BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

6 results for “disallowance”+ Section 10A(3)clear

Sorted by relevance

Mumbai601Bangalore527Delhi494Chennai234Kolkata130Pune66Karnataka58Hyderabad58Ahmedabad54Jaipur39Visakhapatnam21Rajkot20Surat18Telangana13Cochin12Lucknow11Guwahati10Amritsar8Indore7Chandigarh6Jodhpur5Dehradun3Raipur3Nagpur2SC2Varanasi2Cuttack2Panaji1Ranchi1Calcutta1Kerala1

Key Topics

Section 1012Section 143(2)6Deduction5Section 1543Section 2503Section 143(3)2Section 2532Section 80I2Section 142(1)2Exemption

THE HABROL COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,LAGRU vs. ITO DHARAMSHALA, DHARAMSHALA

In the result, the appeal is allowed

ITA 158/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh26 Sept 2024AY 2018-2019

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 158/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Habrol Cooperative Vs. The Ito, बनाम Dharamshala Agricultural Service Society Limited, Vill. Lagru Khundian Distt.Kangra Hp 176031 "थायी लेखा सं./Pan No: Aadat1205A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 26.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143(1)Section 154Section 80Section 80PSection 80P(2)(a)

disallowing deduction under chapter VI -A in respect of section 80P of the Income Tax Act 1961, as assessee is providing banking /credit facilities to its members and covered u/s sec 80P (2)(a)(1) without considering the facts of the case which is highly arbitrary, illegal, unwarranted & uncalled for. 3) That the assessee has filed rectification but same

2

ARUN DHIR,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 97/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Sept 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 97/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Arun Dhir, Vs The Dcit, House No.1150, Sector 21-B, Circle-1, Chandigarh. Sector 17,Chandigarh. "थायी लेखा सं./Pan No: Aarpd0180F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Pankaj Bhalla, C.A. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 10Section 143(3)Section 15Section 154

disallowed. This application has been dismissed by the AO. 4. Appeal to the CIT (Appeals) did not bring any relief to the assessee. A.Y.2013-14 3 5. With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee was an employee of M/s Ranbaxy Laboratories and worked for 25 years. According

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

3. books of accounts of assessee, there are cash payments of Rs.1,23,299/- on different dates like: on 11.11.2006, 15.11.2006, 20.11.2006- Rs. 20,000/-each and on 1.12.2006 Rs. 13,299/-. On the other hand in impounded Day Book these payments are made on 1.11.2006 for Rs. 1,23,299/- at one go. This is unexplained cash credit

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

3. books of accounts of assessee, there are cash payments of Rs.1,23,299/- on different dates like: on 11.11.2006, 15.11.2006, 20.11.2006- Rs. 20,000/-each and on 1.12.2006 Rs. 13,299/-. On the other hand in impounded Day Book these payments are made on 1.11.2006 for Rs. 1,23,299/- at one go. This is unexplained cash credit

KIRAN BEDI ,CHANDIGARH vs. INCOME TAX OFFICER WARD-1(4), CHANDIGARH, CHANDIGARH

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

ITA 795/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh07 Apr 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 41(1)Section 69A

10A, Ward-1(4), Chandigarh Chandigarh – 160011 "ायी लेखा सं./PAN NO: ADKPB2684E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 02/04/2025 उदघोषणा की तारीख/Date of Pronouncement : 07/04/2025 आदेश/Order PER LALIET KUMAR

VIMAL KUMAR ATTREY,SIRSA vs. ITO, WARD -1, SIRSA, SIRSA

In the result, appeal of the Assessee is allowed

ITA 1089/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh13 Oct 2025AY 2022-23

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1089/Chd/2024 "नधा"रण वष" / Assessment Year : 2022-23 Vimal Kumar Attrey, The Ito, बनाम Srs/B-15/076, Ward 1, Street No. 2, Sirsa Vs. Old Court Colony, Sirsa Haryana 125055 "थायी लेखा सं./Pan No. Aaopa0288L अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : Shri. Kartik Garg, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 28-07-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13-10-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 26.11.2023 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Shri. Kartik Garg, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10

section 139(1) along with the Computation of Income is enclosed herewith as Annexure-1. 3. That while filing the ITR, the appellant and claimed exemption u/s 10 (10) amounting INR 20,00,000/-, u/s 10(10AA) amounting INR 14,37,117, u/s 10(13A) amounting INR 12,668/- and u/s 10(10A) amounting