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9 results for “disallowance”+ Section 80G(5)(vi)clear

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Key Topics

Section 12A17Section 143(3)13Addition to Income8Section 234A6Section 143(2)5Deduction5Section 115B4Section 80G4Section 104Section 263

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 Indore
3
House Property3
Cash Deposit3
29 Oct 2021
AY 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)

vi) to the assessee society. In the result ground of the appeal in the instant appeal of the assessee are allowed.” Therefore, the first reason cited by the CIT(E) while rejecting the application for registration u/s 12AB and approval u/s 80G(5) is no more in existence as this tribunal has already set aside the said order of cancellation

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

ITA 272/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

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(5)(vi) of the LT. Act 1961 enclosed herewith for i. Sri Aurobindo Institute of Medical Sciences ii. Sri Aurobindo Institute of Management Sciences & Technology 4 Copy of Statement recorded during Survey Proceedings enclosed (Page 22-29) 5 Copy of Wealth Tax Return for AY 2012-13 enclosed (Page30-34) 6 Disallowance of Excess interest claimed

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(5)(vi) of the LT. Act 1961 enclosed herewith for i. Sri Aurobindo Institute of Medical Sciences ii. Sri Aurobindo Institute of Management Sciences & Technology 4 Copy of Statement recorded during Survey Proceedings enclosed (Page 22-29) 5 Copy of Wealth Tax Return for AY 2012-13 enclosed (Page30-34) 6 Disallowance of Excess interest claimed

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(5)(vi) of the LT. Act 1961 enclosed herewith for i. Sri Aurobindo Institute of Medical Sciences ii. Sri Aurobindo Institute of Management Sciences & Technology 4 Copy of Statement recorded during Survey Proceedings enclosed (Page 22-29) 5 Copy of Wealth Tax Return for AY 2012-13 enclosed (Page30-34) 6 Disallowance of Excess interest claimed

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

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

ITA 162/IND/2022[2016-17]Status: DisposedITAT Indore14 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

Section 10Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 80G

vi) of the Act but the assessee has claimed exemption. The AO accordingly denied the claim of exemption claimed by the assessee u/s 11 & 12 as well as u/s 10(23C)(iiiad) of the Act. Further the AO noted that the assessee has shown secured loan from bank on which interest was claimed whereas the assessee has also given loan