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.

111 results for “disallowance”+ Section 4Aclear

Sorted by relevance

Delhi569Mumbai490Chennai181Bangalore166Ahmedabad144Jaipur114Cochin111Kolkata102Hyderabad75Pune65Indore55Chandigarh36Surat35Lucknow29Cuttack27Allahabad26Nagpur20Rajkot16Amritsar14SC12Visakhapatnam11Raipur10Guwahati7Karnataka7Varanasi7Agra6Jodhpur5Jabalpur5Kerala2Punjab & Haryana2Patna2Panaji1Dehradun1Telangana1Calcutta1A.K. SIKRI ROHINTON FALI NARIMAN1Ranchi1

Key Topics

Section 250110Addition to Income38Section 1137Section 12A36Section 139(1)16Exemption16Section 14A14Charitable Trust14Section 153A10Section 154

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

Showing 1–20 of 111 · Page 1 of 6

9
Section 11(5)9
Disallowance6

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 219/COCH/2018[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 14ASection 36(1)(viii)

4A of the Companies Act. 17.3 A view has been expressed that NHB is not entitled to the benefits of section 36(1)(viii) on the ground that it is not engaged in the long-term financing for construction or purchase of houses in India for residential purpose. Hence the Act has been amended to provide that corporations I.T.A. Nos.215

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 215/COCH/2018[2012-13]Status: DisposedITAT Cochin21 Mar 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 14ASection 36(1)(viii)

4A of the Companies Act. 17.3 A view has been expressed that NHB is not entitled to the benefits of section 36(1)(viii) on the ground that it is not engaged in the long-term financing for construction or purchase of houses in India for residential purpose. Hence the Act has been amended to provide that corporations I.T.A. Nos.215

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance arose consequent to an amendment that was effected to the provisions of Sections 36(1)(viii) with effect from 01.04.2010 through the Finance (No.2) Act, 2009. The appellant-Bank was engaged in the business of providing housing loans for purchase or construction of houses, and had been obtaining the benefit of the deduction contemplated under Section 36(1)(viii

ALL INDIA SPICES EXPORTERS FORUM,ERNAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, ERNAKULAM

Appeal is allowed, Ground No

ITA 1072/COCH/2024[2014-15]Status: DisposedITAT Cochin22 Sept 2025AY 2014-15

Bench: The Expiry Of Time Allowed U/S 139(1). As Per Section 11(2), As Applicable For Ay 2014-15 There Was No Date Specified As To The Period Within Which The Form Has To Be Filed For Availing Exemption. The Amendment In Section 11(2) That Filing Of Necessary Forms Before The Due Date Of Filing Return As A Pre-Condition To Claim The Exemption Under Section 11(2) Was Substituted By The Finance Act With Effect From 01.04.2016 Which Is Not Applicable For Ay 2014- 15. Hence The Commissioner Of Income Tax (Appeals) Went Wrong In Denying The Exemption.

For Appellant: Shri. G Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. AR
Section 11Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154Section 250

disallowing the claim for accumulation of income u/s 11(2) and 11(5) on the ground that no evidence is filed as per Income Tax Rule 17 before the expiry of time allowed u/s 139(1). As per Section 11(2), as applicable for AY 2014-15 there was no date specified as to the period within which the form

ACIT,CIRCLE-1(1), TRIVANDRUM vs. KERALA STATE INDUSTRIAL DEVELOPMENT CORP. LTD, TRIVANDRUM

In the result, the appeal filed by the Revenue is dismissed

ITA 115/COCH/2019[2010-11]Status: DisposedITAT Cochin18 Jun 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 263Section 36(1)(viii)Section 41

disallowance made by the Assessing Officer u/s 36(1)(viii) r w s 41(4A) of the Act. 2. The Ld. CIT(A), while relying on the decision of the jurisdictional Tribunal in assessee's own case for A Y 2008-09, ought to have noticed that the Tribunal have relied on the circular dated 26.04.1994 of IDBI issued

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

ITA 632/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

disallowed. ITA NoS.632 & 633/Coch/2022 Page 3 of 12 4. In such circumstances, you are requested to explain why the assessment order passed u/s 143(1) of the Act in your case on 11/10/2019 shall not be treated as erroneous and be revised accordingly.” 4. The assessee filed a detailed reply dated 2.3.2022 (pg. 45 to 51 of PB) where

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

ITA 633/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

disallowed. ITA NoS.632 & 633/Coch/2022 Page 3 of 12 4. In such circumstances, you are requested to explain why the assessment order passed u/s 143(1) of the Act in your case on 11/10/2019 shall not be treated as erroneous and be revised accordingly.” 4. The assessee filed a detailed reply dated 2.3.2022 (pg. 45 to 51 of PB) where

THE DCIT, TRIVANDRUM vs. M/S.SOUTH EAST EDUCATION TRUST, KOLLAM

In the result, the appeal of the Revenue stands dismissed

ITA 364/COCH/2015[2011-12]Status: DisposedITAT Cochin23 Mar 2017AY 2011-12

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 12ASection 132Section 153ASection 40

section 132(4A) of the Act. “4A) Where any books of accounts, other documents, money, bullion, jewellery or other valuable article or thing are or is found in the possession or control of any person in the course of a search, it may be presumed – (i) that such books of account, money, bullion, jewellery or other valuable article or thing