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6 results for “section 68”+ Section 12Aclear

Sorted by relevance

Delhi259 Mumbai200 Bangalore154 Ahmedabad87 Jaipur85 Kolkata68 Hyderabad49 Lucknow43 Pune38 Chennai36 Chandigarh36 Calcutta34 Indore21 Karnataka19 Rajkot17 Visakhapatnam15 Raipur14 Nagpur10 Cochin9 Agra8 Surat8 Amritsar6 Allahabad6 SC6 Varanasi5 Telangana4 Patna4 Guwahati3 Cuttack3 Jabalpur2 Jodhpur1

Key Topics

Section 12A13 Section 116 Section 143(1)6 Addition to Income6 Section 684 Exemption4 Section 142(1)3 Section 2503 Section 103 Section 139

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 68

68 of the Act. The appellant, then, has referred to the definition of 'Books of accounts' as provided in section 2(12A

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

2

In the result, the appeal of the assesse is allowed for statistical

ITA 93/ASR/2023[2012-13]Status: DisposedITAT Amritsar10 Jul 2023AY 2012-13

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Pardeep Kumar, Sr. DR

Section 131Section 139Section 142(1)Section 144Section 250Section 68

12A) and section 44AA - Held, yes - Whether further, credit in bank account simply or any other raw information available to Assessing Officer cannot be loosely called as books of account under section 68

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

68,816/- in F.Y: 2017/18. These are meager expenses. No adverse opinion has been drawn by him on this observation. It is submitted that Income & Expenditure Account for F.Y: 2016-17 appears at Page 20 of the Paper Book and for F.Y: 2017-18 at Page 23 of the Paper Book. The details of various expenses incurred by the Society

IDARA AUQAF ASLAMIA TRUST,JAMMU & KASAHMIR vs. INCOME TAX OFFICER WARD ANANTNAG, JAMMU AND KASHMIR

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

ITA 261/ASR/2018[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 139Section 143(3)Section 234ASection 234BSection 250(6)

68 taxmann.com 152 (Cochin-Trib.). So, the entire provision is applicable retrospectively for assessment year 2009-10. For adjudicating the issue the here we quick look on the proviso to section 12A

THE GURU GOVIND SINGH EDUCATIONAL SOCIETY,,MOGA vs. THE INCOME TAX OFFICER,, MOGA

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

ITA 344/ASR/2016[2010-11]Status: DisposedITAT Amritsar15 May 2023AY 2010-11

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

Section 10Section 11Section 11(1)Section 12ASection 143(3)Section 250

Section 12AA of the Act. Being aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld.AO. Being aggrieved assessee filed an appeal before us. 4. The ld. AR of the assessee filed a written submission and first pointed out that the assessee’s turnover was less than Rs.1 Crore

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

68 days, because the auditor ( one Mr Ratish Chandra) could not complete the audit within stipulated time period because he himself was effected by covid. As such, the contention of the ld. AR is that the delay in filing the audit report in Form 10B, may be condoned and the AO may please be directed to admit the audit report