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5 results for “disallowance”+ Section 80P(2)(b)clear

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Mumbai393Bangalore260Pune199Chennai137Cochin77Panaji66Delhi58Nagpur54Kolkata52Jaipur49Visakhapatnam42Chandigarh37Ahmedabad36Raipur35Lucknow34Hyderabad34Rajkot24Indore21Surat16Jodhpur12Amritsar9Varanasi6Jabalpur5SC4Guwahati1

Key Topics

Section 80P(2)(d)5Section 80P(2)(a)5Addition to Income5Section 80P4Section 80P(1)4Deduction4Section 1483Section 43B2Section 143(3)2

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

disallowing the amount of Rs.1,84,110/- for non- 4 | P a g e fulfilment of requisite conditions laid down to claim deduction u/s 80P(2)(d) of the Income Tax Act, 1961. The sum payable/refund of any amount due on the basis of the assessment is determined as per the demand notice.” 4. On further appeal, Ld.CIT(A) upheld

INCOME TAX OFFICER WARD-1, CHHINDWARA vs. M. P. RASTRIYA KOYLA KHADAN MAJDOOR SANGH COLLIERY EMPLOYEE COOPERATIVE SOCIETY, CHHINDWARA

Section 802
Disallowance2
ITA 4/JAB/2021[2017-18]Status: DisposedITAT Jabalpur11 Jan 2023AY 2017-18

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

For Appellant: Sh. G.N. Purohit, Sr. Advocate &For Respondent: Smt. Maya Maheshwari & Sh
Section 143(3)Section 44Section 5Section 80Section 80P(1)Section 80P(2)(a)

disallowance, since deleted in first appeal by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‗CIT(A)‘, for short) vide his order dated 08/07/2020 in respect of the assessee‘s assessment under section 143(3) of the Income Tax Act, 1961 (‗the Act‘ hereinafter), dated 12/12/2019 for the Assessment Year (AY) 2017-18. 2. The appeal raises the following grounds

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

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 in the business

PRATHMIK KRISHI SAKH SAHAKARI SAMITI MARYADIT ,JERATH vs. INCOMETAX OFFICER WARD , NARSINGHPUR

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

ITA 151/JAB/2024[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2019-20 Prathmik Krishi Sakh V. Ito Ward Narsinghpur Sahakari Samiti Maryadit Income Tax Office, Jerath Trimurti Nagar, Housing Gram Jerath, Pathariya, Board Colony, Damoh-470661. Narsinghpur-487001. Pan:Aabap7893E (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr Dr Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr DR
Section 119(2)(b)Section 144BSection 147Section 148Section 151(1)Section 250Section 80P

section 119(2)(b) is pending.” 2. The facts of the case are that the Assessing Officer received information through ITBA software that the assessee had made cash deposits of Rs.5,89,76,696/-; made contract payments of Rs.1,40,392/-; made commission payments of Rs.3,88,381/- and received interest of Rs.12,695/- but not filed any income

PARTH KRISHI SAKH SAHAKARI SAMITI MARYADIT,SEHORA vs. INCOME TAX OFFICER WARD1(3), JABALPUR

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

ITA 93/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 80P

2 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) determining the total income of the assessee at Rs.14,34,709/-. The Assessing Officer disallowed an amount of Rs.14,34,709/- u/s 80P of the Act. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide impugned order