BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5,539 results for “section 68”+ Section 13(1)(d)clear

Sorted by relevance

Mumbai6,060Delhi5,539Bangalore1,936Chennai1,505Kolkata1,327Ahmedabad1,292Jaipur1,121Hyderabad760Karnataka703Indore628Pune622Surat563Chandigarh447Cochin389Visakhapatnam298Raipur292Rajkot262Cuttack194Nagpur187Lucknow167Agra155Guwahati109Amritsar108Telangana102SC95Ranchi95Allahabad82Jabalpur79Patna69Calcutta66Jodhpur66Panaji42Dehradun32Varanasi26Kerala12Orissa12Rajasthan12A.K. SIKRI ROHINTON FALI NARIMAN4Uttarakhand3K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE SHIVA KIRTI SINGH1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Addition to Income80Section 6866Section 143(3)53Section 14850Section 153A35Section 14733Section 153C20Section 143(2)20Section 142(1)18Disallowance

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

Showing 1–20 of 5,539 · Page 1 of 277

...
18
Natural Justice16
Deduction15

d) and 13(1) and that it cannot be ground for cancellation of registration is against specific provisions of sec 12ABdefining specified violation which, inter-alia, covers "application of income derived from property held under trust other than the objects of the trust. Diversion of income and giving personal benefits to specified persons u/s 13(1) cannot be said

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

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

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency