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43 results for “disallowance”+ Section 36(2)(i)clear

Sorted by relevance

Mumbai7,820Delhi7,017Bangalore2,375Chennai2,287Kolkata2,039Ahmedabad1,073Jaipur816Pune797Hyderabad759Chandigarh541Indore529Surat339Raipur290Visakhapatnam234Karnataka228Cochin227Rajkot227Amritsar218Nagpur208Lucknow172Cuttack125Agra101Guwahati94Jodhpur87Telangana87Ranchi75SC73Panaji69Allahabad67Calcutta61Patna46Jabalpur43Kerala33Varanasi31Dehradun30Punjab & Haryana14Rajasthan7Himachal Pradesh5Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1Tripura1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Andhra Pradesh1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 36(1)(va)43Section 143(1)41Section 43B32Addition to Income32Disallowance25Section 37(1)22Deduction18Section 15417Section 139(1)15

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)

2. The brief facts of the case are that, the assessee is a partnership firm engaged in the business of poultry. The assessee has filed the return of income for the A.Y 2018-19 on 30.10.2018 disclosing a total income of Rs. 53,30,16,180/- and the return of income was processed with disallowance u/s 36

Showing 1–20 of 43 · Page 1 of 3

Section 2(24)(x)14
Section 143(3)11
Natural Justice8

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 36

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 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 36

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

36,71,838/-, printing & stationary expenses of Rs. 77,81743/-, travelling expenses of Rs. 50,80,623/- and business promotion expenses of Rs. 2,82,229/-. The entire expense were to the tune of Rs. 2,05,82,834/-. Therefore, the AO on ad-hoc basis disallowed sum of Rs. 20,00,000/- and added back to the income

MEHROTRA BUILDCON PVT.LTD,SATNA vs. ASSTT.COMMISSIONER OF INCOME TAX CIR , SATNA

In the result, the appeal filed by the assessee for the AY 2017-

ITA 15/JAB/2023[2018-2019]Status: DisposedITAT Jabalpur22 Sept 2023AY 2018-2019

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 36Section 36(1)(va)Section 43Section 43B

disallowance is not justified it is contrary to the provisions of section 43B,the entire addition should be quashed. 2. The addition has been made without affording opportunity to the assessee is devoid of natural justice should be deleted. 3. The learned CIT(A) is not justified in holding that explanation added to section 36

MEHROTRA BUILDCON PVT.LTD,SATNA vs. ASSTT.COMMISSINOR OF INCOME TAX CIRCLE , SATNA

In the result, the appeal filed by the assessee for the AY 2017-

ITA 14/JAB/2023[2017-2018]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-2018

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 36Section 36(1)(va)Section 43Section 43B

disallowance is not justified it is contrary to the provisions of section 43B,the entire addition should be quashed. 2. The addition has been made without affording opportunity to the assessee is devoid of natural justice should be deleted. 3. The learned CIT(A) is not justified in holding that explanation added to section 36

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)

36. In the result, the appeal of the Revenue is dismissed. C.O.No.03/JAB/2018 37. The ground No.1 is regarding confirmation of disallowance of Rs.20,195/- made by the Assessing Officer u/s 40A(3) of the Act. 38. The learned Assessing Officer made disallowance of Rs.1,21,807/- by applying the provisions of section 40A(3) of the Act. The learned

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

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

disallowance in the year under consideration is bad in law. ADDITIONAL GROUND 5. The AO was not justified in passing order under section 147 of the Act without issuing any notice under section 148 as the notice issued under section 148 was not issued to anybody as apparent from the portal. 6. The AO was not justified in passing order

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

disallowance in the year under consideration is bad in law. ADDITIONAL GROUND 5. The AO was not justified in passing order under section 147 of the Act without issuing any notice under section 148 as the notice issued under section 148 was not issued to anybody as apparent from the portal. 6. The AO was not justified in passing order

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

section 143(1) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the relevant years. The Arguments 2. Sh. Purohit, the ld. Sr. counsel for the assessee, would, at the outset, submit that the issue arising in the instant appeals, i.e., the maintainability in law of the adjustment to the returned income in respect of the employee’s contributions

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

section 143(1) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the relevant years. The Arguments 2. Sh. Purohit, the ld. Sr. counsel for the assessee, would, at the outset, submit that the issue arising in the instant appeals, i.e., the maintainability in law of the adjustment to the returned income in respect of the employee’s contributions

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

section 154 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2017-18 dated 14/5/2019. The Arguments 2. Sh. Bardia, the ld. Counsel for the assessee, would, at the outset, submit that the issue arising in the instant appeal, i.e., the maintainability in law of the adjustment to the returned income in respect of employee

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

section 143(1) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2017-18 vide Intimation dated 28/03/2019. The Arguments 2. Sh. Bardia, the ld. Counsel for the assessee, would, at the outset, submit that the issue arising in the instant appeal, i.e., the maintainability in law of the adjustment to the returned income

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

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

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

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 9/JAB/2023[2020-21]Status: DisposedITAT Jabalpur22 Sept 2023AY 2020-21

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 36Section 36(1)(va)Section 43B

2. The learned CIT(A) has erred in law and on facts of the case for confirming the addition of Rs.2571720/- on account of delayed payment of EPF & ESI under section 36 of the Income Tax ACT 1961.The disallowance

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 8/JAB/2023[2019-20]Status: DisposedITAT Jabalpur22 Sept 2023AY 2019-20

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 36Section 36(1)(va)Section 43B

2. The learned CIT(A) has erred in law and on facts of the case for confirming the addition of Rs.2571720/- on account of delayed payment of EPF & ESI under section 36 of the Income Tax ACT 1961.The disallowance