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379 results for “disallowance”+ Section 80clear

Sorted by relevance

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Key Topics

Section 80P204Section 14A137Section 143(3)70Deduction64Disallowance60Section 80P(2)(a)59Section 80P(2)55Section 8050Section 139(1)33Section 80A

MUKKAM SERVICE CO-OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(3), KOZHIKODE

In the result, the appeal is dismissed and the stay petition rendered infructuous

ITA 437/COCH/2023[2021-22]Status: DisposedITAT Cochin11 Dec 2023AY 2021-22

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Johnson George, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

disallowance of deduction claimed under section 10AA or under any of the provisions of Chapter VI-A under the heading “C – Deductions in respect of certain incomes”, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) ----------------- ” (emphasis, ours) The enabling provision is thus, as explained in Kollad Service

Showing 1–20 of 379 · Page 1 of 19

...
32
Addition to Income32
Exemption14

THE PARAKODE SERVICE CO-OP BANK LTD,ADOOR vs. THE ITO,, KOLLAM

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

ITA 115/COCH/2021[2019-20]Status: DisposedITAT Cochin30 Jun 2022AY 2019-20

Bench: Shri George George K. & Shri Laxmi Prasad Sahuthe Parakode Service Co-Op. The Income Tax Officer Bank Ltd. Ward 4, Aayakar Bhavan Vs. Parakode, Adoor Karbala Junction Pathanamthitta 691554 Kollam 691001 Pan – Aaajt1587B Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80ASection 80P

disallowed the claim of deduction because the return has been filed late. Therefore, the submissions of the appellant is not relevant. 5.2 The provisions of Section 80AC provides that deduction under sections 80

ELAMKULAM RURAL CO-OPERATIVE SOCIETY LIMITED,MALAPPURAM vs. ITO, WARD-1, TIRUR

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

ITA 656/COCH/2024[2019-2020]Status: DisposedITAT Cochin30 Oct 2024AY 2019-2020

Bench: Shri Inturi Rama Raoelamkulam Rural Co-Operative The Income Tax Officer Society Ltd. Ward - 1, Tirur Cherukara P.O. Vs. Malappuram 679340 [Pan: Aaaae7167K] (Appellant) (Respondent)

For Appellant: ------- None ------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 143(1)Section 80Section 80ASection 80P

disallowing claim of deduction u/s. 80P on the ground that the return of income was not filed within the due date prescribed u/s. 139(1) of the Act. The provisions of section 80AC mandates that in order to claim deduction u/s. 80P, the return of income should be filed within the due date prescribed under the provisions of section

M/S. MARARIKULAM SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO, WD-2, ALAPPUZHA, ALAPPUZHA

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 168/COCH/2021[2019-20]Status: DisposedITAT Cochin15 Sept 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Mararikulam Service Co-Operative Bank Ltd. No. 1509, The Income Tax Mararikulam North Officer, P.O., Ward – 2, Cherthala, Alappuzha. Alappuzha – 688 549. Vs. Kerala. Pan: Aacam9305P Appellant Respondent Assessee By : Shri Amaljith P J, Ca : Smt J M Jamuna Devi, Sr. Revenue By Ar Date Of Hearing : 15-09-2022 Date Of Pronouncement : 15-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 13/08/2021 Passed By Nfac, Delhi For A.Y. 2019-20 On Following Grounds Of Appeal: Tax Effect Relating To Grounds Of Appeal Each Ground Of Appeal (See Note Below) Intimation Order U/S. 1. 143(1) Is Against The Law Rs.7,36,849/- & Facts Of The Case

For Appellant: Shri Amaljith P J, CA
Section 1Section 139Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80P

80-1E, unless the return of income by the assessee is furnished on or before the due date specified under sub-section (1) of section 139 of the Income-tax Act. However, this burden was not cast upon the assessee claiming deduction under other similar provisions contained in Chapter VIA of the Income-tax Act under the heading

EDAVILANGU SERVICE CO-OPERATIVE BANK NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 406/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin21 Feb 2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Smt. Leena Lal, Snr. ARFor Respondent: None
Section 2(1)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

Section 80(P)(4) of the Act and hence, there orders passed by the assessing authority and the appellate authority are liable to be setaside. P. The decisions of various High courts and ITATs acr+oss the country on the disallowance

EDAVILANGU SERVICE CO-OPERATIVE BANK LTD NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 405/COCH/2024[2017-2018]Status: DisposedITAT Cochin21 Feb 2025AY 2017-2018

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Smt. Leena Lal, Snr. ARFor Respondent: None
Section 2(1)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

Section 80(P)(4) of the Act and hence, there orders passed by the assessing authority and the appellate authority are liable to be setaside. P. The decisions of various High courts and ITATs acr+oss the country on the disallowance

M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY P. LTD,IDUKKI vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee stands partly allowed

ITA 27/COCH/2020[2016-17]Status: DisposedITAT Cochin30 Mar 2023AY 2016-17

Bench: SMT. BEENA PILLAI (Judicial Member), MS. PADMAVATHY S (Accountant Member)

For Appellant: Smt. Rohini Thampy, CA
Section 10Section 10(30)Section 30Section 801ASection 80I

disallowing Rs.58,91,000/- under section 80-IA of the Act, as affirmed by the Appellate Authority and the Tribunal

KOODARANHI REGIONAL AGRICULTURAL WELFARE CO-OP SOCIETY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 953/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

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

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80PSection 80P(2)Section 80P(2)(a)

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139. Prior to the amendment the deduction could

M/S.MUKKAM MEGA MULTIPURPOSE CO-OP SOCEITY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 952/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

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

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)(a)Section 154Section 80Section 80ASection 80PSection 80P(2)

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under SP No.76/Coch/2022 & ITA No.952/Coch/2022 Page 7 of 9 sub-section (1) of section

KOLLAD SERVICE CO-OP BANK LTD,KOTTAYAM vs. ITO WARD 2 , KOTTAYAM

In the result, all the appealsare allowed

ITA 95/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80

M/S OLAVANNA SERVICE CO-OP BANK,KOZHIKODE vs. THE ITO WARD 2(3), KOZHIKODE

In the result, all the appealsare allowed

ITA 47/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80

THACHANATTUKARA FARMERS PRODUCERS COMPANY,PALAKKAD vs. ITO WARD 1, PALAKKAD

In the result, all the appealsare allowed

ITA 995/COCH/2022[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance of expenditure was earlier made by the AO vide assessment order dated 26.03.2014 for ay: 2010-11, by invoking provisions of Section 14A of the 1961 Act read with Rule 8D of Income Tax Rules, 1962(hereinafter called “ the Rules”) . The AO had observed that the assessee had made investmentsyielding exempt income , aggregating to Rs.69,54,80

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance of expenditure was earlier made by the AO vide assessment order dated 26.03.2014 for ay: 2010-11, by invoking provisions of Section 14A of the 1961 Act read with Rule 8D of Income Tax Rules, 1962(hereinafter called “ the Rules”) . The AO had observed that the assessee had made investmentsyielding exempt income , aggregating to Rs.69,54,80

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance of expenditure was earlier made by the AO vide assessment order dated 26.03.2014 for ay: 2010-11, by invoking provisions of Section 14A of the 1961 Act read with Rule 8D of Income Tax Rules, 1962(hereinafter called “ the Rules”) . The AO had observed that the assessee had made investmentsyielding exempt income , aggregating to Rs.69,54,80

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance of expenditure was earlier made by the AO vide assessment order dated 26.03.2014 for ay: 2010-11, by invoking provisions of Section 14A of the 1961 Act read with Rule 8D of Income Tax Rules, 1962(hereinafter called “ the Rules”) . The AO had observed that the assessee had made investmentsyielding exempt income , aggregating to Rs.69,54,80

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance of expenditure was earlier made by the AO vide assessment order dated 26.03.2014 for ay: 2010-11, by invoking provisions of Section 14A of the 1961 Act read with Rule 8D of Income Tax Rules, 1962(hereinafter called “ the Rules”) . The AO had observed that the assessee had made investmentsyielding exempt income , aggregating to Rs.69,54,80

MAVELIKARA AIDED SCHOOL EMPLOYEES CO-OP SOCIETY LTD,MAVELIKARA vs. ITO WARD 1, THIRUVALLA

In the result, the assessee’s appeal is allowed

ITA 974/COCH/2022[2019-20]Status: DisposedITAT Cochin09 Oct 2023AY 2019-20

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Rajukutty Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 139Section 139(1)Section 142Section 143(1)(a)Section 154Section 80Section 80ASection 80P

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80

M/S.HOSDURG RANGE KALLU CHETHU THOZHILALI VYAVASAYA CO-OP SOCIETY,CALICUT vs. THE ITO WARD 1, KANNUR

In the result, the assessee’s appeal is allowed

ITA 60/COCH/2023[2019-20]Status: DisposedITAT Cochin12 Feb 2024AY 2019-20

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalhosdurg Range Kallu Chethu Thozhilali Income Tax Officer Vyavasaya Co-Operative Scoiety Ward - 1, Kannur Kunnummal, Kanhangad P.O. Vs. Hosdurg 671315 [Pan: Aaaah4840A] (Appellant) (Respondent)

For Appellant: Shri M.C. Jacob, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139Section 139(1)Section 142Section 143(1)(a)Section 154Section 80Section 80ASection 80P

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80

COCHIN INTERNATIONAL AIRPORT LTD,COCHIN vs. THE DCIT, COCHIN

In the result, appeals of the Revenue in ITA Nos

ITA 344/COCH/2014[2008-09]Status: DisposedITAT Cochin21 Nov 2019AY 2008-09

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

Section 143(3)Section 80I

disallowed the claim of the assessee on the ground of non compliance of clause (b) and clause (c) of section 80IA(4)(i) of the I.T. Act. On appeal, the CIT(A) reversed the order of the Assessing Officer and allowed the claim of the assessee u/s. 80IA of the Act. This issue was the subject matter of appeals