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4 results for “disallowance”+ Section 1Oclear

Sorted by relevance

Mumbai45Delhi32Chennai11Bangalore8Hyderabad8Ahmedabad6Kolkata5Indore4Cuttack4Cochin1Allahabad1Jodhpur1Karnataka1

Key Topics

Section 143(1)4Section 115B4Addition to Income4Section 36(1)(va)2Section 139(1)2Section 43B2Section 143(3)2Deduction2Disallowance2

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)

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

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 Indore
29 Oct 2021
AY 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

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

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