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8 results for “disallowance”+ Section 1Oclear

Sorted by relevance

Mumbai45Delhi32Chennai11Hyderabad10Indore8Bangalore8Ahmedabad6Kolkata5Cuttack5Jodhpur1Karnataka1Allahabad1Cochin1Ranchi1Visakhapatnam1

Key Topics

Section 271(1)(c)18Section 80I15Section 1010Addition to Income8Section 271(1)(C)6Section 2746Deduction5Disallowance5Section 143(1)4Section 115B

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)

1O(23C) and section 13 to provide that any income by way of all anonymous donation which is taxable under section 115 BBC shall be included in the total income of the assessee. Section 115BBC is applicable from assessment year 2007-08 onwards. 11. To appreciate the issue we would like to reproduce section 115BBC as under- "115BBC. (1) Where

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 Indore
4
Section 143(3)3
Penalty3
29 Oct 2021
AY 2013-14

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

Section 115BSection 143(3)

1O(23C) and section 13 to provide that any income by way of all anonymous donation which is taxable under section 115 BBC shall be included in the total income of the assessee. Section 115BBC is applicable from assessment year 2007-08 onwards. 11. To appreciate the issue we would like to reproduce section 115BBC as under- "115BBC. (1) Where

M/S. FORTUNE BUILDERS,BHOPAL vs. THE ACIT CENTRAL -II, BHOPAL

In the result all the three appeals of the assessee are allowed

ITA 84/IND/2017[2006-07]Status: DisposedITAT Indore18 Oct 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274Section 80I

section 80IB(1O) of the Act, for the reason that-the assessee does not satisfy the conditions to avail the benefit in the orders of assessment-passed on 30.12.2008 and 17.12.2009. 'The Assessing Officer also ordered for initiating penalty proceedings after disallowing

M/S. FORTUNE BUILDERS,BHOPAL vs. THE ACIT CENTRAL -II, BHOPAL

In the result all the three appeals of the assessee are allowed

ITA 83/IND/2017[2005-06]Status: DisposedITAT Indore18 Oct 2018AY 2005-06

Bench: Shri Kul Bharat & Shri Manish Borad

Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274Section 80I

section 80IB(1O) of the Act, for the reason that-the assessee does not satisfy the conditions to avail the benefit in the orders of assessment-passed on 30.12.2008 and 17.12.2009. 'The Assessing Officer also ordered for initiating penalty proceedings after disallowing

M/S. FORTUNE BUILDERS,BHOPAL vs. THE ACIT CENTRAL -II, BHOPAL

In the result all the three appeals of the assessee are allowed

ITA 82/IND/2017[2004-05]Status: DisposedITAT Indore18 Oct 2018AY 2004-05

Bench: Shri Kul Bharat & Shri Manish Borad

Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274Section 80I

section 80IB(1O) of the Act, for the reason that-the assessee does not satisfy the conditions to avail the benefit in the orders of assessment-passed on 30.12.2008 and 17.12.2009. 'The Assessing Officer also ordered for initiating penalty proceedings after disallowing

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

In the result, the appeal is allowed

ITA 63/IND/2017[2011-12]Status: DisposedITAT Indore15 Mar 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13

Section 10Section 11Section 143(3)Section 20

disallowed in the earlier year under section 43B were not claimed on payment in the assessment year by oversight was allowed by the Tribunal as the matter was before the assessing authority i.11 the earlier years." First Time Claim Before the CIT(A): Another related issue that arises is whether the assessee can claim relief before the CIT(A) even

NATRAJ DAL MILL,INDORE vs. ACIT 5 (1), INDORE

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

disallowance of employee’s contribution to PF and ESI of Rs.1,14,038/- and Rs.12,615/- respectively paid late by the appellant which is wrong, illegal and unjustified. 2. Ld. CIT(A) failed to appreciate the facts of the case in proper perspective. 3. The appellant prays for relief. 4. The appellant craves leave to add, alter or amend

SHRI ASHOK SOMANI,INDORE vs. THE DY CIT,PS , BANGALORE

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

disallowance of employee’s contribution to PF and ESI of Rs.1,14,038/- and Rs.12,615/- respectively paid late by the appellant which is wrong, illegal and unjustified. 2. Ld. CIT(A) failed to appreciate the facts of the case in proper perspective. 3. The appellant prays for relief. 4. The appellant craves leave to add, alter or amend