Dipak Chhaganlal Naik Income Tax Officer Ward-2(3)(1), बनाम/ L/H Amitaben Dipak Naik Surat, Room No. 627, Aaykar Vs. 44, China Gate-2, B/Hgayatri Bhawan, Majura Gate, Surat-395 Mandir, Althan S.O, Althan, 001 Surat- 395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhn 5872 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025

Section 144Section 148Section 148ASection 2(47)Section 250Section 50CSection 80C

Income Tax Officer, Delhi vs. Mohd Rizwan, Delhi

ITA 3535/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Income Tax Officer, Delhi. (Appellant)

For Appellant: NoneFor Respondent: Shri Abhijeet Kumar, Sr. DR
Section 144Section 80C