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12,183 results for “disallowance”+ Section 11clear

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Key Topics

Addition to Income70 Section 143(3)60 Disallowance54 Section 14748 Section 153C36 Section 6825 Section 13224 Section 14A24 Deduction24 Section 143(2)

SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

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

ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40

Sections 11 & 12 cannot be allowed. In response to the show cause notice as to why claim of exemption should not be disallowed

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CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

Sections 11 & 12 cannot be allowed. In response to the show cause notice as to why claim of exemption should not be disallowed

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

section 40(a)(ia) of the Act cannot be applied in respect of expenditure, payment for which has been made during the year, without deducting tax at source. In other words, disallowance Page 11

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 165/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Oct 2021AY 2007-08

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

disallowance of entire Depreciation of Rs. 6,84,73,391/- without any basis treating it as double deduction in view of section 11

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 166/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Oct 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

disallowance of entire Depreciation of Rs. 6,84,73,391/- without any basis treating it as double deduction in view of section 11

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 6051/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

disallowance of entire Depreciation of Rs. 6,84,73,391/- without any basis treating it as double deduction in view of section 11

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

disallowance of entire Depreciation of Rs. 6,84,73,391/- without any basis treating it as double deduction in view of section 11

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 167/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

disallowance of entire Depreciation of Rs. 6,84,73,391/- without any basis treating it as double deduction in view of section 11

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv

Section 11Section 11(1)Section 12Section 143Section 2

section 11(6) of the Act inserted with effect from 1.4.2015 shall operate prospectively with respect to assessment year 2015-2016 only.” 8. Therefore in view of the above two decisions of the Hon’ble high courts, we reverse the finding of the lower authority and direct the Ld. assessing officer to delete the disallowance

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption

RAMA DEVI MEMORIAL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-2, NOIDA

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

ITA 4434/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Ravi Kant Gupta, Sr. DR

Section 10Section 11Section 13Section 143(3)Section 2(15)Section 40

disallow benefit of Section 11 when all relevant conditions of Section 11 are satisfied and there is no violation of any legal

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 4961/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 11(5)(x)Section 12A

disallowed, as it was not for charitable purpose. The AO, therefore, noted that assessee has violated provisions of section 13(1)(d) of the Act and consequently the benefit of provisions of section 11

ARYA SAMAJ G.K.-II (REGD),NEW DELHI vs. ITO, EXEMPTION WARD-1(1), BANGALORE

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

ITA 1013/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Mar 2020AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri P.P. Gambhir, CAFor Respondent: Shri Saras Kumar, Sr.D.R

Section 10Section 11(1)Section 11(1)(c)Section 11(2)Section 12ASection 143(1)Section 154

Section 11 has been given. The disallowance of deduction claimed have been made by the CPC in processing the return

FOUNDATION FOR UNIVERSAL RESPONSIBILITY OF HIS HOLINESS THE DALAI LAMA,DELHI vs. ITO, EXEMP. WARD-1(1), DELHI

In the result, appeal of the Assessee is allowed

ITA 1798/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Nov 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1798/Del/2025 िनधा"रणवष"/Assessment Year:2023-24 बनाम Foundation For Universal Income Tax Officer Responsibility Of His Holiness The Vs. (Exemption), Dalai Lama, Ward 1(1), Core-4A, Ugf, India, New Delhi. Habitat Centre, Upper Ground Floor, Lodhi Road, New Delhi. Pan No.Aaatf0174E अपीलाथ" Appellant ""यथ"/Respondent

Section 11(2)Section 11(3)(c)Section 115BSection 12ASection 143(1)

section 11(3)(c) is applicable for the accumulations made from A.Y 2023-24 and not for the earlier years. Nothing has been brought on record as to whether the Revenue has challenged the said decision and thus, the same also supports the case of the assessee. 24. In light of the aforesaid discussion, we find merit in the contentions

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

section 40(a)(ia). Ground no. 11: Disallowance of reimbursement of expenses under section 40(a)(ia) Facts: During the year

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3923/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

section 11 & 12 is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in computing the income of assessee in the status of ‘AOP’ instead of ‘charitable