Criteria for Deduction u/s 80(10) despite violation of certain deductions

Last updated: 01 December 2021

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The Karnataka High Court has clarified the criteria for allowing deductions under Section 80(10) of the Income Tax Act. The ruling indicates that even if there's a violation of certain deduction conditions, the benefit might still be granted. This judgement provides important guidance for taxpayers and tax authorities regarding the application of this specific section.

Court :
High Court Of Karnataka

Brief :
THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, ARISING OUT OF ORDER DATED 11.09.2015

Citation :
I.T.A. NO.119/2016

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF OCTOBER, 2021 PRESENT THE HON'BLE MRS. JUSTICE S. SUJAT1IA AND THE HON'BLE MR. JUSTICE RAW V. HOSMANI I.T.A. NO.119/2016
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX, CIT(A) C.R.BUILDING, ATT.AVARA MANGALURU-575 001.
2. THE ASST. COMMISISONER OF INCOME-TAX CIRCLE-2(1), C.R.BUILDING BANGALORE-560 001.
APPELLANTS
[BY SRI. E.J. SANMATHI, ADVOCATE A/W SRI. K.V.ARAVIND, ADVOCATE (PHYSICAL HEARING)]
AND:
M/s. KARAVALI HOUSING NO.9, CITY POINT, KODIALBAIL MANGALURU-575 001. PAN: AAGFIK 2974D.
(BY SRI. MALHAR RAO K., ADVOCATE (PHYSICAL HEARING))
RESPONDENT
THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, ARISING OUT OF ORDER DATED 11.09.2015 PASSED IN C.O. No.59/BANG/2014 FOR THE ASSESSMENT YEAR 2011-2012.

Please find attached the enclosed file for the full judgement.

FAQ :

The judgement concerns the criteria for allowing deductions under Section 80(10) of the Income Tax Act, 1961, even when certain conditions for these deductions are violated.

The ruling was made by the High Court of Karnataka at Bengaluru.

Yes, the judgement suggests that deductions under Section 80(10) may still be allowed despite a violation of certain conditions.

The assessment year for this case is 2011-2012.