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.

930 results for “disallowance”+ Section 10(12)clear

Sorted by relevance

Mumbai13,283Delhi11,463Bangalore3,988Chennai3,779Kolkata3,295Ahmedabad2,659Pune2,453Hyderabad1,820Jaipur1,610Surat1,022Chandigarh1,013Indore930Cochin667Raipur625Visakhapatnam590Cuttack488Rajkot476Karnataka467Amritsar441Nagpur367Lucknow297Agra197Jodhpur190Panaji178Guwahati154Ranchi148Telangana126Allahabad116SC110Patna97Dehradun88Calcutta73Jabalpur53Varanasi44Kerala41Punjab & Haryana17Rajasthan10Orissa7Himachal Pradesh6A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2D.K. JAIN JAGDISH SINGH KHEHAR1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1

Key Topics

Section 143(3)95Section 10(38)89Section 6887Addition to Income78Disallowance44Long Term Capital Gains37Section 26336Section 143(2)27Exemption23

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

ITA 590/IND/2017[2012-13]Status: DisposedITAT Indore27 Jan 2022AY 2012-13

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

Section 143(3)Section 153ASection 3Section 801Section 80I

disallowance made u/s. 80IB(10) of the Act by the lower authorities was deleted and assessee’s claim u/s 80IB(10) of the Act was allowed by this Tribunal after examining the facts of the case and also following the settled judicial pronouncements. Relevant extract of the order of this Tribunal are reproduced below: 12. We have heard both

Showing 1–20 of 930 · Page 1 of 47

...
Deduction22
Section 143(1)17
Penny Stock16

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

ITA 596/IND/2017[2012-13]Status: DisposedITAT Indore27 Jan 2022AY 2012-13

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

Section 143(3)Section 153ASection 3Section 801Section 80I

disallowance made u/s. 80IB(10) of the Act by the lower authorities was deleted and assessee’s claim u/s 80IB(10) of the Act was allowed by this Tribunal after examining the facts of the case and also following the settled judicial pronouncements. Relevant extract of the order of this Tribunal are reproduced below: 12. We have heard both

M/S SAHARA STATES,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

ITA 271/IND/2011[2007-08]Status: DisposedITAT Indore27 Sept 2024AY 2007-08

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

Section 143(3)Section 801B(10)Section 80I

disallowed in the subsequent years on the ground that project is not completed before time limit prescribed in the amended provisions of section 80IB(10) of the Act. Ld. AR has also relied upon following decisions: (i) Sahara States vs. ACIT in ITANo.520/Hyd/2011 dated 17.10.2018 (ITAT, Hyderabad) (ii) M/s Sahara States Hyderabad vs. DCIT in ITANo.1498/Hyd/2012 and others dated

M/S SAHARA STATES,BHOPAL vs. THE DCIT 1(1), BHOPAL

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

ITA 22/IND/2012[2008-09]Status: DisposedITAT Indore27 Sept 2024AY 2008-09

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

Section 143(3)Section 801B(10)Section 80I

disallowed in the subsequent years on the ground that project is not completed before time limit prescribed in the amended provisions of section 80IB(10) of the Act. Ld. AR has also relied upon following decisions: (i) Sahara States vs. ACIT in ITANo.520/Hyd/2011 dated 17.10.2018 (ITAT, Hyderabad) (ii) M/s Sahara States Hyderabad vs. DCIT in ITANo.1498/Hyd/2012 and others dated

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 199/IND/2024[2018-19]Status: DisposedITAT Indore20 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

Section 10Section 11Section 12A

section 12A(2) and therefore perfectly eligible for exemption u/s 11 / 12. Hence the Ld. AR requested to direct the Ld. AO to allow exemption u/s 11 / 12 to the assessee, if for any reason the exemption u/s 10(23C)(iiiab) is not allowed. 9. Per contra, the Ld. DR strongly supported the orders of lower authorities qua the disallowance

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

12 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. this case, the appellant had claimed exemption under section 10(23C)(iiiab) which was, infact disallowed

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

12 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. this case, the appellant had claimed exemption under section 10(23C)(iiiab) which was, infact disallowed

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 35/IND/2022[2013-14]Status: DisposedITAT Indore31 Jan 2023AY 2013-14

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

Section 80IB(10) of the Act has been complied with by the assessee specially completion certificate. However, regarding balance 12 flats, there was no completion certificate obtained from the concerned authority and therefore, the deduction u/s.80IB(10) of the Act has been rightly denied in respect of those 12 flats. The facts further demonstrate that the assessee has accepted disallowance

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 37/IND/2022[2017-18]Status: DisposedITAT Indore31 Jan 2023AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

Section 80IB(10) of the Act has been complied with by the assessee specially completion certificate. However, regarding balance 12 flats, there was no completion certificate obtained from the concerned authority and therefore, the deduction u/s.80IB(10) of the Act has been rightly denied in respect of those 12 flats. The facts further demonstrate that the assessee has accepted disallowance

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 36/IND/2022[2014-15]Status: DisposedITAT Indore31 Jan 2023AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

Section 80IB(10) of the Act has been complied with by the assessee specially completion certificate. However, regarding balance 12 flats, there was no completion certificate obtained from the concerned authority and therefore, the deduction u/s.80IB(10) of the Act has been rightly denied in respect of those 12 flats. The facts further demonstrate that the assessee has accepted disallowance

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

ITA 24/IND/2022[2017-18]Status: DisposedITAT Indore31 Jan 2023AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

Section 80IB(10) of the Act has been complied with by the assessee specially completion certificate. However, regarding balance 12 flats, there was no completion certificate obtained from the concerned authority and therefore, the deduction u/s.80IB(10) of the Act has been rightly denied in respect of those 12 flats. The facts further demonstrate that the assessee has accepted disallowance

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 34/IND/2022[2012-13]Status: DisposedITAT Indore31 Jan 2023AY 2012-13

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

Section 80IB(10) of the Act has been complied with by the assessee specially completion certificate. However, regarding balance 12 flats, there was no completion certificate obtained from the concerned authority and therefore, the deduction u/s.80IB(10) of the Act has been rightly denied in respect of those 12 flats. The facts further demonstrate that the assessee has accepted disallowance

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

section 10(23C)(iv) as also held in the above judicial pronouncements. On consideration of these facts in the light of the aforesaid judgments, we are of the view that the authorities below are not justified in disallowing the entire exemption. We, therefore, direct the Assessing Officer to delete the disallowances. Thus, ground nos. 1 to 5 are allowed. 10

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

section 10(23C)(iv) as also held in the above judicial pronouncements. On consideration of these facts in the light of the aforesaid judgments, we are of the view that the authorities below are not justified in disallowing the entire exemption. We, therefore, direct the Assessing Officer to delete the disallowances. Thus, ground nos. 1 to 5 are allowed. 10

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

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

ITA 23/IND/2022[2014-15]Status: DisposedITAT Indore06 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

Section 158A(1)Section 256Section 257Section 261Section 801B(10)Section 80I

disallowing the claim for deduction under Section 801B (10) (a) of the Act, inspite of a finding of fact by the Income Tax Appellate Tribunal, the Ultimate fact finding Authority, that the Completion Certificate dated 24.12.2010 filed by the Petitioner clearly mentions that the project was completed in March, 2008? 4.1 As it is clear from the finding

M/S. NATIONAL LAW INSTITUTE UNIVERSITY,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed

ITA 920/IND/2018[2014-15]Status: DisposedITAT Indore28 Jun 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 0Section 10Section 143(1)Section 154

12 above” but also against entry no. 16 titled “Amount eligible for exemption under any clause, other than those at 14 and 15, of section 10”. Ld. AR submitted that entry No. 14 is titled “Amount eligible for exemption under section 10(23C)(iiiad), 10(23C)(iiiae), 10(24), 10(46), 10(47)” and entry no. 15 is titled “Amount

THE DCIT, 2(1), BHOPAL vs. M/S. AYUSHMATI EDUCATION AND SOCIAL SOCIETY, BHOPAL

In the result the appeal of the Revenue is allowed for statistical

ITA 923/IND/2016[2004-05]Status: DisposedITAT Indore06 Nov 2018AY 2004-05

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10Section 11Section 12ASection 143(2)Section 143(3)

disallowance of Excess of income over expenditure.. 2. Whether on the facts and circumstances of the case Ld.CIT(A) was justified in deleting the addition of Rs.90,31,280/- eve3n though approval 10(23C)(vi) was not granted to the society by the competent authority and thereby ignoring the decision of the I.T.A.T. Amritsar Bench in the case

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

ITA 597/IND/2016[2010-11]Status: DisposedITAT Indore10 Aug 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(3)Section 234ASection 80Section 801B(10)Section 80I

disallowance by observing as under: “4.3 I have carefully considered the findings recorded by the Id. AO as per the impugned order, the position of law and the facts of the case on record and the submission filed by the appellant. As per the provisions of section 80IB(10), deduction is available Page 8 of 26 M/s. Balaji Sterling Builders

M/S. BARKATUIIAH VISHWAVIDYALAYA ,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

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

ITA 924/IND/2018[2014-15]Status: DisposedITAT Indore29 Jun 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 10Section 143(2)Section 143(3)

section 10(23C)(iiiab). Accordingly, Ld. DR requested to uphold the disallowance made by lower authorities. However, the Ld. DR did not make any opposition to the alternative claim of exemption u/s 11 / 12

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

The appeal of the assesse is disposed off in terms of

ITA 159/IND/2015[2010-11]Status: DisposedITAT Indore17 Oct 2024AY 2010-11

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

Section 143(2)Section 143(3)Section 80Section 801B(10)Section 80I

section 80IB(10) of the Income Tax Act, 1961. 9. The Hon'ble ITAT in the case of Sky Builders & Developers reported in 14 taxmann.78 held that where the assessee sold plots to respective customers by registering sale deed and thereafter constructed the building at an agreed price, it has to be concluded that the assessee merely worked