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128 results for “disallowance”+ Section 11(4)clear

Sorted by relevance

Mumbai15,417Delhi12,727Bangalore4,493Chennai4,337Kolkata3,834Ahmedabad3,147Pune2,976Hyderabad2,039Jaipur1,806Chandigarh1,133Surat1,101Indore1,007Cochin786Raipur678Visakhapatnam661Cuttack562Karnataka544Rajkot521Amritsar472Nagpur430Lucknow365Agra222Panaji221Jodhpur204Guwahati175Ranchi161Telangana142Allahabad128SC117Patna113Dehradun104Calcutta88Jabalpur60Varanasi47Kerala44Punjab & Haryana21Rajasthan11Orissa10Himachal Pradesh7A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Andhra Pradesh1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 153A88Addition to Income58Section 143(3)51Disallowance40Section 14728Section 13227Section 153C25Section 14822Section 153D22Section 40

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

disallowed and additions/disallowances be made to be income of the assessee and why the assessee may not be assessed accordingly. In response it was submitted that its activities of the assessee authority were of a charitable nature and the first proviso to section 2(15) was not applicable in its case. 7.2 The AO was not satisfied with the reply

Showing 1–20 of 128 · Page 1 of 7

21
Deduction17
Undisclosed Income14

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

disallowed and additions/disallowances be made to be income of the assessee and why the assessee may not be assessed accordingly. In response it was submitted that its activities of the assessee authority were of a charitable nature and the first proviso to section 2(15) was not applicable in its case. 7.2 The AO was not satisfied with the reply

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

disallowed and additions/disallowances be made to be income of the assessee and why the assessee may not be assessed accordingly. In response it was submitted that its activities of the assessee authority were of a charitable nature and the first proviso to section 2(15) was not applicable in its case. 7.2 The AO was not satisfied with the reply

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR
Section 11Section 12ASection 143(1)Section 154

disallowing benefit of Section 11 to 13 under Section 154 of the Act since it is not apparent mistake from record and needs detail scrutiny which was not done hence the order under Section 154 as passed by CPC Bengaluru is highly unjustified. (iii) That in view of the matter the learned CIT (Appeal) was wrong in framing the order

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

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

ITA 136/ALLD/2015[2011-12]Status: DisposedITAT Allahabad30 Sept 2021AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

disallowance as was made by the AO, the ld. CIT(A) observed that the assessee is not eligible for deduction under the second limb of Section 36(1)(viia)(a) of the 1961 Act which concerns itself with deduction computed @10% of aggregate average advances made by Rural Branches of assessee, keeping in view amended provisions of Section

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

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

ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

disallowance as was made by the AO, the ld. CIT(A) observed that the assessee is not eligible for deduction under the second limb of Section 36(1)(viia)(a) of the 1961 Act which concerns itself with deduction computed @10% of aggregate average advances made by Rural Branches of assessee, keeping in view amended provisions of Section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter