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101 results for “disallowance”+ Section 11clear

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Key Topics

Section 143(3)83 Addition to Income76 Section 12A60 Section 1159 Section 143(1)44 Disallowance40 Section 15436 Section 14733 Natural Justice32 Section 153D

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 223/AGR/2024[2009-10]Status: DisposedITAT Agra16 Apr 2025AY 2009-10

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

Showing 1–20 of 101 · Page 1 of 6

30

The appeals of the assessee stand allowed in above terms

ITA 219/AGR/2024[2005-06]Status: DisposedITAT Agra16 Apr 2025AY 2005-06

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 221/AGR/2024[2007-08]Status: DisposedITAT Agra16 Apr 2025AY 2007-08

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 222/AGR/2024[2008-09]Status: DisposedITAT Agra16 Apr 2025AY 2008-09

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 220/AGR/2024[2006-07]Status: DisposedITAT Agra16 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled column -3 row 3 as zero instead of Rs.14,84,424/-. He brought

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 273/AGR/2024[2015-16]Status: DisposedITAT Agra03 Feb 2025AY 2015-16

For Appellant: NoneFor Respondent: \nShri Sukesh Kumar Jain, CIT DR

Section 133(6)Section 143(3)

section 40A(3) of the Act. The same has been rightly deleted by the Id\nCITA.\n20. With regard to labour welfare expenses disallowance of Rs 11

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 274/AGR/2024[2018-19]Status: DisposedITAT Agra03 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 133(6)Section 143(3)

disallowance of Rs 11,000/- ; Rs 11,850/- , the same was paid to several employees towards school fees and tea expenses and there is no violation of provisions of section

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11

Bench: SHRI RAMIT KOCHAR (Accountant Member)

For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250

11, 12 by ignoring part of section 12A(2) of the Act, in respect of disallowing exemption u/s. 11 of Rs.583240

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

ITA 40/AGR/2024[2018-19]Status: DisposedITAT Agra13 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

Section 11Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)

disallowed the assessee’s claim of section 11 exemption; in the course of section 143(1) processing dated 20.03.2020 as upheld

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

disallow such claim for deduction. Similarly, vide Finance Act, 2008, w.e.f. 1.4.2008 sub- Section (6) has been inserted in Section 195 which requires the payer to furnish information relating to payment of any sum in such form and manner as may be prescribed by the Board. This provision is brought into force only from 1.4.2008. It will not apply

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance Petroproducts Ltd reported in 322 ITR 158 (SC). Though this decision was rendered in the context of penalty under section 271(1)(c ) of the Act, the same analogy could be drawn for the penalty

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance Petroproducts Ltd reported in 322 ITR 158 (SC). Though this decision was rendered in the context of penalty under section 271(1)(c ) of the Act, the same analogy could be drawn for the penalty

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance Petroproducts Ltd reported in 322 ITR 158 (SC). Though this decision was rendered in the context of penalty under section 271(1)(c ) of the Act, the same analogy could be drawn for the penalty

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

ITA 202/AGR/2024[2014-15]Status: DisposedITAT Agra24 Apr 2025AY 2014-15

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 250(6)Section 40

section 40A(ia) of the 'Act' and your honour, therefore, may kindly delete the same.” 10. Learned DR, however, reiterated that in absence of any details submitted by the assessee as noted by the revenue authorities, the disallowance needs to be confirmed. 7 | P a g e 11

SAINT MARKS SCHOOL SIKSHA SAMITI,AGRA vs. JAO (EXEMPTIONS), AGRA

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

ITA 399/AGR/2025[2023-24]Status: DisposedITAT Agra26 Nov 2025AY 2023-24

Bench: Shri M. Balaganesh(Through Virtual Hearing) Saint Marks School Siksha Samiti, Vs. Jurisdictional Assessing 41, Saint Peters Colony, Ghatia, Officer-Exemption Hariparvat, Agra Ward, Agra (Appellant) (Respondent) Pan: Aaeas7764A

For Appellant: Shri Mahesh Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 11Section 11(2)Section 12ASection 143(1)Section 154

11 of the Act. It is pertinent to note that the accounts of the assessee society Saint Marks School Siksha Samiti are duly audited as per requirement of law and the audit report in Form No. 10BB (which is newly introduced for the year) was duly filed in time. Against the point number 27 of Form 10BB for reporting various

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 367/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR

Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 364/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR

Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 365/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR

Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 368/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR

Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that