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

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

How many judgments are there on Section 80TTA?

BharatTax indexes 118 ITAT, High Court and Supreme Court judgments that turn on Section 80TTA of the Income Tax Act, 1961.

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

citing judgments

Judgments on Section 80TTA

Suhas Jagannath Kanase, Pune vs. Income Tax Officer, Ward 1(1), Pune

In the result, appeal of the assessee is allowed

ITA 1638/PUN/2025[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pritesh Raka &For Respondent: Shri Harshit Bari

Section 143(2)Section 192ASection 270A

Virender Malik, Sagore vs. Income Tax Officer, Ward 11(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 1810/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

Virender Malik, Sagar vs. Income Tax Officer, Ward 11(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 1809/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

Ramjibhai Majethia, Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

ITA 338/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2016-17 Ramjibhai Majethia Vs. Ito, Ward-3(2)(1) 184, Hanuman Was Ahmedabad. Vilage Hirapur, Sanand Ahmedabad 382 2110 India. Pan : Bxopm 9746 D (Applicant) (Responent) : None Assessee By Revenue By : Shri Yogeesh Mishra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 15/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2025 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Yogeesh Mishra, Sr.DR

Section 147Section 250

Nararshabh Sharma, Pune vs. Assessing Officer, Ward 7(3), Pune, Aayakar Sadan Pune

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

ITA 1530/PUN/2025[2022-23]Status: DisposedITAT Pune09 Sept 2025AY 2022-23

Bench: Dr. Manish Borad

For Appellant: Shri Rajkumar Doshi, CAFor Respondent: Shri Deepak Kumar Kedia-JCIT

Section 139Section 139(1)Section 139(9)Section 140BSection 143(1)(a)Section 154Section 250Section 80T

Vineet Bajoria, Kolkata vs. ITO, Ward 45(4), Kolkata

In the result, both the appeals are allowed

ITA 231/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR

Section 24Section 80CSection 80DSection 80T

Vineet Bajoria, Kolkata vs. ITO, Ward 45(4), Kolkata

In the result, both the appeals are allowed

ITA 230/KOL/2025[2013-14]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-14

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR

Section 24Section 80CSection 80DSection 80T

Vineet Bajoria, Kolkata vs. ITO, Ward 45(4), Kolkata

In the result, both the appeals are allowed

ITA 229/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR

Section 24Section 80CSection 80DSection 80T

Vineet Bajoria, Kolkata vs. ITO, Ward 45(4), Kolkata

In the result, both the appeals are allowed

ITA 228/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR

Section 24Section 80CSection 80DSection 80T

Aditi Gupta, Ludhiana vs. Income Tax Officer, Ward VII(1), Ludhiana

In the result, Assessee’s appeal is allowed for Statistical Purposes

ITA 195/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh03 Sept 2025AY 2023-24

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 195/Chd/2025 "नधा"रण वष" / Assessment Year : 2023-24 Aditi Gupta, Ito, 144,Greeen Park, बनाम Ward Vii(1), Civil Lines, Ludhiana Vs. Ludhiana "थायी लेखा सं./Pan No: Bcjpg0439B अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Satish Gupta, Advocate, राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.09.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 10.01.2025 Of Addl./Jcit(A)-7, Kochi For A.Y. 2023-24. 2. Grounds Of Appeal Are As Under: -

For Appellant: Sh. Satish Gupta, AdvocateFor Respondent: Sh. Vivek Varadhan, Addl. CIT, Sr.DR

Section 115BSection 115JSection 139(1)Section 143(1)Section 80C

Vinod Kumar Gupta, Jaipur vs. ITO Ward 1(2), Jaipur

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

ITA 726/JPR/2025[2021-22]Status: DisposedITAT Jaipur28 Aug 2025AY 2021-22

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 154Section 234ASection 80T

Ankit Chauhan, Delhi vs. The Income Tax Officer, Ward 36(1), Delhi

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

ITA 1018/DEL/2025[2017-2018]Status: DisposedITAT Delhi20 Aug 2025AY 2017-2018

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

Section 143(2)Section 143(3)Section 271BSection 273BSection 44ASection 80

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward-1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 166/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs

Section 147Section 249Section 249(4)(b)Section 250

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh

In the result, all the three appeals filed by the assessees are allowed for

ITA 161/ASR/2025[2018-19]Status: DisposedITAT Amritsar18 Aug 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs

Section 147Section 249Section 249(4)(b)Section 250

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 158/ASR/2025[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs

Section 147Section 249Section 249(4)(b)Section 250

Reena, Patiala vs. ITO Ward 1 Patiala, Patiala

The appeal stand allowed for statistical purposes

ITA 272/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh18 Aug 2025AY 2017-18

Bench: us.3. The Ld. AR has placed on record cash flow of the assessee as under: - | No. | Nature of Source of Cash | Amount Received | |:----|:--------------------------------------------|:----------------| | 1. | Cash received on sale of properties during FY 2015-16 | Rs.14.25 Lacs | | 2. | Cash received on sale of properties during FY 2016-17 | Rs.7.43 Lacs | | 3. | Re-deposit of cash withdrawn | Rs.3.00 Lacs | | 4. | Business Receipts in cash | Rs.9.63 Lacs | | | Total | Rs.34.31

For Appellant: Shri Rajiv Saldi (CA) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR

Section 144Section 80T

Shankarbhai Virabhai Patel, Dahod vs. ITO Ward-1, Dahod

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

ITA 2219/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Parag Jain, A.RFor Respondent: Shri Rignesh Das, CIT-D.R

Section 147Section 194CSection 44ASection 69ASection 80T

Shankarbhai Virabhai Patel, Dahod vs. ITO Ward-1, Dahod

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

ITA 2218/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Parag Jain, A.RFor Respondent: Shri Rignesh Das, CIT-D.R

Section 147Section 194CSection 44ASection 69ASection 80T

Gajendra Nath Srivastav Through L/H Vipin Devi Srivastav, Ajmer vs. Income Tax Officer, Ajmer

In the result, the appeal of the assessee is allowed

ITA 564/JPR/2025[2015-2016]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-2016

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 144Section 144BSection 147Section 153(3)Section 251Section 69ASection 80C

Vikash Bafna, Kolkata vs. I.T.O., Ward - 30(4), Kolkata

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

ITA 1192/KOL/2024[2017-2018]Status: DisposedITAT Kolkata23 Jul 2025AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.1192/Kol/2024 (नििाारण वर्ा / Assessment Year :2017-18) Vikash Bafna Vs Ito, Ward 30(4), 26/6, Hindustan Park Gariahat Aaykar Bhavan, Dakshin, 2, Kolkata-700029 Gariahat Road, Kolkata-700031 Pan No. : Ahcpb 7851 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Amit Agarwal, Ar राजस्व की ओर से /Revenue By : Shri Shankar Naskar, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23/07/2025 घोषणा की तारीख/Date Of Pronouncement : 23/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit (A), Nfac, Delhi For The Assessment Year 2017-18. 2. Shri Amit Agarwal, Ld Ar Appeared On Behalf Of The Assessee. Shri Shankar Naskar, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Ao Has Treated The Cash Deposit In Assessee'S Bank Account To An Extent Of Rs.12,79,500/- As Unexplained Cash Deposit In The Hands Of The Assessee. It Was The Submission That These Were Amounts Received By The Assessee On Account Of Its Agreement With The Smart Shop Travel & Beyond Operated By One Hermes. It Was Submitted That The Agreement With Hermes Was On 12.06.2014 & The Assessee Had Also Been Disclosing The Income Therefrom. It Was The Submission That The Assessee Has Transferred The Funds To Hermes Also Which Has Not Been Considered By The Ao. It Was The Submission That Admittedly The Assessee Has Not Reconciled The Bank

For Appellant: Shri Amit Agarwal, ARFor Respondent: Shri Shankar Naskar, Sr. DR