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216 results for “disallowance”+ Section 10(34)clear

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Key Topics

Section 26381Addition to Income67Section 4059Disallowance59Section 143(3)56Deduction51Section 801A45Section 14A32Section 14822TDS

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: Disposed

Showing 1–20 of 216 · Page 1 of 11

...
21
Section 80I20
Section 14717
ITAT Cuttack
15 Feb 2021
AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

34,580/- totalling to Rs. 3,94,494/- 11. Aggrieved, the assessee preferred appeal(s) before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee by restricting the disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

disallowances. Ground No. 3: Rejection of the claim under section 11(2), without notice to appellant, is incorrect and the same is against judicial decisions. Nagpur Hotel Owners’ Association 247 ITR 201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

disallowances. Ground No. 3: Rejection of the claim under section 11(2), without notice to appellant, is incorrect and the same is against judicial decisions. Nagpur Hotel Owners’ Association 247 ITR 201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

ITA 301/CTK/2024[2017-18]Status: DisposedITAT Cuttack24 Oct 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

For Appellant: Shri S.K.Agrawalla, CA walla, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 4

disallowed under s. 40A(3)—Smt. Sapna Sanjay Raisoni vs. ITO (2016) 179 TTJ 34 (Pune)(Trib) followed.” In the case of “Maharashtra State Board of Technical Education Vs. ITO, (2019) 176 ITD 47 (Mumbai)” the Hon’ble Mumbai Bench of ITAT it was held that; There is complete control of the State Government over the affairs of the assessee

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

34) and 10(38) in respect of its dividend income and long term capital gains on sale of shares respectively in its return of income for A.Y. 2014-15. In fact, in the return of income, the Assessee had admittedly sought to exclude its dividend income and long term capital gains from sale of shares under section 10

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

34) and 10(38) in respect of its dividend income and long term capital gains on sale of shares respectively in its return of income for A.Y. 2014-15. In fact, in the return of income, the Assessee had admittedly sought to exclude its dividend income and long term capital gains from sale of shares under section 10

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

34) and 10(38) in respect of its dividend income and long term capital gains on sale of shares respectively in its return of income for A.Y. 2014-15. In fact, in the return of income, the Assessee had admittedly sought to exclude its dividend income and long term capital gains from sale of shares under section 10