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9 results for “TDS”+ Section 80Gclear

Sorted by relevance

Mumbai117Delhi97Bangalore51Ahmedabad44Chennai28Chandigarh28Kolkata24Pune17Jaipur16Lucknow12Hyderabad11Indore9Rajkot8Surat4Agra3Amritsar3Raipur3Ranchi3Allahabad2SC2Jodhpur2Cuttack1Visakhapatnam1Dehradun1

Key Topics

Section 143(3)12Section 12A9Addition to Income8Section 115B6Section 234A6Section 143(2)5Deduction5Section 80G3Section 2633Section 133A

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

80G. This way, the assessee’s ground is allowed for statistical purpose. Ground No. 4: 23. In this ground, the revenue challenges the CIT(A)’s action in deleting the disallowance of Rs. 2,72,48,745/- out of disallowance of Rs. 2,72,52,835/- made by AO on account of manufacturing expenses. On the other hand, the assessee

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

3
Disallowance3
House Property3
ITA 272/IND/2023[2014-15]Status: Disposed
ITAT Indore
02 Aug 2024
AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

80G. This way, the assessee’s ground is allowed for statistical purpose. Ground No. 4: 23. In this ground, the revenue challenges the CIT(A)’s action in deleting the disallowance of Rs. 2,72,48,745/- out of disallowance of Rs. 2,72,52,835/- made by AO on account of manufacturing expenses. On the other hand, the assessee

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

80G(5)(vi) was issued b the Hon'ble Commissioner of Income tax vie order dated 13.05.2009 and exemption was allowed uls 10(23C)(vi) was allowed by the Hon'ble Chef Commissioner of Income tax Indore vide order dated 25.06.2009. 3.2 The appellant has submitted that with a view to provide free medical aid to the poor and down

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

80G(5)(vi) was issued b the Hon'ble Commissioner of Income tax vie order dated 13.05.2009 and exemption was allowed uls 10(23C)(vi) was allowed by the Hon'ble Chef Commissioner of Income tax Indore vide order dated 25.06.2009. 3.2 The appellant has submitted that with a view to provide free medical aid to the poor and down

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

TDS is also held to be violation of the law as per section 12AB(1)(b)(i) of the Act. Thus, the CIT(E) has rejected the application for registration u/s 12AB as well as approval u/s 80G

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

80G approval was given up to 31/03/2011 however as per CIRCULAR NO. 7/2010 [F. NO. 197/21/2010ITAI], DATED 27102010 (Copy enclosed) it is clarified by CBDT that any approval is in force as on 01/10/2009 and approvals granted thereafter shall remain in force unless approval is withdrawn. Therefore the AO had required and assessee had submitted declaration from the said institutes

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

80G approval was given up to 31/03/2011 however as per CIRCULAR NO. 7/2010 [F. NO. 197/21/2010ITAI], DATED 27102010 (Copy enclosed) it is clarified by CBDT that any approval is in force as on 01/10/2009 and approvals granted thereafter shall remain in force unless approval is withdrawn. Therefore the AO had required and assessee had submitted declaration from the said institutes

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

80G approval was given up to 31/03/2011 however as per CIRCULAR NO. 7/2010 [F. NO. 197/21/2010ITAI], DATED 27102010 (Copy enclosed) it is clarified by CBDT that any approval is in force as on 01/10/2009 and approvals granted thereafter shall remain in force unless approval is withdrawn. Therefore the AO had required and assessee had submitted declaration from the said institutes

MOEBIUS TRADE P LTD, MUMBAI vs. THE ADDITIONAL CIT , DELHI

In the result, appeal of the assessee is allowed

ITA 187/IND/2023[2018-19]Status: DisposedITAT Indore21 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimoebius Trade Pvt. Ltd. Acit-Ii Resulting Company After Bhopal Merger Of Exotic & Vs. Speciality Fats Pvt. Ltd. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aahcm 4176D Assessee By Shri Ajay Tulsiyan Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

Section 115BSection 68Section 69CSection 80G

TDS is wrong and bad in law and is prayed to be deleted. 5. That the Learned CIT(A) in effect by dismissal of appeal, erred in not allowing the deduction u/s 80G of Rs. 85,020/- claimed on account of donation paid by the appellant. That on the facts and in the circumstances of the case