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4 results for “penalty u/s 271”+ Section 10Bclear

Sorted by relevance

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Key Topics

Section 271(1)(c)4Section 44A4Section 12A(1)(b)4Section 2502Section 142Section 144C(5)2Section 92C(2)2Section 10B2Charitable Trust2

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant all such relief arising from the proceeding grounds as also all relief consequential thereof. The Appellant craves leave to add to or alter, by deletion, substitution, modification

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

Exemption2
Penalty2
Addition to Income2
ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant all such relief arising from the proceeding grounds as also all relief consequential thereof. The Appellant craves leave to add to or alter, by deletion, substitution, modification

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 548/COCH/2025[2007-08]Status: DisposedITAT Cochin10 Sept 2025AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

10B and has to be regarded as substantial compliance with the provisions of law. The object of the section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

10B and has to be regarded as substantial compliance with the provisions of law. The object of the section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised