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29 results for “disallowance”+ Section 2(17)clear

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Key Topics

Addition to Income19Section 15418Section 143(3)15Section 143(1)13Disallowance13Section 43B11Deduction11Section 271(1)(c)10Section 36(1)(va)9

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

Showing 1–20 of 29 · Page 1 of 2

Section 1477
Section 407
Search & Seizure5

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

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

17 ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT get the benefit of deduction under section 43B(b) as provided under the proviso thereto only with regard to the portion of the amount paid by the employer to the contributory fund. Such an understanding of section 43B is further exemplified by the phraseology used

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

17 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT get the benefit of deduction under section 43B(b) as provided under the proviso thereto only with regard to the portion of the amount paid by the employer to the contributory fund. Such an understanding of section 43B is further exemplified by the phraseology

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)

17,28,568 (u/s. 115-JB), paying tax (including interest Rs.9.98 lacs) at Rs.102.50 lacs on the latter income, at which income the same was assessed u/s. 143(3) on 16.12.2010. Subsequently, it was observed that prior period income of Rs. 6636.02 lacs, credited to the profit and loss account and duly returned as income for the year

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)

disallowance of expenses as claimed under section 11 of the income tax act. Copy of intimation under section143(1) as received is enclosed as page no 8 to 27 of this reply. 1.2 Assessee is a charitable institution and is registered under section 12A vide order dated 22.07.1999 and accordingly has claimed exemption under section 11 of the Income

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

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

Section 143(2)Section 143(3)Section 40Section 40A(3)

2 of the Revenue’s appeal. 12. Ground No. 3 is regarding allowing the relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by the Assessing Officer u/s 40A(3) of the Act. 13. The learned Assessing Officer made the addition of Rs.1,21,807/- on the ground that the assessee was following single

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)

2,02,733 Other Deductions 30,64,923 Royalty 17,55,222 Stationery 25,430 Tender Fees 79,387 Other Taxes 78,475 Vehicle Maintenance 6,60,605 Water Tax 11,41,140 TOTAL 4,12,49,060 7. The assessee produced some vouchers regarding the expenses. However, the Assessing Officer accepted the vouchers of bank commission and rejected other

JILA SAHAKARI BANK MARYDIT,JABALPUR vs. INCOME TAX OFFICER WARD1(2),

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

ITA 231/JAB/2016[2012-13]Status: DisposedITAT Jabalpur16 Mar 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 231/Jab/2016 "" " " " " " "  / Assessment Year : 2012-13   Jila Sahakari Bank Maryadit, Income Tax Officer, Sahakari Sadan, Wright Town, Vs Ward 1(2), Jabalpur (Mp) Jabalpur Pan : Aaajj 0118 J / (Appellant) / (Respondent)         Assessee By : Shri Neeraj Agrawal, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 9Th June 2016 Vide Appeal No.J/Cit/A/I/Jbp/Ito/Ward/1(3)/Jbp/079/2015-16, Arising Out Of Order Under Section 144/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 27.03.2015 Framed By The Ito, Ward 1(2), Jabalpur.

For Appellant: Shri Neeraj Agrawal, CAFor Respondent: Shri PD Chougule, DR
Section 143(2)Section 144Section 36(1)(viia)Section 40

17 days and admit the appeal for adjudication. Jila Sahakari Bank Maryadit Vs. ITO AY : 2012-13 3. Briefly stated facts, as culled out from the record, are that assessee is a Co-operative Society engaged in the business of banking and working as Central Co-operative Bank. Return of income was filed on 30.11.2012 declaring income of Rs.9

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

In the result, the appeal of the Revenue is hereby dismissed

ITA 1/JAB/2021[2017-18]Status: DisposedITAT Jabalpur23 Nov 2023AY 2017-18

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 12ASection 28Section 57

section 12A of the Income Tax Act, 1961 and engaged in providing skill training courses to students. The 2 Shri Sidhivinayak Education Society the assessee filed return of income declaring an amount of Rs. 48,300/-. As the society could not establish the genuineness/ veracity of the claim of expenditure the Aessing Officer disallowed the entire amount of expenditure. Rs.2

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

disallowed following sum placing reliance on provisions of section 43B of the Act; 16. The ld. CIT(A) has also gone through the rules for payment of Service Taxed. The rules for payment of service tax 8 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. has been provided in section 68 of Finance Act, 1994 as well as in Rule

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

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

2,72,850/- for furnishing of inaccurate particulars of income. (iii) In result, these grounds of appeal are decided against the assessee.” 4 | P a g e J.P.Tobacco Product Pvt.Ltd. vs ACIT 3. Before us, Ld. Counsel for the assessee submitted that paper publication of the obituary also contained name of the company and it was not a mere intimation

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)

disallowance u/s. 40(a)(ia). 4 | P a g e Vallabh Market v. Pr. CIT b) No enquiry by the AO on the provision of Rs. 17,44,964, reflected as „Excess Amount Payable‟ in the balance-sheet as at the year-end (31/03/2016). We examine this aspect of the matter as follows: c) Vast variation between the reported gross

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

17 of the order which is read as under: 13. It was submitted that as per the provisions of Section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the 6 Gaurav Singh ITA No. 90/JAB/2023. provisions of the Act would apply to the extent they are more beneficial to a taxpayer. Therefore

M/S SHOBHA MINERALS (KEVLARI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 51/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 78/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (KEVLARI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 77/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

M/S SHOBHA MINERALS (DHAMKI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 52/JAB/2018[2015-16 (Quarter: 2)]Status: DisposedITAT Jabalpur24 Feb 2020

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

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

section 43B of LT Act, 1961. While ignoring the fact that the same have been suo-moto added back by the appellant in the computation of Total Income and paid taxes, accordingly. 4. That Ld. CIT (A) NFAC has failed to appreciate the fact from perusal of the computation of income uploaded in the ITAT Portal and also return filed