Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

65 results for “disallowance”+ Exemptionclear

Sorted by relevance

Mumbai7,899 Delhi5,540 Chennai2,960 Bangalore2,212 Kolkata2,092 Ahmedabad1,020 Pune827 Hyderabad602 Jaipur582 Chandigarh287 Cochin280 Indore272 Karnataka258 Raipur235 Lucknow222 Surat194 Nagpur176 Visakhapatnam166 Rajkot143 Amritsar100 Cuttack83 Calcutta77 Jodhpur65 Guwahati65 SC61 Telangana54 Agra46 Panaji46 Ranchi43 Patna32 Dehradun31 Kerala24 Allahabad21 Jabalpur17 Varanasi15 Punjab & Haryana8 Orissa8 Rajasthan7 Himachal Pradesh5 A.K. SIKRI ROHINTON FALI NARIMAN3 Gauhati2 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income41 Section 25040 Section 80I35 Section 143(1)34 Section 10(26)24 Disallowance24 Section 143(3)19 Section 4019 Section 153A15 Section 11

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

In the result the appeal of the Revenue is allowed and the Cross

ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40

disallowance out of expenses debited for earning exempt income, disallowance u/s 40(a)(ia) of the Act for deduction claimed

Showing 1–20 of 65 · Page 1 of 4

15

Natural Justice15

MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 360/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

exempt income is of Rs. 48,51,419/- curtailed the disallowance u/s 14A of the Act to the extent of exempt

MEGHALAYA ENERGY CORPORATION LIMITED, (GPF TRUST),SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 364/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

exempt income is of Rs. 48,51,419/- curtailed the disallowance u/s 14A of the Act to the extent of exempt

MEGHALAYA POWER DISTRIBUTION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 362/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

exempt income is of Rs. 48,51,419/- curtailed the disallowance u/s 14A of the Act to the extent of exempt

MEGHALAYA POWER GENERATION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 361/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

exempt income is of Rs. 48,51,419/- curtailed the disallowance u/s 14A of the Act to the extent of exempt

MEGHALAYA ENERGY CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 363/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

exempt income is of Rs. 48,51,419/- curtailed the disallowance u/s 14A of the Act to the extent of exempt

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt income i.e. Rs. 11,600/-. He accordingly restricted the disallowance to the extent of exempt income earned by the assessee

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt income i.e. Rs. 11,600/-. He accordingly restricted the disallowance to the extent of exempt income earned by the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt income i.e. Rs. 11,600/-. He accordingly restricted the disallowance to the extent of exempt income earned by the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt income i.e. Rs. 11,600/-. He accordingly restricted the disallowance to the extent of exempt income earned by the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt income i.e. Rs. 11,600/-. He accordingly restricted the disallowance to the extent of exempt income earned by the assessee

ARUNACHAL POLICE HOUSING & WELFARE CORPORATION LIMITED,PAPUMPARE vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

In the result, appeal of the assessee is allowed

ITA 117/GTY/2020[2016-17]Status: DisposedITAT Guwahati25 Apr 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 10Section 143(3)Section 271(1)(c)Section 274

exemption was claimed under section 10(26B). Assessment was completed on 12/12/2018 by disallowing the exemption claimed under section 10(26B). Assessee

CARBON SPECIALITIES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

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

ITA 26/GTY/2021[2009-10]Status: DisposedITAT Guwahati28 Apr 2023AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2009-10 Carbon Specialities Limited Dcit, Circle-2, Guwahati 53/10, Naya Ganj, Kanpur, Vs. Uttar Pradesh-208001. Pan: Aaacc 7924 J (Appellant) (Respondent) Present For: Appellant By : Shri S.P. Bhati, Fca Respondent By : Shri P.S. Thuingaleng, Acit. Date Of Hearing : 27.04.2023 Date Of Pronouncement :.. 28.04.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2020 Passed By The Ld. Commissioner Of Income Tax (Appeals) -2, Guwahati [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2009-10. 2. The Only Issue Raised By The Assessee Is Against The Confirmation Of Disallowance Of Rs. 8,44,556/- By Ld. Cit(A) As Made By The Ao U/S 14A Of The Act Relating To Earning Of Exempt Income.

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri P.S. Thuingaleng, ACIT

Section 143(3)Section 14ASection 263

disallowance of Rs. 8,44,556/- by ld. CIT(A) as made by the AO u/s 14A of the Act relating to earning of exempt

NORTECH POWER PROJECTS (P) LTD,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

ITA 63/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance of Rs. 14,11,692/- as made by the AO by invoking the provisions of Section 14A of the Act. 2 AY: 2012-13 Nortech Power Projects (P) Ltd. 3. Facts in brief are that during the year the assessee had not earned any exempt

MEGHALAYA ENERGY CORPORATION LIMITED GPF TRUST,LUMJINGSHAI ,EAST KHASI HILLS vs. ACIT-CIRCLE, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 240/GTY/2025[2017-18]Status: DisposedITAT Guwahati13 Mar 2026AY 2017-18

Bench: SHRIDUVVURU RL REDDY, VP\nAND\nSHRI RAJESH KUMAR (Accountant Member)

disallowance u/s 14A of the Act to the extent of the exempt income but enhanced the interest disallowance to Rs.6

CMJ FOUNDATION,SHILLONG vs. CIT(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI

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

ITA 44/GTY/2023[2013-14]Status: DisposedITAT Guwahati20 Oct 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2013-14 Cmj Foundation Ito, Ward-2(4), Exemp., Shillong. Modrina Mansion, Laitumukhrah, Vs. Shillong-793003. Pan: Aaatc 6117 A (Appellant) (Respondent) Present For: Appellant By : Shri Jaspal Singh Sethi, Advocate Respondent By : Shri Chandan Dutta, Dr Date Of Hearing : 11.10.2023 Date Of Pronouncement : 20.10.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Dated 28.02.2023 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Jaspal Singh Sethi, AdvocateFor Respondent: Shri Chandan Dutta, DR

Section 11(2)Section 12ASection 148Section 250

disallowing exemption u/s 11(2) of the I.T. Act and an isolation of the facts and circumstances of the case

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 167/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

exemption u/s. 10(26), copy of the ITR, statement of 26AS, trading license of Sara Drug House and Gollo Enterprises besides, the bank statements. The AO disallowed

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 110/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

exemption u/s. 10(26), copy of the ITR, statement of 26AS, trading license of Sara Drug House and Gollo Enterprises besides, the bank statements. The AO disallowed

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

disallowing the exemption claimed u/s 11 of the Act on account of non- filing of Form 10B. The appellant’s income

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH

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

ITA 240/GTY/2024[2017-18]Status: DisposedITAT Guwahati26 Mar 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Mahabir PrasadFor Respondent: Shri Kausik Ray, JCIT

Section 11Section 139(1)Section 143Section 250

disallowance of exemption u/s 11 of the Act by the CPC was correct as there was a huge delay in filing