This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 80P : Co-operative societies-Marketing of sugarcane produced by its members-Commission from sugar mills on supply of sugarcane by its members-Derived from-Business receipt-Eligible for deduction. [S. 56, 80P(2)]
ITO v. Cooperative Cane Development Union Ltd. (2025) 212 ITD 558 (Lucknow) (Trib.)
S. 80P : Co-operative societies-Return was not filed within due date-PCIT condoned the delay-issue was to be remitted to Assessing Officer.[S.80AC, 119, 139(1)]
Angamaly Service Co-operative Bank Ltd. v. ITO (2025) 212 ITD 288 (Cochin) (Trib.)
S. 80G : Donation-Wrongly applied for provisional registration under new regime-Matter remanded to the Commissioner (E) for de novo adjudication. [S.80G(5),Form No.10AB]
Sheth Vijilal Laxmidas Tribvondas Kesar Bai Jijilal Poona Convalcent Home. v. CIT (2025) 212 ITD 205 (Mum) (Trib.)
S. 80G : Donation-Provisionally approved-Inadvertent and clerical error-Matter remanded to Commissioner (E) to grant an opportunity to assessee to file revised application under clause (iii) of first proviso to section 80G(5). [S.80G(5)]
Subharma Charitable Trust. v. CIT (E) (2025) 212 ITD 44 (Mum) (Trib.)
S. 80G : Donation-Failure to file reply to discrepancies-Matter is remanded back Commissioner (Exemption) to grant one more opportunity of hearing. [S.11, 12A, 80G(5), Form No. 10AB]
Dr. Vikhe Patil Foundation. v. CIT (E) (2025) 212 ITD 57 (Pune) (Trib.)
S. 80G : Donation-Failure to furnish documents-Opportunity to be given. [S. 254(1), Form No 10AB]
Sultankhan Educational Trust v. CIT (2025) 212 ITD 376 (Pune)(Trib.)
S. 80G : Donation-Receipt of school bus fees, tuition fees and exam fees-Registration was granted-Approval under section 80G cannot be denied. [S. 2(15),11, 12, 12A, 13]
Anugraha Education Trust. v. CIT (2025) 212 ITD 520 (Bang) (Trib.)
S. 80G : Donation-Issue linked with registration u/s 12A-Matter remanded.[S.12A]
Nanchahal Family Memorial Trust v. CIT (E) (2025) 212 ITD 372 (Delhi)(Trib.)
S. 80G : Donation-Rejection of application-Non-service of notice-Matter remanded [S. 80G(5), 282]
Sharan Foundation v. CIT (2025) 212 ITD 463 (Amritsar)(Trib.)
S. 80G : Donation-Deduction of 50% of CSR expenses-Receipts produced-Claim allowed [S. 37(1)]
DCIT v. Gabriel India Ltd. (2025) 212 ITD 468 (Mum)(Trib.)