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579 results for “disallowance”+ Section 4Aclear

Sorted by relevance

Delhi579 Mumbai515 Chennai197 Bangalore187 Kolkata114 Jaipur106 Ahmedabad90 Cochin75 Hyderabad74 Indore44 Pune42 Lucknow28 Allahabad24 Chandigarh23 Nagpur19 Rajkot18 Surat18 Amritsar12 SC12 Visakhapatnam11 Raipur10 Karnataka7 Varanasi7 Cuttack7 Guwahati6 Jodhpur5 Patna2 Punjab & Haryana2 Kerala2 Agra2 A.K. SIKRI ROHINTON FALI NARIMAN1 Jabalpur1 Dehradun1 Panaji1 Telangana1 Calcutta1

Key Topics

Addition to Income77 Section 153A43 Section 1136 Disallowance36 Section 143(3)35 Exemption23 Section 115J20 Section 69B20 Search & Seizure20 Bogus Purchases

DAYA NAND PUSHPA DEVI CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is dismissed

ITA 4238/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Sept 2016AY 2010-11

Bench: Shri Sunil Kumar Yadavassessment Year : 2010-11

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR

Section 11Section 12ASection 2(15)

section 11(4A) and disallowed the exemption claimed with respect to the profit earned from hostel activities. Besides, he also

SHIKSHADEEP EDUCATIONAL TRUST,GHAZIABAD vs. DCIT,EXEMPTION CIRCLE, GHAZIABAD

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 579 · Page 1 of 29

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20

Unexplained Investment20

ITA 4061/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Mar 2023AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Shri Vipin Garg, Adv.; &For Respondent: Shri

Section 11Section 154Section 164

4A) would be attracted in the facts and circumstances of the case. 42. Having held that the activity of running the hostel is not a separate business activity and surplus income from the hostel fee cannot be treated as profit and gains of a separate business or commercial activity of the trust, it is held that the exemption under Section

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR

Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

section 11(4A) is not applicable in the case of the appellant trust.” Disallowing the Expenditure of Rs. 8,48,166/-: 3. The Assessing

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

disallowed under section 14A of the Act, where the assessee had sufficient surplus funds and there was no finding by the assessing officer of any direct nexus of borrowed funds with investments: ITA No.-6021/Del/2012 6.11. Lastly it is contended on behalf of the assessee that the disallowance computed under section 14A of the Act is incorrect since while

EFFORT FOUDATION (N.G.O),DELHI vs. ITO , DELHI

Appeal is allowed

ITA 1204/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

For Appellant: An Adjournment ApplicationFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 143(1)Section 143(1)(a)Section 57

disallowed the assessee’s section 11 exemption claim on account of the fact that it had filed it’s return on 14.03.2019 i.e. very well beyond the due date thereof coming to 30.09.2018. It is noticed in this factual backdrop that the tribunal’s recent order in Indian Medical Association Vs. DCIT, ITA No. 767/PUN/2025 dated 16.06.2025 that even

CIT vs. INDEO AIRWAYS PVT LTD

ITA/1620/2010HC Delhi31 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section-132 (4A) that the receipts constituted income and brought this amount to tax, the Revenue cannot draw a reverse presumption against the assessee and ask it to prove that why certain entries ought to be disallowed