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4 results for “disallowance”+ Section 32(1)(iia)clear

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Key Topics

Section 1110Section 1485Addition to Income4Section 32(1)(iia)3Section 11(2)2Section 11(1)2Section 1472Section 143(3)2Section 69C2Exemption

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

ITA 1348/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

Section 11(1) of the Income Tax Act and was not doing charitable activities; that so, the status of ITA 1348 & 1375/CHD/2019 A.Y. 2015-16 4 charitable activities was being denied to the assessee and the income of the assessee was being assessed as an AOP. The AO made addition of surplus of Rs.2,92,18,989/-. 6. By virtue

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

2
Reopening of Assessment2

In the result, whereas the assessee's appeal in ITA

ITA 1375/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

Section 11(1) of the Income Tax Act and was not doing charitable activities; that so, the status of ITA 1348 & 1375/CHD/2019 A.Y. 2015-16 4 charitable activities was being denied to the assessee and the income of the assessee was being assessed as an AOP. The AO made addition of surplus of Rs.2,92,18,989/-. 6. By virtue

SUDARSHAN JEANS PRIVATE LIMITED,KOLHAPUR vs. ITO, AMBALA

The appeal stand allowed

ITA 1070/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 Dec 2025AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 32(1)(iia)

disallowed excess depreciation & additional depreciation of Rs.58.42 Lacs. The Ld. CIT(A) upheld the assessment against which the assessee is in further appeal before us. Our findings and Adjudication 5. From the facts, it clearly emerges that the assessee was subjected to regular scrutiny u/s 143(3) on 01-05-2018. One of the issues as identified therein was claim

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 68Section 69C

1,65,25,000/- were made in respect of purchases made during the year under consideration. So, even the assessee had filed confirmed copy of account, ITR and Bank statement of party and, thus, no adverse view needed to be drawn. Similarly, in respect of ‘Klaap Vyappar Pvt. Ltd.’, the payment have been made in respect of purchases made during