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.

16 results for “disallowance”+ Section 17(5)(d)clear

Sorted by relevance

Mumbai9,690Delhi6,330Bangalore3,006Chennai2,851Kolkata2,070Ahmedabad1,178Jaipur938Hyderabad692Indore561Surat474Pune457Chandigarh415Raipur300Rajkot246Cochin238Visakhapatnam224Lucknow221Nagpur208Cuttack173Karnataka169Amritsar130Agra103SC97Panaji94Allahabad78Guwahati72Jodhpur67Ranchi66Telangana61Patna54Calcutta45Varanasi34Dehradun31Kerala29Jabalpur16Punjab & Haryana9A.K. SIKRI ROHINTON FALI NARIMAN6Rajasthan4Himachal Pradesh4Orissa2A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 15416Addition to Income11Section 143(1)10Section 271(1)(c)10Section 1477Disallowance7Deduction6Section 1485Section 143(3)5Section 11

JILA SAHKARI KENDRIYA BANK KARAMCHARI SAKH SAHKARI SAMITI,SATNA vs. ASSISTANT COMMISSIONER OF INCOMETAX, KATNI

In the result, the appeal filed by the assessee is allowed

ITA 102/JAB/2022[2018-19]Status: DisposedITAT Jabalpur20 Sept 2023AY 2018-19

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalejila Sahkari Kendriya Bank Vs National E Karamchari Sakh Sahkari Assessment Samiti Maryadit Satna, Center, Income Tax Sahkar Bhawan, Behind Department, New Green Talkies, Pushpraj Delhi Colony, Satna (M.P)-485001. Acit, Katni (Appellant) (Respondent) Pan No. Aabaj4497Q Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

Section 80P(2)(a)Section 80P(2)(d)Section 80p

section 80P(2)(d) of the Act. 8. We find that identical issue of deduction u/s 80P(2)(d) of the Act has been allowed by the Tribunal in various cases including ITA No. 997/Mum/2023 for AY 2019-20 in the case of Gautam Dhan Co-op Housing Society Ltd vs ITO. The relevant finding of the Tribunal (supra

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

5
Section 80P(2)(d)5
Exemption3

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

5) of section 11; (b) "State financial corporation" means a financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); (c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

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

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

D E R (A) This appeal vide I.T.A. No.186/JAB/2024 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 23.10.2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1069887964(1) of Ld. Addl/Joint Commissioner of Income Tax (Appeals) [“JCIT(A)” for short], the First Appellate Authority. (B) The dispute in the present appeal started with the adjustment made

M/S. VALLABH MARKET,GADARWARA vs. PR. CIT-1, , JABALPUR

In the result, the assessee‟s appeal is partly allowed

ITA 12/JAB/2021[2016-17]Status: DisposedITAT Jabalpur29 Jun 2022AY 2016-17

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

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR
Section 263Section 263(1)

D E R Per Manomohan Das, JM: This is an Appeal by the assessee against the revisional order by the Ld. Principal Commissioner of Income Tax ( „Pr. CIT‟, in short), dated 29-03-2021 under section 263(1) of the Income Tax Act, 1961 ( the “Act” hereinafter) for Assessment Year (AY) 2016-17. There was delay of 5 days

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

In the result, the appeal of the Revenue is partly allowed

ITA 55/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 145(3)

D E R PER YOGESH KUMAR U.S.:J.M. The present appeal has been filed by the Revenue against the order of learned CIT(A)-1, Jabalpur dated 29/03/2019 pertaining to assessment year 2014-15. In this appeal the Revenue has raised the following grounds: “1. Whether on the facts and in the circumstances of the case

RAJSILA STONE CRUSHER,SIDHI vs. INCOMETAX OFFICER WARD 2 , REWA

In the result, the appeal of the assessee is allowed

ITA 121/JAB/2024[2012-13]Status: HeardITAT Jabalpur17 Sept 2025AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13 Rajsila Stone Crusher V. Income Tax Officer Prop Shri Pushpraj Singh, 15 Ward-2 Shastri Nagar, Gopadbanas, Income Tax Office, Kothi Distt-Sidhi-486661. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aalfr4762R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 143(2)Section 194ASection 201(1)Section 40Section 4O

17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Addl. Commissioner of Income-tax (Appeals)-1, Delhi dated 16.05.2024, pertaining to the assessment year 2012- 13. The assessee has raised the following grounds of appeal: - “1. The Learned Commissioner of Income Tax (Appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

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

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

D E R Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur ('CIT(A)' for short) dated 12.09.2018, partly allowing the assessee's appeal disputing the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) for Assessment

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

17,09,2023, and 21.05.2025. In its reply, the appellant has made the following submissions: - The appeal of the assessee named above is fixed for hearing before your Honour. In addition to the oral submissions to be made during the course of personal hearing, the assessee desires to make the following written submissions: - 1. The brief facts giving rise

ASHWANI KUMAR SEHGAL,KATNI vs. INCOME TAX OFFICER, KATNI

In the result, the appeal filed by the assessee is dismissed

ITA 46/JAB/2023[2010-11]Status: DisposedITAT Jabalpur21 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleashwani Kumar Sehgal Vs. Ito-1. M/S. Sehgal Industries, Katni-483501, Madhav Nagar Gate, Madhyapradesh. Katni-483501, Madhyapradesh. Pan/Gir No. : Ajgps0132E Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Advocate.Ar Respondentby : Shri.Shivkumar. Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi /Cit(A) A Passed U/Sec 154 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri.SapanUsrethe, Advocate.ARFor Respondent: Shri.ShivKumar. Sr. DR
Section 154

D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) Delhi /CIT(A) a passed u/sec 154 and 250 of the Act. The assessee has raised the following grounds of appeal. 1. The learned Commissioner of Income tax (Appeal) was not justified in not quashing

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

17,66,710/- on account of stock of 23,650 JHRC big pad. (d) Bed Sheet - As per the inventory print out taken from computer the assessee has 1788 bed sheet which are valued at Rs. 5,57,632/-. These bed sheets were purchased by the assessee during the period from 01/04/2011 to 17/11/2015 in support of this copy

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

In the result, the appeal filed by the assessee is dismissed

ITA 155/JAB/2018[2006-07]Status: DisposedITAT Jabalpur22 Sept 2023AY 2006-07

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 143(3)Section 271(1)(c)Section 37

D E R PER OM PRAKASH KANT, A.M.: This appeal by the assessee is directed against order dated 04.05.2018 passed by Ld. Commissioner of Income Tax(Appeals)-1, Jabalpur [in short “Ld.CIT(A)”] for assessment year 2006-07, in relation to penalty u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”) levied by Assessing Officer

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15

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

For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B

17,420. 2. Any other ground as may be adduced at the time of hearing.’ 3. Before us, the matter was argued at length. Like submissions, i.e., as before the Revenue authorities, were made before us. While Sh. Kumar, the ld. Sr. DR, relied on the assessment order, the assessee would on the impugned order. The assessee

M/S. R M SALES AND SERVICES PRIVATE LIMITED,SATNA vs. INCOME TAX OFFICER, WARD-2 , SATNA

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

ITA 138/JAB/2023[AY 2019-20]Status: HeardITAT Jabalpur08 Jan 2025

Bench: Shri Kul Bharatassessment Year: 2019-20 M/S. R.M. Sales & Services V. Income Tax Officer, Pvt. Ltd. Ward-2 Delha Mod, Sarla Nagar, Maihar Civil Lines, Satna - Distt. Satna-485772 (Mp). 485001. Pan:Aadcr5893G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143(1)Section 154Section 250Section 36(1)(va)Section 43B

D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) dated 21.09.2023 pertaining to the assessment year 2019-20. The assessee has raised the following grounds of appeal: - “1. That the Order passed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S.TDP & ASSOCIATES, JABALPUR

In the result, both the Revenue’s appeal and the assessee’s CO are dismissed

ITA 66/JAB/2019[2012-13]Status: DisposedITAT Jabalpur15 Jun 2022AY 2012-13

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

For Appellant: Shri Shiv Kumar, Sr. DRFor Respondent: Shri Sapan Usrethe, Advocate
Section 143(3)Section 147Section 254(2)Section 44A

D E R Per Sanjay Arora, AM: This is an Appeal by the Revenue and Cross Objection (CO) by the Assessee, directed against the Order dated 09/05/2019 by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’, for short) allowing the assessee’s appeal contesting it’s assessment under section 147 read with section

PRATHMIK KRISHI SAKH SAHKARI SAMITI MYD. TILHARI JABALPUR,JABALPUR vs. INCOME TAX OFFICER WARD1(1) JABALPUR, JABALPUR

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 16/JAB/2022[2016-17]Status: DisposedITAT Jabalpur15 Jun 2022AY 2016-17

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

For Appellant: Shri M.M. Nema, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 142(1)Section 143(2)Section 144Section 250Section 80P

D E R Per Bench: This is an Appeal by the Assessee agitating the Order dated 20-12-2021 by the Commissioner of Income Tax-Appeals (‘CIT(A)’ for short) under section 250 of the Income Tax Act, 1961 (‘the Act’, hereinafter) vide which the National Faceless Appeal Centre (CIT(A) has dismissed the appeal of the assesse-appellant

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

D E R PER OM PRAKASH KANT, A.M.: This appeal by the Revenue is directed against order dated 12.03.2018 passed by Ld. Commissioner of Income Tax(Appeals)-1, Jabalpur [in short “Ld.CIT(A)”] for the assessment year 2013-14, raising following grounds: 1. “That on the facts and circumstances of the case, Id.CIT(A) erred in deleting the addition