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3 results for “section 68”+ Section 12A(1)clear

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Key Topics

Section 684Section 2503Section 113Section 143(1)3Addition to Income3Section 12A2Section 11(1)(a)2Exemption2Natural Justice2

SIVA SUNDARI NARISIKSHASRAM AND ANTE NATAL CLINIC,SILCHAR vs. ITO(EXEMPTION), WARD-2(3), GUWAHATI

Appeal is allowed for statistical purposes

ITA 78/GTY/2025[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 12A(1)Section 12A(1)(ac)Section 143(1)Section 250Section 250(6)

12A(1)(ac) was omitted with retrospective effect from 01.06.2020 itself, the Id. AO was not justified in not allowing statutorily allowable benefit of sections 11 and 12 of the Act and thereby, increased the total income of the assessee by Rs. 6,70,41,549/- by way of an adjustment in processing the return under section

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

ITA 93/GTY/2024[2014-15]Status: DisposedITAT Guwahati25 Jun 2025AY 2014-15

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 148Section 234ASection 234BSection 234CSection 250Section 68Section 69A

1,11,00,000 taken from Premsagar Commercial Private Limited 2. For that the Additional/Joint/Deputy/Assistant Commissioner of Income tax erred in law and fact of the case for charging interest u/s 234A for Rs 4,59,048. u/s 234B for Rs 36,46,968 and u/s 234C Rs 2666. I.T.A. No. 93/GTY/2024 Shri Prabhudayal Beriwal 3. For that the Additional/Joint/Deputy/Assistant

CHANGLANG COMMUNITY RESOURCE MANAGEMENT SOCIETY,CHANGLALNG vs. ITO(EXEMPTION), 2(4), SHILLONG

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

ITA 181/GTY/2025[2016-17]Status: DisposedITAT Guwahati08 Jan 2026AY 2016-17

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

68,990/- against which the assessee filed rectification request on 18.08.2020 against the intimation u/s 143(1)(a) but the assessee could not produce any rectification order till the date of hearing. The assessee filed appeal before the Ld. CIT(A). During the appellate proceedings various notices were issued to justify the grounds raised, the assessee filed detailed written submissions