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6 results for “disallowance”+ Section 13Aclear

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Key Topics

Section 80G10Deduction6Section 13A5Addition to Income5Section 143(3)3Section 69A3Exemption3Section 69C2Section 1472Section 132

RHV ENTERPRISE PRIVATE LIMITED,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

ITA 1441/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 132Section 13ASection 147Section 148Section 29CSection 69CSection 80G

13A. Further, statements of certain key persons associated with SVPP, namely Shri Kalpesh Dashrath Parekh and Shri Jigar Kothiya, showed that the party was engaged in the racket of providing accommodation entries by way of bogus donations. The modus operandi involved routing the donation amounts through shell entities under the garb of political or social expenditure, with funds eventually returning

2
Section 1482
Disallowance2

RHV ENTERPRISE PRIVATE LIMITED,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

ITA 1440/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 132Section 13ASection 147Section 148Section 29CSection 69CSection 80G

13A. Further, statements of certain key persons associated with SVPP, namely Shri Kalpesh Dashrath Parekh and Shri Jigar Kothiya, showed that the party was engaged in the racket of providing accommodation entries by way of bogus donations. The modus operandi involved routing the donation amounts through shell entities under the garb of political or social expenditure, with funds eventually returning

SHRI NEERAV SHAILESH PAREKH,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

disallowance of HRA under Section 10(13A) of the Act, the Ld. AR submitted that the assessee resides in the house

MITULKUMAR AJITKUMAR DESAI,PANCHMAHAL vs. THE DY.CIT, CIRCLE-4(1), VADODARA

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

ITA 749/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 143(3)Section 69ASection 80C

disallowance of House Rent Allowance (HRA) and Conveyance Allowance. The Ld. AR explained that the Assessing Officer made addition of Rs.2,10,569/- in the assessment order on account of various deductions claimed under Chapter VI-A of the Act. The Ld. CIT(A), after examining the facts of the case, had already allowed substantial relief to the assessee. Therefore

SHAH RAKESH BHIKHABHAI (HUF),AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the assessee stands dismissed

ITA 415/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2018-19

Bench: Shri T.R Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri A P Singh, CIT. DR
Section 142(1)Section 143(3)Section 80G

disallowed and added to the total income." From the above notice of the assessing officer, issued under section 142 (1) of the Act, it is vivid that assessing officer had conducted enquiry only in respect of deduction under section 80D of the Act amounting to Rs.25,000/-, We note that assessee had paid donations

SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL AOP,ANAND vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 1017/AHD/2023[2020-2021]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2020-2021

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133(6)Section 13ASection 143Section 80G

section 143[3] of the Income Tax Act, 1961 [hereafter referred as the Act] relating to the Assessment year 2021-21. I.T.A No. 1017/Ahd/2023 A.Y. 2020-21 Page No 2 Saurabh Pravinbhai Patel And Brijesh Pravinbhai Patel AOP vs. Assessment Unit, ITD 2. Brief facts of the case is that the assessee is an Association of Person (AOP) engaged