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49 results for “section 68”+ Section 12A(2)clear

Sorted by relevance

Delhi259Mumbai200Bangalore154Ahmedabad86Jaipur85Kolkata68Hyderabad49Lucknow43Pune38Chennai36Chandigarh36Calcutta34Indore21Karnataka19Rajkot17Visakhapatnam15Raipur14Nagpur10Cochin9Agra8Surat8Amritsar6Allahabad6SC6Varanasi5Telangana4Patna4Guwahati3Cuttack3Jabalpur2Jodhpur1

Key Topics

Section 12A156Section 1180Section 143(3)46Exemption39Section 10(20)26Section 14721Condonation of Delay21Section 1020Deduction20Addition to Income

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

12A of the Income Tax Act, 1961 [in short “the Act”] vide Order of the Commissioner of Income Tax, Visakhapatnam dated 14.08.1992. The appellant-society is operating 186 colleges/ institutions for imparting education at Intermediate level. Out of the 186 colleges, 80 colleges/institutions were established by the appellant-society and the remaining 106 colleges/ institutions were established by various Societies

Showing 1–20 of 49 · Page 1 of 3

17
Disallowance15
Section 14814

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2058/HYD/2018[2005-06]Status: DisposedITAT Hyderabad03 Jul 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMBAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2057/HYD/2018[2004-05]Status: DisposedITAT Hyderabad03 Jul 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2059/HYD/2018[2005-06]Status: DisposedITAT Hyderabad03 Jul 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 2067/HYD/2018[2005-06]Status: DisposedITAT Hyderabad15 Nov 2019AY 2005-06

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. S. SandhyaFor Respondent: Sri Sunku Srinivas,DR
Section 10(20)Section 11Section 12ASection 147Section 148

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE ,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 2065/HYD/2018[2003-04]Status: DisposedITAT Hyderabad15 Nov 2019AY 2003-04

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. S. SandhyaFor Respondent: Sri Sunku Srinivas,DR
Section 10(20)Section 11Section 12ASection 147Section 148

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

DCIT, CIRCLE-1(1), HYDERABAD, HYDERABAD vs. PRAKASH NIMMAGADDA, HYDERABAD, SECUNDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 974/HYD/2017[2008-09]Status: DisposedITAT Hyderabad16 Dec 2024AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.974/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2008-09) Dy.Cit Vs. Shri Prakash Nimmagadda Circle 1(1) Hyderabad Hyderabad Pan:Acbpn4246R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Dr. Meghnath Chowhan, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/11/2024 घोषणा की तारीख/Pronouncement: 16/12/2024 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Revenue Is Directed Against The Order, Dated 20/03/2017 Of The Learned Cit (A)-9, Hyderabad, Relating To A.Y.2008-09. 2. The Revenue Has Raised The Following Grounds:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Dr. Meghnath Chowhan, CIT(DR)
Section 17(2)(c)Section 28

68. 8. All the three companies which allotted shares to the assessee are not start-up companies and they are into operation for about 3 years and on own admission earned huge sums on Page 9 of 43 ITA No 974 of 2017 Prakash Nimmagadda account of transfer of land on 18/04/2007. Therefore, the net worth of the three companies

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 403/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 395/HYD/2019[2003-04]Status: DisposedITAT Hyderabad29 May 2019AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 407/HYD/2019[2006-07]Status: DisposedITAT Hyderabad29 May 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 397/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 396/HYD/2019[2004-05]Status: DisposedITAT Hyderabad29 May 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 408/HYD/2019[2007-08]Status: DisposedITAT Hyderabad29 May 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 404/HYD/2019[2006-07]Status: DisposedITAT Hyderabad29 May 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 405/HYD/2019[2004-05]Status: DisposedITAT Hyderabad29 May 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 394/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 398/HYD/2019[2006-07]Status: DisposedITAT Hyderabad29 May 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 406/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

2) to section 12A of the Act, the provisions of section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution

JAYA BALAJEE REAL MEDIA PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 2(3), HYDERABAD

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

ITA 674/HYD/2024[2017-18]Status: DisposedITAT Hyderabad01 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Bleassessment Year – 2017-18 Jaya Balaji Real Media Pvt Vs. The Deputy Commissioner Of Income Tax, Limited, Central Circle – 2(3), Hyderabad. Hyderabad. Pan : Aaecb3005F (Appellant) (Respondent) Assessee By: Shri M.V. Prasad, C.A. Revenue By: Ms. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 19.08.2024 Date Of Pronouncement: 01.10.2024

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132(4)Section 68

68 of the Income Tax Act 1961, without appreciating the fact that books of accounts, as defined in Section 2(12A

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 271/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

68,19,961/- is a part and parcel of the assessee authority besides the fact that the assessee is in receipt of the same. 8) CIT(A) erred in not considering the fact that there is no such provision / scope in the bye-laws of the assessee to facilitate the policies of the government; whether they are chartable