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10 results for “bogus purchases”+ Section 12Aclear

Sorted by relevance

Delhi92Kolkata58Mumbai49Bangalore46Calcutta34Jaipur23Chennai21Chandigarh15Indore10Ahmedabad10Pune8Rajkot8Lucknow6Nagpur4Agra3Amritsar2Karnataka2Varanasi1Jodhpur1Ranchi1

Key Topics

Section 12A10Section 80G(5)10Section 1010Section 80I10Survey u/s 133A7Section 133A5Charitable Trust5Exemption5Section 143(2)4Disallowance

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1778/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

12A of the Income Tax Act. Their incomes are to be assessed under sections 11, 12 and 13 of the Act. Their characters/activities have been categorized as charitable by the department itself. They have been granted registration under section 80GGC of the Act for soliciting donation from the assessee, ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 18 which will

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

4
Section 801A2
Deduction2

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1900/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

12A of the Income Tax Act. Their incomes are to be assessed under sections 11, 12 and 13 of the Act. Their characters/activities have been categorized as charitable by the department itself. They have been granted registration under section 80GGC of the Act for soliciting donation from the assessee, ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 18 which will

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

12A of the Act. Therefore, once the procedure is complete as provided under sub-section (1) of section 12AA of the Act and a certificate is issued granting registration to the Trust or Institution, it is apparent that the same is a document evidencing satisfaction about: (1) genuineness of the activities of the trust or Institution, and (2) about

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

12A of the Act. Therefore, once the procedure is complete as provided under sub-section (1) of section 12AA of the Act and a certificate is issued granting registration to the Trust or Institution, it is apparent that the same is a document evidencing satisfaction about: (1) genuineness of the activities of the trust or Institution, and (2) about

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

purchased a refrigerator and kept it at the residence of its managing trustee. As the trustee was enjoying the use of the property of the trust, the ITO held that the provisions of Section 13 were attracted. The Court observed that from a bare reading of the provisions, it can be inferred that the legislative emphasis is on availability

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

purchased a refrigerator and kept it at the residence of its managing trustee. As the trustee was enjoying the use of the property of the trust, the ITO held that the provisions of Section 13 were attracted. The Court observed that from a bare reading of the provisions, it can be inferred that the legislative emphasis is on availability

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

purchased a refrigerator and kept it at the residence of its managing trustee. As the trustee was enjoying the use of the property of the trust, the ITO held that the provisions of Section 13 were attracted. The Court observed that from a bare reading of the provisions, it can be inferred that the legislative emphasis is on availability

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

purchased a refrigerator and kept it at the residence of its managing trustee. As the trustee was enjoying the use of the property of the trust, the ITO held that the provisions of Section 13 were attracted. The Court observed that from a bare reading of the provisions, it can be inferred that the legislative emphasis is on availability

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

purchased a refrigerator and kept it at the residence of its managing trustee. As the trustee was enjoying the use of the property of the trust, the ITO held that the provisions of Section 13 were attracted. The Court observed that from a bare reading of the provisions, it can be inferred that the legislative emphasis is on availability

M R PATEL AND SONS,SOUTH TOWER,AMBLI BOPAL ROAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN (VEJALPUR),NR SACHIN TOWER,ANANDNAGAR PRAHLADNAGAR ROAD,AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 523/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad08 May 2025AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)

Section 143Section 143(3)Section 147Section 148

bogus. In response, the assessee submitted a detailed reply as follows: “(a) It is submitted that Dishman Pharma & Chemicals Ltd, a listed company and as per the audited accounts, the company had incurred Expenses towards Employee benefits of Rs. 5,837.83 Lakhs, and earned Profit After Tax of Rs. 8,678.67 Lakhs, for ready reference we are enclosing herewith