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908 results for “disallowance”+ Section 13(1)(d)clear

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Key Topics

Section 143(3)99Section 6885Section 10(38)81Addition to Income76Disallowance43Section 26336Long Term Capital Gains35Section 143(2)26Exemption23

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

Showing 1–20 of 908 · Page 1 of 46

...
Deduction22
Section 80I19
Section 1118

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

d) to 143(1) of the Act). Secondly, the counsel argued that the issue at the time when the disallowance was made, issue was debatable and accordingly could not be the subject matter of disallowance under section 143(1) of the Act. In response, DR relied upon the observations made by the Ld. CIT(Appeals) in the appellate order

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

D E R Per B.M. Biyani, AM: This is a re-called matter. Originally this appeal was decided by Order dated 23.08.2022 of ITAT, Indore Bench in favour of assessee based on judicial view prevalent at that time but subsequently, the Hon’ble Supreme Court in Checkmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) settled the controversy

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Section 143(1)Section 143(1)(a)Section 143(3)Section 50C

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 24.01.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-2, Gurugram [“CIT(A)”] which in turn arises out of intimation of assessment dated 23.09.2019 passed by learned CPC, Bengaluru [“AO”] u/s 143(1) of Income- tax Act, 1961 [“the Act”] for Assessment-Year

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

13-08-2021, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 187/Ind/2021 A.Y. 2019-2020 Page No 2 Kwality Motel Shiraz vs. Asst. Director of Income Tax “1. On the facts and circumstances of the case National Faceless Appeal Centre [NFAC

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

d) Existence of conditions stipulated in section Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271(1)(c) is a sine qua non for initiation of penalty proceedings under section 271. (e) The existence of such conditions should be discernible from the assessment order or the order of the appellate authority or the revisional authority. (f) Even if there

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

d) Existence of conditions stipulated in section Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271(1)(c) is a sine qua non for initiation of penalty proceedings under section 271. (e) The existence of such conditions should be discernible from the assessment order or the order of the appellate authority or the revisional authority. (f) Even if there

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

d) Existence of conditions stipulated in section Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271(1)(c) is a sine qua non for initiation of penalty proceedings under section 271. (e) The existence of such conditions should be discernible from the assessment order or the order of the appellate authority or the revisional authority. (f) Even if there

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

ITA 171/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Under Section 139(1).

For Appellant: Shri Ashish Goyal &For Respondent: Shri Ashish Porwal, Sr. D.R
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

13,310/- in the said intimation by making disallowance of claim of ₹ 2,27,067/- in respect of employee’s contribution towards provident fund and ESIC which was paid beyond the period prescribed. 4. In appeal, Ld. CIT(Appeals) dismissed assessee’s appeal holding that the Finance Act 2021 has clarified this aspect related to the operation of the section

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

13,334/- which was added erroneously. The CPC vide rectification order dated 14.05.2019 determined the gross total income at Rs. 50,96,126/- by making further addition of PF and ESIC of Rs. 5,34,232/- which was alleged to be deposited after the due date of the relevant provisions of law, but before filing of the Income Tax Return

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

D E R PER KUL BHARAT, J.M. : Both these appeals pertaining to assessment years 2014-15 & 2015-16 are directed against the order of CIT(A)-2, Bhopal, dated 28.02.2018. Both the appeals were taken up together since the identical grounds have been raised in both the years, which are being disposed of by way of this common and consolidated