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

Aijaz Atique Baig, Mumbai vs. ITO, Ward-23(1)(1), Mumbai

Appeal is partly allowed

ITA 799/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Oct 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 115BSection 144Section 154Section 44ASection 69A

Mohammad Iqbal, U.P vs. ITO, Ward-1(4), Gaziabad

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

ITA 253/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year : 2017-18] Mohammad Iqbal, Vs Ito, Rag & Associates, Chartered Ward-1(4), Accountants, 209, Jagdamba Ghaziabad. Tower, 13, Preet Vihar Commercial Complex, New Delhi-110092. Pan-Abzpi5476Q Appellant Respondent Appellant By Shri Vipin Kumar, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 142(1)Section 143(2)Section 144Section 69Section 69ASection 80T

Geeta Sharma, Shahjahanpur vs. ITO-1(4), Shahjahanpur

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

ITA 373/LKW/2024[2018-19]Status: DisposedITAT Lucknow30 Aug 2024AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Geeta Sharma V. Income Tax Officer 1(4) C/O M/S Neeraj Foods Trading Shahjahanpur Company Moh. Matani Shahjahanpur Tan/Pan:Beeps6201L (Appellant) (Respondent) Appellant By: Shri Jitendra Kumar Yadav, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 07 08 2024 Date Of Pronouncement: 30 08 2024 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 18.4.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee E-Filed Her Return Of Income In Itr-3 On 31.10.2018, Declaring Total Income Of Rs.5,69,770/- After Claiming Deduction Under Section 80C & 80Tta Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) At Rs.1,53,970/- Out Of Gross Total Income Shown At Rs.7,23,739/- Consisting Of Profits & Gains From Business At Rs.7,19,769/- & Income From Other Sources At Rs.3,970/-. Subsequently, The Case Was Selected For Scrutiny & The Total Income Of The Assessee Was Assessed At Rs.17,97,270/- By Making Disallowance Of Rs.2,37,412/- On Account Of Interest Paid

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 80C

Madhuri Chinthamaneni, Hyderabad vs. Asst. Commissioner of Income Tax, Circle 12(1), Hyderabad

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

ITA 338/HYD/2024[2019-20]Status: DisposedITAT Hyderabad22 Jul 2024AY 2019-20

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: : Shri Shakeer Ahamed, DR

Section 10Section 144Section 80DSection 80T

Minaxi Mahesh Pawani (Deceased) Thriugh Legal Heir Pratik Mahesh Pawani, Mumbai vs. ITO-International Taxation-Ward 3(3)(1), Mumbai

ITA 4380/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jun 2024AY 2016-17

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singhassessment Year: 2016-17 Minaxi Mahesh Pawani (Deceased) Income Tax Officer, Through Legal Heir Pratik Mahesh International Taxation, Vs. Pawani, 1406, Topaz, L.B.S. Road, Ward – 3(3)(1), Mulund (West), Mumbai – 400 080 Mumbai (Pan : Arjpp5191R) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan L. Vajani, Ca Respondent By : Smt. Mahita Nair, Sr. Dr

For Appellant: Shri Ketan L. Vajani, CAFor Respondent: Smt. Mahita Nair, Sr. DR

Section 143(3)Section 54FSection 69A

Noman Khan, Bareli, Raisen vs. ITO, Raisen

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

ITA 158/IND/2024[2017-18]Status: DisposedITAT Indore27 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninoman Khan Ito S/O Atik Khan Ward No.15, Raisen Kanya Shala Road Bareli Vs. Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Czwpk3410M Assessee By Shri Arun Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.06.2024 Date Of Pronouncement 27.06.2024

Section 144Section 69ASection 80T

Punit Popat, Kolkata vs. Itb, NFAC, Delhi

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

ITA 1359/KOL/2023[2018-19]Status: DisposedITAT Kolkata29 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1359/Kol/2023 Assessment Year : 2018-19 Punit Popat………………..….….…………............…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata- 7000069. [Pan: Aflpp3320E] Vs. Ito, Nfac, Delhi……….…….............................................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 08, 2024 Date Of Pronouncing The Order : April 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1 For That The Ld. Cit(A) Was Not Justified In Passing The Order Ex Parte Without Affording Reasonable Opportunity Of Hearing. 2. For That The Ld. Cit(A) Was Not Justified In Confirming The Action Of The Ao In Denying The Deduction Claimed By The Assessee Of Rs. 4,38,673/- On Account Of Interest Of Housing Loan U/S 24(B) Of The Act.

Section 10(32)Section 24Section 250Section 57Section 80C

Jagdish Soni, Jaipur vs. ITO, Jaipur

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

ITA 30/JPR/2024[2022-23]Status: DisposedITAT Jaipur25 Apr 2024AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vishnu Khandelwal (CA)For Respondent: Sh. Monisha Chaudhary (Addl. CIT)

Section 115BSection 143(1)Section 80CSection 80T

Prerna Ritesh Rathi, Amravati vs. ADIT, CPC, Bengaluru

Appeal is dismissed in above terms

ITA 291/NAG/2023[AY 2021-22]Status: DisposedITAT Nagpur19 Apr 2024

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(1)Section 154Section 80C

Ashok Ganeshlal Mundra, Mumbai vs. ITO 3(1)(1), Mumbai

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

ITA 3866/MUM/2023[2018-19]Status: DisposedITAT Mumbai15 Mar 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal, Ashok Ganeshlal Mundra Vs. Asst. Dir. Of I. Tax Cpc 601, A Wing, Hansa C.H.S (Jao: Ward Mum-W - Ltd. Behind Rameshwar 331(1), Ito, Ward 3(1)(1) Mandir, Jogeshwari (East) Aayakar Bhavan, M.K. Mumbai – 400 060 Road, Mumbai- 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Abbpm0548H Appellant .. Respondent Appellant By : Ajay Singh & Akshay Pawar Respondent By : Manoj Kumar Sinha Date Of Hearing 05.03.2024 Date Of Pronouncement 15.03.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 22.09.2023 For A.Y. 2018-19. The Assessee Has Raised The Following Grounds Before Us: “I. Denial Of Exemption Of Rs.47,18,400/- Claimed U/S 54Ec Of The Act, In Respect Of Investment In Capital Gains Bonds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Id. C.I.T. (Appeals) Nfac, Erred In Upholding The Order Dt 29-01-2020 Passed U/S 154 By Adit, Cpc Denying The Relief For Exemption Of Rs.47,13,400 U/S 54Ec For Investment Of Rs. 50 Lakhs In Capital Gains Rec Bonds. 2. The Id. Cit. (Appeals) Failed To Appreciate & Consider That The Exemption Was Claimed U/S 54 Ec Of The Act, However The Same Was Not Reflected In Itr-3 Of Cpa Due To Technical Snag Which Is To Be Resolved By Dit (Systems). 3. Without Prejudice The Appellate Authority Ought To Have Considered The Claim On Its Own Merits, When Details Of Investment Made In Rec Bonds Were On Record Ii. Set-Off Of Short Term Capital Loss Against Long Term Capital Gains:

For Appellant: Ajay Singh &For Respondent: Manoj Kumar Sinha

Section 115BSection 154Section 54Section 54ESection 80T

Pravakar Samanta, Naharapur vs. ITO, Ward Jajpur, Jajpur Ward, Jajput

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

ITA 355/CTK/2023[2017-18]Status: DisposedITAT Cuttack13 Mar 2024AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.355/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Pravakar Samanta, Vs Ito, Ward Jajpur At-Naharapur, Jajpur Town-755001 Pan No. :Anaps 7558 J (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/03/2024 घोषणा की तारीख/Date Of Pronouncement : 13/03/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 30.11.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1058346163(1) For The Assessment Year 2017-2018. 2. Shri Mohit Sheth, Advocate Appeared On Behalf Of The Assessee. Shri S.C.Mohanty, Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That There Are Three Additions In Dispute. First, Being An Amount Of Rs.7,85,000/- Representing Sbn Notes Deposited During The Demonetisation Period In The Current Account & Od Account Of The Assessee. Secondly, The Addition Of Rs.8,45,068/- Representing The Time Deposit Of The Assessee Treating The Same As Unexplained Investment Of The Assessee. Thirdly, The Addition Of Rs.1,52,897/- Representing The Deduction Claimed U/S.80C Under Chapter Via On The Payment Made Towards Lic Premium.

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 44ASection 80C

Syed Karimulla, Rajampet vs. Income-Tax Officer, Ward-1, Cuddapah

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

ITA 149/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Syed Karimulla, Nandalur, Vs. The Income Tax Officer, Rajampet, Ward – 1, D.No.5-98-C, C/O.Shaik Cuddapah Mastan Vali, Near Nandalur Bus Stand, Andhra Pradesh – 516510. Pan : Fddps8691Q (Appellant) (Respondent) Assessee By: Shri Abhiroop Bhargav, C.A. Revenue By: Shri B. Yadagiri, Sr.Ar Date Of Hearing: 07.03.2024 Date Of Pronouncement: 11.03.2024

For Appellant: Shri Abhiroop Bhargav, C.AFor Respondent: Shri B. Yadagiri, SR.AR

Section 115Section 139(1)Section 142(1)Section 144Section 234ASection 234BSection 69ASection 80CSection 80T

Sri. Bevahalli Gangappa Ramakrishnappa, Kolar vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Bangalore

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

ITA 732/BANG/2023[2017-18]Status: DisposedITAT Bangalore09 Jan 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Nishal B., D.R

Section 115BSection 142Section 142(1)Section 144Section 234Section 250Section 44ASection 69A

Rangarao Talasila, Mosra vs. Income Tax Officer, Ward-1, Nizamabad

In the result, appeal of the assessee is allowed

ITA 536/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri Srikanth Reddy Y., DR

Section 69ASection 80T

Sanjit Kumar Ghosh, Kolkata vs. ITO, Ward-2(2), Durgapur

In the result, both the appeals are treated as partly allowed

ITA 417/KOL/2023[2016-17]Status: DisposedITAT Kolkata10 Nov 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.416&417/Kol/2023 Assessment Years: 2015-16 & 2016-17 Sanjit Kumar Ghosh…...……….....................................……………....Appellant C/O Jain Vinod K & Associates, 41A, Ajc Bose Road, Suite No.613, 6Th Floor, Kolkata-700017. [Pan: Adhpg7981J] Vs. Ito, Ward-2(2), Durgapur.......…..........................................…..…..... Respondent Appearances By: Shri Vinod Jain, Ar, Appeared On 15.06.2023 & None Appeared On 03.11.2023 On Behalf Of The Appellant. Shri Sanjiv Kumar Paul, Addl. Cit-Dr, Appeared On 15.06.2023 & Shri B. K. Singh, Jcit – Sr. Dr, Appeared On 03.11.2023 On Behalf Of The Respondent. Date Of Concluding The Hearing : June 15, 2023 & November 03, 2023 Date Of Pronouncing The Order : November 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 26.11.2021 & 28.04.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively.

Section 250Section 80CSection 80T

Sanjit Kumar Ghosh, Kolkata vs. ITO, Ward-2(2), Durgapur

In the result, both the appeals are treated as partly allowed

ITA 416/KOL/2023[2015-16]Status: DisposedITAT Kolkata10 Nov 2023AY 2015-16

Section 250Section 80CSection 80T

Shri Mohd Manzoor, Rajouri vs. Income Tax Officer Ward -2 (3), Jammu

In the result, the appeal of the assessee bearing ITA No

ITA 166/ASR/2022[2017-18]Status: HeardITAT Amritsar21 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250oSection 28Section 44ASection 69A

Narayan Singh Nayak, Jhabua vs. The ITO 2, Ratlam

ITA 42/IND/2023[2013-14]Status: DisposedITAT Indore04 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 Shri Narayan Singh Nayak, Ito-2, बनाम/ 1, Ranu Colony, Ratlam Jhabua Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abapn9853D Assessee By Shri Santosh Deshmukh & Shri Parth Jhavar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 04.09.2023

Section 143(3)Section 144Section 147Section 263

Bhupinder Singh Julka, New Delhi vs. ACIT, Circle-Int. Tax. 2(1)(2), Delhi

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

ITA 1807/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT(DR)

Section 143(2)Section 143(3)Section 144CSection 234BSection 80T

Ajoy Kumar Ghosh, Kolkata vs. ITO, Durgapur

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

ITA 345/KOL/2023[2016-17]Status: DisposedITAT Kolkata31 Jul 2023AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.344&345/Kol/2023 Assessment Year: 2015-16 & 2016-17 Ajoy Kumar Ghosh........................................................................……Appellant C/O Jain Vinod K & Associates, 41A, Ajc Bose Road, Suite No.613, 6Th Floor, Kolkata-700017. [Pan: Adgpg6463Q] Vs. Ito, Ward-2(2), Durgapur............................……........……...…..…..Respondent Appearances By: Shri Vinod Jain, Fca, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 24, 2023 Date Of Pronouncing The Order : July 31, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 01.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Facts & Issues Involved In Both The Appeals Are Identical, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Assessee’S Appeal Ita No.344/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

Section 147Section 250Section 80CSection 80T