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39 results for “disallowance”+ Section 2(24)clear

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Key Topics

Section 143(1)43Section 36(1)(va)39Addition to Income25Section 43B24Section 139(1)19Disallowance17Section 143(3)16Section 37(1)16Section 2(24)(x)14

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

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. (emphasis supplied) [Clauses 8 and 9] It clarifies, in no uncertain terms, that the legislative intent, clear from the beginning, was that sec. 43B(b) did not include the employee’s contribution

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

Showing 1–20 of 39 · Page 1 of 2

Section 15413
Deduction12
Business Income6

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

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. (emphasis supplied) [Clauses 8 and 9] It clarifies, in no uncertain terms, that the legislative intent, clear from the beginning, was that sec. 43B(b) did not include the employee’s contribution

PHOENIX POULTRY,JABALPUR,JABALPUR vs. ACIT, CIRCLE 1(1),JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 76/JAB/2023[2018-19]Status: DisposedITAT Jabalpur21 Sept 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalephoenix Poultry, Vs. Acit, Circle -1(1) 201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. Pan/Gir No. : Aajfp5811H Appellant .. Respondent Assessee By : Shri Dhiraj Ghai, Ca Respondentby : Shri, Shiv Kumar. Sr.Dr Date Of Hearing 20.09.2023 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) Passed U/S 143(1)And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Dhiraj Ghai, CAFor Respondent: Shri, Shiv Kumar. Sr.DR
Section 143(1)Section 234ASection 36(1)Section 36(1)(va)

24)(x) the Income-Tax Act, of 1961, without considering the material fact that there was no default on part of the appellant in deposition of payment on time rather it was technical fault in PF portal which yielded in delay of mere one day. 4.That, the learned CIT(A) grossly erred, both on facts

M/S A R TRANSPORT,SATNA vs. INCOME TAX OFFICER, SATNA

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

ITA 16/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

disallowing the claim made by the appellant on account of employee's A.R. Transport vs ITO contribution of PF at Rs 2,37,773/- as the same was paid on or before the due date of filling of the Income Tax Return and is to be allowed as per the proviso of section

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)

2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142; or (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits, he may direct that such person shall

M/S RAMBILAS GATTANI vs. INCOME TAX OFFICER WARD-1,

In the result, assessee’s appeal is partly allowed

ITA 1/JAB/2016[2008-09]Status: DisposedITAT Jabalpur16 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 01/Jab/2016 "" " " " " " "  / Assessment Year : 2008-09   M/S. Rambilas Gattani, Income Tax Officer, Mohta Plot, Tilak Ward, Vs Ward 1, Pipariya, Dist. Hoshangabad

For Appellant: Shri L.L. Sharma, AdvFor Respondent: Shri PD Chougule, DR
Section 143(3)Section 250Section 44A

24, 518/- made on account of the difference in weight of Gram Account. At any rate the addition sustained is highly excessive and unwarranted in the facts and circumstances of the case. 2. Keeping in view the facts and circumstances of the case, the Hon'ble Commissioner of Income Tax (Appeals) is not justified in law in confirming the addition

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)

section 40A(3) is reduced from 1,21,807/- to Rs. 20195/-. In result, the assessee gets relief of Rs. 1,01,612/-. Thus, this ground of appeal is partly allowed. 15. Heard the parties and perused the materials. The learned CIT(A) being a fact finding authority found that all the payments made to the parties except the payment

M/S A R TRANSPORT,SATNA vs. ASSISTANT DIRECTOR OF INCOME TAX, WARD 2 SATNA.CENTRAL PROCESSING CENTRE,BANGALORE, KARNAATAKA

In the result, the assessee’s appeal is allowed

ITA 7/JAB/2022[2019-20]Status: DisposedITAT Jabalpur07 Apr 2022AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon’Bleassessment Year: 2019-20 A R Transport, Assistant Director Of Income Vs. Tax, Central Processing Satna, (M.P.) Centre, Bangalore [Pan : Aayfa 6634L] (Appellant) (Respondent) Appellant By Written Submissions Respondent By Sh. Rajesh Kumar Gupta, Sr. Dr Date Of Hearing 07/04/2022 Date Of Pronouncement 07/04/2022

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

section 143(1) of the Income Tax Act, 1961 (‘the Act’ hereinafter) vide order dated 06/5/2020. 2. None appeared for the assessee-appellant when the appeal was called out for hearing. There is, however, on record a written note by its’ counsel, Sh. Rahul Bardia, stating that the sole issue arising in appeal is the disallowance of employee’s contribution

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 32/JAB/2021[2019-20]Status: DisposedITAT Jabalpur16 Sept 2022AY 2019-20

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

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021) and, following it, in Ultra Clean & Care Services (P.) Ltd. v. Asst. DIT (in ITA No. 44/Jab/2021

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX CPC, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 43/JAB/2021[2018-19]Status: DisposedITAT Jabalpur16 Sept 2022AY 2018-19

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

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021) and, following it, in Ultra Clean & Care Services (P.) Ltd. v. Asst. DIT (in ITA No. 44/Jab/2021

PRIMO PICK PACK PRIVATE LIMITED,JABALPUR vs. DEPUTH COMMISSIONER OF INCOME TAX CPC , BANGALORE OFFICER ISACIT, CIRCLE2(1) JABALPUR, JABALPUR

In the result, the appeals by the assessees are allowed

ITA 30/JAB/2022[2019-20]Status: DisposedITAT Jabalpur28 Jun 2022AY 2019-20

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 44A

section 43B(b), i.e., to the exclusion of s. 36(1)(va), are held as retrospective. Legislative intent being the cornerstone and the sole determinant of any interpretative exercise, both the language of the relevant provisions, as well as of the recently inserted Explanations thereto, introduced with a view to, as stated therein, remove any doubt in the matter

GEOMIN INDUSTRIES PRIVATE LIMITED,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME 2(1)CPC TAX,CPC, , JABALPUR

In the result, the appeals by the assessees are allowed

ITA 57/JAB/2021[2018-19]Status: DisposedITAT Jabalpur28 Jun 2022AY 2018-19

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 44A

section 43B(b), i.e., to the exclusion of s. 36(1)(va), are held as retrospective. Legislative intent being the cornerstone and the sole determinant of any interpretative exercise, both the language of the relevant provisions, as well as of the recently inserted Explanations thereto, introduced with a view to, as stated therein, remove any doubt in the matter

M/S R S CARGO,,SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CENTRE, BANGALORE, BANGALORE

In the result, the assessee’s appeal is allowed

ITA 12/JAB/2022[2017-18]Status: DisposedITAT Jabalpur06 Sept 2022AY 2017-18

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

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 1Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 1 | P a g e R.S. Cargo v. Dy. CIT 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench, following it’s decision in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021). Sh. Mehrotra

M/S SRBH EBGUNEERING & EQUIPMENT PVT LTD DELHA MOD, SARLA NAGAR , MAIHAR DISTT SATNA(M.P),SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX , DCIT CIR KATNI, JABALPUR

In the result, the assessee’s appeal is allowed

ITA 10/JAB/2022[2017-18]Status: DisposedITAT Jabalpur06 Sept 2022AY 2017-18

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

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench, following it’s decision in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021). Sh. Mehrotra, the ld. Sr. DR, would, on asking, concede to this being

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

Section 143(3)Section 147Section 148Section 44ASection 80Section 80I

disallowing the claim of depreciation and imposing the tax on the same which is neither correct nor justified therefore same is liable to be deleted. However, prior to arguing the same, the ld. Counsel for the assessee, Shri Mishra, would plead for admission of legal Grounds (Gds. 3 & 4), reading as under, also praying for their adjudication first inasmuch

SHRI GOVIND SINGH, REWA vs. INCOME TAX OFFICER,WARD-1,, SATNA

In the result, the appeal of the assesse is dismissed

ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19

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

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

disallowing Rs. 10,670/ - in respect to fee on alc of delay in filing of GST return; failing to appreciate tha t the fee paid for delay in filing of GST return is an allowable expenditure. 2. The issue of ESI/PF payment has attained finality by the order of the Hon’ble Supreme Court in the case of Checkmate Services

GOUR ROAD TAR COAT PRIVATE LIMITED, ,JABALPUR vs. ACIT CIRCLE 2(1), JABALPUR

In the result, the appeal of the assesse is dismissed

ITA 31/JAB/2021[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

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

For Appellant: Sh. Sachin Kumar Bajpai, CAFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43

disallowing the amount of employee contribution towards EFP and ESI. Assessee has deducted amount of employee contribution of EPF and ESI from salary on monthly basis and paid the amount after the due date as fixed by the concerning departments. Assessee has filed his return under section 139(1) and paid this amount before filing ITR i.e. assessee has filed

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

Section 4Oa(ia) of the Act the appellant should not be deemed assessee in default and confirming the addition of Rs. 7,24,937/on the ground that it was inserted w.e.f 01.04.2013 by ignoring all the Judgments relied on by the appellant that it is retrospective in nature. 3. The Ld. Commissioner of Income Tax (Appeal) ADDL/JCIT (A)-1 Delhi

M/S VARSMA ENGINEERS GROUP, 656, VIJAY NAGAR , DAMOH ROAD , ,JABALPUR vs. ACIT, CIRCLE 1(1) , JABALPUR

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

ITA 90/JAB/2022[2022-21]Status: DisposedITAT Jabalpur11 Sept 2023AY 2022-21

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Varsma Engineers Vs Asst. Director Of Group, 656, Vijay Nagar, Income Tax, Cpc, Damoh Road, Jabalpur (M.P.) Bengaluru. Acit, Circle-1(1), Jabalpur. (Appellant) (Respondent) Pan No. Aaefv7885Q Assessee By Shri H.S.Modh, Adv. Revenue By Shri Rajesh Kumar, Sr. Dr Date Of Hearing 11/09/2023 Date Of Pronouncement 11/09/2023 O R D E R Per Om Prakash Kant, A.M.: The Appeal By The Assessee Is Directed Against The Order Dated 03.10.2022 Of Ld. Commissioner Of Income Tax(A)-National Faceless Appeal Centre, Delhi [“In Short The Ld.Cit(A)”] For Assessment Year 2020-21, Raising Following Grounds:-

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

2(24)(x) of the Act and on payment or deposit of same before due date under relevant Act, 4 | P a g e make the assessee eligible for deduction u/s 36(1)(va) of the Act. The Hon’ble Supreme Court has explained the law from the date of inception of the provision of section

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

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

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 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) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai. FCA.ARFor Respondent: Shri.Rajesh Kumar.Sr. DR
Section 143(1)Section 24

disallowance of Rs. 1,82,009/- being deduction from rental income under section 24(a) be allowed as expenses /deduction and correct rental income be derived at. 2