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

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 344/KOL/2023[2015-16]Status: DisposedITAT Kolkata31 Jul 2023AY 2015-16

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

Machindra Baburao Chavan, Mumbai vs. ITO 34(2)(1), Mumbai

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

ITA 2816/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Jun 2023AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Machindra Baburao Chavan Ito-34(2)(1) Flat No. A/403, 4Th Floor, Mumbai Evershine Cosmic Building, Vs. Orhiwara, Jogeshwari (W), Mumbai-400 102

For Appellant: Shri D. B. ShahFor Respondent: Ms. Mahita Nair

Section 143(3)Section 250Section 54Section 56(2)(vii)Section 80T

Late Sh. Shekhar Dhariwal Through L/H Smt. Nikita Dhariwal, Dhariwal Bhawan, Shastri Market, Kota vs. ITO, Ward-2(2), Kota

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

ITA 51/JPR/2023[2014-15]Status: DisposedITAT Jaipur02 Jun 2023AY 2014-15

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl.CIT

Section 147Section 148

Tapan Roy Security Agency, New Delhi vs. ITO, Ward-69 (1), New Delhi

The appeal of the appellant is dismissed

ITA 2464/DEL/2022[2020-21]Status: DisposedITAT Delhi11 Jan 2023AY 2020-21

Bench: Shri Kul Bharat

Section 143(1)Section 36(1)(ii)Section 80Section 80T

Suresh Bachubhai Shah, Mumbai vs. DCIT CPC, Bengaluru

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

ITA 2361/MUM/2021[2017-18]Status: DisposedITAT Mumbai06 Jul 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalesuresh Bachubhai Shah Vs. Dcit(Cpc) 102, Emp-41, Evershine Bengaluru Thakur Village Kandivali (East) Mumabi-400 101 Pan/Gir No. : Atkps5161K Appellant .. Respondent Appellant By : Shri. Dharmesh Shah Andshri.Dhaval Shah.Ar Respondent By : Shri. Hoshang. B. Irani. Dr

For Appellant: Shri. Dharmesh Shah andShri.Dhaval Shah.ARFor Respondent: Shri. Hoshang. B. Irani. DR

Section 143(1)Section 154Section 192Section 80T

Ashish Dwivedi, Allahabad vs. ITO Range-1(1), Allahabad

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

ITA 158/ALLD/2019[2013-14]Status: DisposedITAT Allahabad07 Apr 2021AY 2013-14

Bench: Shri Vijay Pal Rao

Section 44ASection 69Section 80T

Anjula Goel, Parwanoo vs. DCIT, CC-II, Chandigarh

In the result, both the above appeals of the assessee are partly allowed

ITA 1174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh12 Mar 2021AY 2015-16

For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.C.Chandrakanta, CIT DR

Section 132(1)Section 132(4)Section 153ASection 153A(1)(b)Section 24Section 245D(4)Section 250(6)Section 68Section 80CSection 80T

Ayshabi Abdul Majid Shaikh, Mumbai vs. ITO 26(1)(4), Mumbai

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

ITA 988/MUM/2019[2015-16]Status: DisposedITAT Mumbai13 Oct 2020AY 2015-16

Bench: Shri Saktijit Deyayshabi Abdul Majid Shaikh, Ito-26(1)(4), 301A, Farzana Apartments, Room No. 707, C-11, New Mill Road, Kurla (West), 7Th Floor, Pratyakshakar Mumbai-400070 Bhavan, Bkc, Bandra (E), Vs. Pan: Bmlps1271D Mumbai-400051. Appellant Respondent : None Appellant By Revenue By : Shri Udaya Bhaskar Jakke (Dr) Date Of Hearing : 06.10.2020 Date Of Pronouncement : 13.10.2020 Order Under Section 254(1)Of Income Tax Act

For Respondent: None

Section 254(1)Section 56(2)(vii)Section 80T

Manjit Singh Malhi, Delhi vs. A.C.I.T., Circle-2, Asansol

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

ITA 2070/KOL/2019[2015-16]Status: DisposedITAT Kolkata03 Jul 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2015-16

Section 142(1)Section 194ASection 194CSection 44ASection 80T

Shri Harshadbhai Vallabhbhai Patel, Valsad vs. Income Tax Officer Ward-2, Valsad

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

ITA 356/SRT/2019[2010-11]Status: DisposedITAT Surat10 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.194/Srt/2017 & 356/Srt/2019 िनधा"रणवष"/Assessment Year:2009-10 & 2010-11 Shri Harshadbhai Vallabhai V. Income Tax Officer, Patel , Ward- 3, Valsad At & Post Tighra, Nava Falia, Via- Dungari Valsad 393 375 Pan: [Afspp 8443 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh M. Upadhyay, Itp िनधा"रतीक"ओरसे /Assessee By Mrs. Anupama Singla, Sr.D.R. राज"वक"ओरसे /Revenue By 09.12.2019 सुनवाईक"तारीख/ Date Of Hearing 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Two Appeal By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)- Valsad [In Short “The Cit(A)”] Dated 06.09.2017 & 20.05.2019 Pertaining To Assessment Year 2009-10 & 2010-11 Respectively, Which In Turn Has Arisen From The Separate Assessment Orders Passed Under Section 143 (3) Read With Section 147 Of Income Tax Act, 1961 (In Short ‘The Act’) By The Income Tax Officer, Ward- -3, Valsad (In Short “The Ao”).

Section 143Section 147Section 148

Shri Harshadbhai Vallabhbhai Patel, Valsad vs. Income Tax Officer Ward-3, Valsad

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

ITA 194/SRT/2017[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

Section 143Section 147Section 148

Naresh Kumar, Noida vs. ITO, Ward- 2(3), Noida

In the result, ITA.No.6102/Del

ITA 6103/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Sandeep Jain, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 80T

Naresh Kumar, Noida vs. ITO, Ward- 2(3), Noida

In the result, ITA.No.6102/Del

ITA 6102/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Sandeep Jain, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 80T

M/S. Manoj Kumar Das, Mayurbhanj vs. ITO, Ward-1, Baripada

In the result, appeal is partly allowed

ITA 148/CTK/2019[2013-14]Status: DisposedITAT Cuttack25 Jul 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri L. P. Sahuassessment Year: 2013-14

For Appellant: Shri B.R.Panda, ARFor Respondent: Shri Subhendu Dutta, DR

Section 133(6)Section 80T

Sh. Suraj Prakash, Amrtitsar vs. Income Tax Officer, Ward - 5(5), Amritsar

In the result, the assessee’s appeal is partly allowed

ITA 638/ASR/2017[2014-15]Status: DisposedITAT Amritsar30 Apr 2019AY 2014-15

Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 2(24)(vi)

Sri. Mathai Eapen Vettath, Kottayam vs. The ITO, Non-Corporate, WD-1(3), Kochi

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

ITA 422/COCH/2018[2014-15]Status: DisposedITAT Cochin25 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 133(6)Section 68

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.

Durjaya Kumar Nath, Dhenkanal vs. ITO, Ward-4(1), Bhubaneswar

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

ITA 126/CTK/2018[2014-15]Status: DisposedITAT Cuttack08 May 2018AY 2014-15

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 143(2)Section 143(3)Section 40Section 8O