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5 results for “disallowance”+ Section 12A(2)clear

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Key Topics

Section 12A13Section 143(1)11Section 117Section 106Section 405Section 143(1)(ii)5Section 139(9)4Exemption4Section 1543Disallowance

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

12A and 80G has also been granted by the competent authority. During the course of the scrutiny proceeding, the Assessing Officer on perusal of auditor's 2 | P a g e report enclosed with the return found that the assessee did not deduct TDS on certain amounts to which the various provisions of Sections 193 & 194 were applicable. The Assessing

3
Addition to Income3
Depreciation2

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

section 12A(1)(b) of the Income Tax Act 1961 and disallowing the exemption claimed u/s 11 of the Act without appreciating the facts that delay in furnishing of Audit Report is condonable on reasonable cause and appellant's application for condonation u/s 119(2

CHILD CARE AND YOUTH DEVELOPMENT SOCIETY ,DEHRADUN vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2/DDN/2021[-]Status: DisposedITAT Dehradun22 Sept 2021

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 02/Ddn/2021 : Asstt. Year : Child Care & Youth Development Vs Cit(Exemption), Society, Near Canfield School, 111/2, Lucknow, U.P.-226010 Bharuwala, Grant Clement Town, Dehradun-248002 (Appellant) (Respondent) Pan No. Aabac6869P Assessee By : Sh. Anubhav Jain, Adv. Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 16.09.2021 Date Of Pronouncement: 23.09.2021

For Appellant: Sh. Anubhav Jain, AdvFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 10(23)Section 11Section 11(1)(d)Section 115BSection 12ASection 12A(1)Section 2

12A or 12AA. 2(a) The prerequisite for granting of registration u/s 12AA is to examine as to whether the trust deed, the Articles, the Memorandum are in alignment of the provisions of the Act with regard to chartable purpose and general public utility or not. The disallowances, if any, are a matter of assessment but cannot be a subject

SHRI SHIV MANDIR PRABANDH,DEHRADUN vs. ITO, WARS 1(2)(3) , DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 252/DDN/2025[2018-19]Status: DisposedITAT Dehradun18 Feb 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

Section 12ASection 143Section 143(1)Section 143(3)

2 Shri Shiv Mandir Vs. ITO 3 Per contra, the ld. Department's Representative submitted that there is no reasonable cause to condone the delay, thus sought for dismissing the Appeal on delay in latches. 4. We have heard both the parties and perused the material available on record on the issue of delay in filing the present Appeal

ADARSH BAL NIKETAN ,ROORKEE vs. ITO (EXEMPTION), DEHRADUN

In the result the appeal of the assessee is allowed for statistical purposes

ITA 176/DDN/2019[2015-16]Status: DisposedITAT Dehradun24 Nov 2021AY 2015-16

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2015-16

For Appellant: Sh. S.K. Gupta, AdvocateFor Respondent: Sh. N.C. Upadhyaya, Sr. DR
Section 10Section 10(23)(C)Section 10(23)(vi)Section 11Section 12ASection 139(9)Section 143(1)Section 154

2. The assessee is a society and granted registration u/s. 12AA of the Income-tax Act. The assessee was also holding exemption certificate u/s. 10(23C)(vi) of the Act. The assessee filed its return of income on 29.03.2016 wherein, the CPC found some defects and issued notice u/s. 139(9). In response, the assessee claimed to have rectified