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7 results for “TDS”+ Section 80P(2)(A)clear

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Key Topics

Section 80P15Section 1488TDS7Addition to Income6Deduction6Section 1474Disallowance4Section 2013Section 1973Section 43B

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

2. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the disallowance of Rs.29,10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating that appellant is a sahakari samiti and is maintaining proper books of accounts and deduction claimed under section 80P is allowable to appellant which

2
Section 2502
Section 143(2)2

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

2. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the disallowance of Rs.29,10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating that appellant is a sahakari samiti and is maintaining proper books of accounts and deduction claimed under section 80P is allowable to appellant which

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

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

ITA 18/JAB/2025[2017-18]Status: DisposedITAT Jabalpur30 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 270ASection 80P

2 of 4 the appellant under section 80P of the act without appreciating that appellant is a sahakari samiti and is maintaining proper books of accounts and deduction claimed under section 80P is allowable to appellant which was denied by the AO on the ground that appellant have not supplied the documents. 5. The learned Commissioner of Income tax (Appeal

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 22/JAB/2016[2010-11]Status: DisposedITAT Jabalpur08 Jun 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

sections 201(1) & 201(1A) of the Income Tax Act, 1961 („the Act‟, hereinafter) in it‟s case for three consecutive years, being assessment years (AYs). 2010-11 to 2012-13, by the Commissioner of Income Tax (Appeals)-1, Jabalpur („CIT(A)‟ for short) vide again a consolidated order dated 16/11/2015. The appeals raising the same issues, per identically worded

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 23/JAB/2016[2011-12]Status: DisposedITAT Jabalpur08 Jun 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

sections 201(1) & 201(1A) of the Income Tax Act, 1961 („the Act‟, hereinafter) in it‟s case for three consecutive years, being assessment years (AYs). 2010-11 to 2012-13, by the Commissioner of Income Tax (Appeals)-1, Jabalpur („CIT(A)‟ for short) vide again a consolidated order dated 16/11/2015. The appeals raising the same issues, per identically worded

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 24/JAB/2016[2012-13]Status: DisposedITAT Jabalpur08 Jun 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

sections 201(1) & 201(1A) of the Income Tax Act, 1961 („the Act‟, hereinafter) in it‟s case for three consecutive years, being assessment years (AYs). 2010-11 to 2012-13, by the Commissioner of Income Tax (Appeals)-1, Jabalpur („CIT(A)‟ for short) vide again a consolidated order dated 16/11/2015. The appeals raising the same issues, per identically worded