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.

107 results for “penalty u/s 271”+ Exemptionclear

Sorted by relevance

Mumbai1,090Delhi1,027Ahmedabad349Bangalore270Jaipur202Chennai164Pune160Hyderabad142Kolkata134Indore107Chandigarh105Karnataka103Surat90Raipur80Rajkot60Nagpur53Lucknow43Amritsar41Cochin40Calcutta35Visakhapatnam23Guwahati21Jodhpur13Allahabad13Dehradun12Patna11Agra10Ranchi9Cuttack7Varanasi6SC6Telangana3Jabalpur2Rajasthan2Panaji2Gauhati1

Key Topics

Section 271(1)(c)90Addition to Income77Penalty58Section 143(3)50Section 6837Section 14834Section 26334Section 1033Section 54B29

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

ITA 404/IND/2012[2007-08]Status: DisposedITAT Indore23 Aug 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 752/IND/2016[2007-08]Status: Disposed

Showing 1–20 of 107 · Page 1 of 6

Exemption29
Section 14724
Disallowance20
ITAT Indore
23 Aug 2018
AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 961/IND/2016[2011-12]Status: DisposedITAT Indore23 Aug 2018AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

ITA 484/IND/2012[2008-09]Status: DisposedITAT Indore23 Aug 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

ITA 293/IND/2016[2012-13]Status: DisposedITAT Indore23 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 754/IND/2016[2009-10]Status: DisposedITAT Indore23 Aug 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 753/IND/2016[2008-09]Status: DisposedITAT Indore23 Aug 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

exempt income during the year under appeal, therefore, respectfully following the decision rendered by Hon'ble Delhi High Court in the case of Cheminvest Ltd. Vs. CIT-IV in ITA No.749 of 2014 dated 2.9.2015 and the decision held by Hon'ble Allahabad High Court in the case of CIT Vs. Shivam Motors (P) Ltd. in ITA No.88

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

271 (SC) Omar Salay Mohamed Sait Vs. CIT (1959) 371TR 151 (SC) Nai Dunia News &Network Pvt Ltd. 171TJ 289 Trib.lndore AO made adhoc disallowance for expenses holding that "some" vouchers were not verifiable. HELD, no specific defect is pointed out. 'A' has maintained proper books which has not been rejected. B. ACIT vs.Popular Art Palace

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

271 (SC) Omar Salay Mohamed Sait Vs. CIT (1959) 371TR 151 (SC) Nai Dunia News &Network Pvt Ltd. 171TJ 289 Trib.lndore AO made adhoc disallowance for expenses holding that "some" vouchers were not verifiable. HELD, no specific defect is pointed out. 'A' has maintained proper books which has not been rejected. B. ACIT vs.Popular Art Palace

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

271 (SC) Omar Salay Mohamed Sait Vs. CIT (1959) 371TR 151 (SC) Nai Dunia News &Network Pvt Ltd. 171TJ 289 Trib.lndore AO made adhoc disallowance for expenses holding that "some" vouchers were not verifiable. HELD, no specific defect is pointed out. 'A' has maintained proper books which has not been rejected. B. ACIT vs.Popular Art Palace

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

ITA 529/IND/2025[2018 -2019]Status: HeardITAT Indore22 Dec 2025

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

exemption was claimed in the return of income, the AO disallowed the depreciation as claimed by the assessee amounting to Rs. 5,72,14,721/- and the same added to the total income of the assessee and initiated penalty proceedings u/s 271

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

ITA 509/IND/2025[2014-15]Status: DisposedITAT Indore22 Dec 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

exemption was claimed in the return of income, the AO disallowed the depreciation as claimed by the assessee amounting to Rs. 5,72,14,721/- and the same added to the total income of the assessee and initiated penalty proceedings u/s 271

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 253/IND/2017[2013-14]Status: DisposedITAT Indore08 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 52/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 28/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 262/IND/2017[2013-14]Status: DisposedITAT Indore08 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 53/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 29/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

271(1)(c) of the Act. 28. Brief facts relating to this cross appeals are that various additions were made by the Ld. AO in the assessment completed u/s 143(3) of the Act on 23.03.2015. Penalty proceedings were initiated. During the course of penalty proceeding necessary submissions were filed. Ld. AO levied penalty of Rs.33

THE ITO-EXEMPTION, INDORE vs. M/S VAJDI EDUCATIONAL SOCIETY, INDORE

In the result, appeal of the Revenue stands dismissed

ITA 582/IND/2018[2012-13]Status: DisposedITAT Indore04 Jun 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ito(Exemption) M/S. Vajdi Educational Society, Indore बनाम/ F-12, Jhoomer Ghat Rau, Vs. Indore (Revenue) (Respondent) Pan:Aaaac1063F Revenue By Shri R. S. Ambedkar Sr. Dr Respondent By Shri S.S. Deshpande, Ca Date Of Hearing: 03.06.2019 Date Of Pronouncement: 04.06.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Revenue Pertaining To Assessment Year 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 22.03.2018 Which Is Arising Out Of The Order U/S 271(1)(C) Of The Income Tax Act 1961(Hereinafter

Section 143(3)Section 271(1)(c)Section 68

u/s 271(1)(c) of the Income Tax Act 1961(hereinafter Vajdi Educational Society ITANo.582/Ind/2018 called as the ‘Act’) framed on 30.03.2017 by ITO, Exemption Indore. The revenue has raised following grounds of appeal: “(1) Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the penalty

SMT.NEENA VERMA,,DHAR vs. ITO, DHAR

In the result the appeal of the assessee is allowed

ITA 689/IND/2018[2009-2010]Status: DisposedITAT Indore27 Jun 2019AY 2009-2010

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2009-2010

Section 148Section 271(1)(c)Section 274Section 7

penalty by submitting that the assessee was of genuine belief that the amount of Rs.2,00,000/- received from General Electoral Trust was exempt from tax and this amount has already been spent and nothing is left with the assessee. Ld. Counsel also submitted that the impugned notice issued u/s 271