Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

12 results for “disallowance”+ Section 80Cclear

Sorted by relevance

Delhi61 Jaipur53 Mumbai51 Hyderabad24 Bangalore20 Lucknow15 Chandigarh14 Kolkata14 Pune13 Cochin13 Chennai12 Ahmedabad12 Raipur8 Indore7 Amritsar7 Surat6 Patna5 Nagpur5 Agra4 Cuttack4 Visakhapatnam3 Jodhpur3 Rajkot1 Ranchi1 Panaji1 Varanasi1 Allahabad1

Key Topics

Section 80C14 Section 80I14 Deduction12 Section 139(1)10 Section 143(3)8 Disallowance8 Section 1476 Addition to Income6 Section 36(1)(va)5 Section 143(1)

IMRAN YUNUSBHAI MALWAT,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

ITA 2025/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

For Appellant: Shri Soheb Luhari, ARFor Respondent: Shri Veerbadram Vislavath, Sr. DR

Section 132Section 132(4)Section 80CSection 80G

Disallowance of deduction claimed under Section 80GGC (donation to Rashtriya Samajwadi Party) and Section 80C of the Income-tax Act, 1961. Asst

RAMANLAL JIVRAJBHAI PATEL,THANE vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

5

In the result, the appeal filed by the Assessee is partly allowed

ITA 515/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2016-17 Ramanlal Jivrajbhai Patel The Ito B-2003, Shreeji Heights Vs Ward-1 (Palm Beach Road, Navi Mumbai – Himatnagar Thane, Nerul Node –Iii So) Sector 46A, Plot No.1, 1A, 1B, 1C Thane 400 706 Maharashtra Pan: Abcpp 1551 G .. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri B.K. Patel, Ca Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 06/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 11/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Dated 20/02/2024 Passed By The Ld.Commissioner Of Income Tax (Appeals)- Nfac, Delhi [Hereinafter Referred To As 'The Ld. Cit(A)'] In The Matter Of Assessment Order Passed By The Assessing Officer [Hereinafter Referred To As 'The Ao’] Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act') For The Assessment Year (Ay) 2016-17. Facts Of The Case: Ramanlal Jivrajbhai Patel Vs. Ito Asst. Year : 2016-17

For Appellant: Shri B.K. Patel, CAFor Respondent: Shri Ketan Gajjar, Sr.DR

Section 143(2)Section 143(3)Section 28Section 37(1)Section 80C

disallowance should not be of Rs. 2,70,507/-. 9. As per clause (b) of sub-section (4) of Section 80C

RUPINDER SINGH DUGGAL,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 1921/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2017-18

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

Section 147Section 148Section 148ASection 149Section 151Section 192Section 54Section 80C

disallowance of deduction under section 80C of the Act amounting to Rs.1,00,000/-, though such issue was not the subject

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

Section 80C & 80D was also disallowed by the Assessing Officer. The assessment was completed under Section 143(3) of the Act on 16.12.2019, at a total

SH. RAJESH NARENDRABHAI PATEL,VADODARA vs. INCOME TAX OFFICER, WARD 1(2)(2), VADODARA, VADODARA

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

ITA 1592/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad09 Oct 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Shri Rajesh Narendrabhai Patel Ito, Ward-1(2)(2) Baroda Bolt & Engineering Works Vadodara. Opp: Lalbaug Atitigruh Pratapnagar Vadodara Pan : Acqpp 6089 C (Applicant) (Responent) Assessee By : None : Shri B.P. Srivastava, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: None

Section 143(3)Section 147Section 148Section 50C(2)Section 54Section 80C

80C 30,000/- Total Income Assessed 78,75,310/- 2.8 Penalty proceedings under sections 271F and 271(1)(c) were separately initiated, and interest under sections 234A and 234B was charged. 2.9 Being aggrieved, the assessee carried the matter in appeal before the CIT(A). Before the CIT(A), the assessee reiterated that while he accepted the working of capital

M S HOSTEL,NEW SAMA SAVLI ROAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3), VADODARA, AAYAKAR BHAVAN, VADODARA

In the result, appeal preferred by the assessee is allowed

ITA 614/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad21 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 143(3)Section 40A(2)(b)

disallowance of expenses under Section 40 of the Act since both the Section 37 & 40A of the Act are attracted if the expenditure is not found to have been incurred exclusively for the business purpose and is excess as compare to the fair market value is found to be acceptable. Moreso, the appellant firm also deducted tax on the said

MAHESHKUMAR RAJKARANBHAI SHAH,DEESA vs. THE ITO, WARD-1, PALANPUR

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

ITA 1167/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2014-15

Section 115BSection 144BSection 147Section 69Section 80CSection 80D

disallowance of deduction claimed under Chapter VI A i.e. Section 80C of Rs.1,00,000/- and Section 80D of Rs.5

ADANI ELECTRICITY MUMBAI LIMITED,AHMEDABAD vs. THE AO, CPC, BANGLORE (JURISDICTIONAL AO : THE DY.CIT, CIRCLE-1(1)(1)), AHMEDABAD

In the result the appeal filed by the assessee is hereby allowed

ITA 543/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2019-20

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, Sr. DRFor Respondent: Shri Rignesh Das, Sr. DR

Section 115JSection 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

disallowances for late payments of employee contributions, a matter that has created considerable debate. Significantly, Ld. CIT(Appeals) observed that amendments introduced in the Finance Bill of 2021 provided clarity on this issue through the insertion of Explanations to Sections 43B and 36(1)(va) of the Act. Explanation 5 to Section 43B clarifies that its provisions do not apply

ADANI HAZIRA PORT PVT. LTD. (FORMERLY KNOWN AS ADANI HAZIRA PORT PRIVATE LTD.),AHMEDABAD vs. THE AO, CPC, BANGLORE PRESENT JURIDICTION THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is hereby allowed

ITA 25/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2019-20

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

Section 115JSection 139(1)Section 143(1)Section 36(1)(va)Section 80C

80C and Section 80CCD. There is a deduction of up to Rs. 1.5 lakhs to be claimed for NPS for your contribution as well as for the contribution of the employer.” 3.1. The assessee further pleaded similar disallowance

ADANI POWER LTD.,AHMEDABAD vs. THE DCIT, CPC BANGALORE PRESENT JURISDICTION THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is hereby allowed

ITA 2/AHD/2024[2019-20]Status: HeardITAT Ahmedabad16 Oct 2024AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR

Section 154Section 250Section 36(1)(va)Section 80C

80C and 80CCD of the Income Tax Act. The Counsel for the assessee submitted before us that contributions to the NPS can occur in two ways: individuals may contribute directly, availing deductions under sections 80CCD(1) and 80CCD(1B), or through their employer, which allows for deductions under section 80CCD(2). In the assessee's scenario, employees contribute through

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 781/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R

Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

80C was denied on the ground that the Return of Income was not filed u/s. 139(1) of the Act and demanded a tax of Rs. 20,21,650/-. Aggrieved against the intimation, the assessee filed a rectification petition, the jurisdictional Assessing Officer 3 I.T.A Nos. 781 & 782/Ahd/2024 A.Y. 2014-15 & 2015-16 Page No. Bennet Pharmaceutical

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 782/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R

Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

80C was denied on the ground that the Return of Income was not filed u/s. 139(1) of the Act and demanded a tax of Rs. 20,21,650/-. Aggrieved against the intimation, the assessee filed a rectification petition, the jurisdictional Assessing Officer 3 I.T.A Nos. 781 & 782/Ahd/2024 A.Y. 2014-15 & 2015-16 Page No. Bennet Pharmaceutical