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7 results for “disallowance”+ Section 234Cclear

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Key Topics

Section 234A13Section 1012Section 138Section 153C7Disallowance7Addition to Income7Section 139(1)5Section 143(1)5Section 143(3)4Section 13(2)

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

234C is based on returned income only.” 3. Brief fact of the case is that the grievance of the assessee is that for disallowance of payment of PF and ESI of employees share which were paid before the due date of filing of return of income u/s 139(1). The total amount was deducted Rs.7,91,417/-. Previously, the issue

4
Exemption4

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 555/ASR/2011[2005-06]Status: DisposedITAT Amritsar13 Jun 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowing the interest. 6. That the authorities below did not appreciate that the Institution is not a taxable unit because the only purpose of the Institution is imparting Sher-e- Kashmir College of Educational v. ITO education and its income is totally exempt from Income-Tax and as such there was no justification in assessing the income. 7. Again

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 557/ASR/2011[2007-08]Status: DisposedITAT Amritsar13 Jun 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowing the interest. 6. That the authorities below did not appreciate that the Institution is not a taxable unit because the only purpose of the Institution is imparting Sher-e- Kashmir College of Educational v. ITO education and its income is totally exempt from Income-Tax and as such there was no justification in assessing the income. 7. Again

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 558/ASR/2011[2008-09]Status: DisposedITAT Amritsar13 Jun 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowing the interest. 6. That the authorities below did not appreciate that the Institution is not a taxable unit because the only purpose of the Institution is imparting Sher-e- Kashmir College of Educational v. ITO education and its income is totally exempt from Income-Tax and as such there was no justification in assessing the income. 7. Again

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 556/ASR/2011[2006-07]Status: DisposedITAT Amritsar13 Jun 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowing the interest. 6. That the authorities below did not appreciate that the Institution is not a taxable unit because the only purpose of the Institution is imparting Sher-e- Kashmir College of Educational v. ITO education and its income is totally exempt from Income-Tax and as such there was no justification in assessing the income. 7. Again

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

In the result, the appeal of the assessee bearing ITA No

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

disallow employer’s contributions to provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, by invoking the provisions of section 43B of the Act, if it has been paid after the ‘due dates’, as per the relevant Acts. I.T.A. No.40/Asr/2023 10 Assessment Year: 2018-19 2. The matter has been examined

EMM. KAY ELECTRICALS,,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

ITA 208/ASR/2019[2011-12]Status: DisposedITAT Amritsar08 Jan 2026AY 2011-12

Bench: Shri Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sandeep Vijh, CA
Section 132(1)Section 143(3)Section 153CSection 234ASection 250(6)Section 69A

disallowance sustained , in any case could not have been made in the order u/s 153C read with section 143(3). 4. The Ld CIT(A) has erred in sustaining the levy of interest u/s 234A,234B and 234C