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7,935 results for “section 68”+ Section 13(1)clear

Sorted by relevance

Delhi7,935Mumbai6,775Bangalore2,095Kolkata1,755Chennai1,569Ahmedabad1,444Jaipur1,256Hyderabad1,098Pune887Karnataka745Surat705Chandigarh677Indore656Cochin395Raipur377Visakhapatnam323Rajkot323Nagpur215Cuttack196Amritsar195Agra186Lucknow185Guwahati150Telangana144Ranchi105Jodhpur105SC102Patna90Allahabad85Calcutta84Jabalpur84Dehradun63Panaji45Varanasi26Rajasthan17Orissa13Kerala12A.K. SIKRI ROHINTON FALI NARIMAN4Punjab & Haryana4Gauhati3Uttarakhand3ASHOK BHAN DALVEER BHANDARI1Tripura1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Addition to Income67Section 6866Section 153C34Section 14724Section 143(3)24Section 153A22Penalty22Section 1120Section 271(1)(c)17Disallowance

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Showing 1–20 of 7,935 · Page 1 of 397

...
15
Section 14314
Deduction13
ITA/321/2013HC Delhi18 Mar 2014

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(1)Section 260A

1)(c)(ii) read with Section 13(2) and Section 13(3) of the Act. 2014:DHC:1467-DB ITA Nos.321/2013, 322/2013 & 323/2013 Page 34 of 40 29. It is now necessary to examine the other two questions of law. We may take up the applicability of Section 68

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

13. Section 144B of the Act [as it stood at relevant time- prior to amendment by Financial Act, 2022] statutorily mandates the procedure to be followed by the NFAC while conducting faceless assessment, with sub-section (1) thereto clearly providing, “…..the assessment under sub-section (3) of section 143 or under section 144, in cases

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025
For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

13, or\n\n(b) the trust or institution has not complied with the requirement of any\nother law, as referred to in item (B) of sub-clause (i) of clause (b) of\nsubsection (1), and the order, direction or decree, by whatever name\ncalled, holding that such non-compliance has occurred, has either not\nbeen disputed or has attained

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

13(1) cannot be said to be case of application for objects of the trust. Gr. 3.1. Reference made of provisions of sec 12AA without appreciating that said section is not applicable wef. 01.04.2021 (Pg 19-20)  Reference to sec 12AA has only been made since the registration granted earlier was governed by this section. Thus, reference

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section