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7 results for “disallowance”+ Section 80Jclear

Sorted by relevance

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Key Topics

Section 80P12Section 143(1)7Section 80P(2)(a)7Section 143(3)5Deduction5Section 2634Section 80J4Business Income4Addition to Income4Section 143(2)

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011
For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)

80J] and section 80JJ]]\n(4) The provisions of this section shall not apply in relation to any co-operative bank other\nthan a primary agricultural credit society or a primary co-operative agricultural and rural\ndevelopment bank.\nExplanation. For the purposes of this sub-section, -\n(a) "co-operative bank" and "primary agricultural credit society" shall have the meanings

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JAIPUR, JAIPUR

3
Section 80P(2)(d)3
Disallowance2

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

section 80J(6A) to extent it requires furnishing of auditor's report in prescribed form along with return, is directory in nature and not mandatory - Held, yes - Whether assessee can be permitted to produce such report at later stage when question of disallowance

BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER

In the result, the appeal of the assessee is dismissed

ITA 635/JPR/2024[2020-21]Status: DisposedITAT Jaipur06 Feb 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant

For Appellant: Mr. Shailesh Mantri, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, CIT, Ld. DR
Section 22Section 23ASection 250Section 32Section 36(1)Section 43BSection 80PSection 80P(2)(a)Section 80P(4)

disallowance of deduction u/s. 80P of the Act. The assessee being further aggrieved preferred the present appeal before us. 4. We have gone through the order of the AO, order of the Ld. CIT(A) and submissions of the assessee alongwith grounds taken before us. It is observed that the assessee is an artificial judicial person (AJP) as the same

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)
Section 143(1)Section 250Section 4Section 5Section 6Section 90

section 80J(6A) to extent it requires furnishing of auditor's report in prescribed form along with return, is directory in nature and not mandatory - Held, yes - Whether assessee can be permitted to produce such report at later stage when question of disallowance

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

ITA 10/JPR/2024[2020-21]Status: DisposedITAT Jaipur05 Mar 2024AY 2020-21

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. A. S. Nehra, Addl. CIT
Section 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowing claim of deduction u / s 80P(2)(a)(i) as well as under section 80P(2)(d) have been discussed at Para 4 to 4.1 above. It is an undisputed fact that during the year under consideration, the appellant had earned interest income of Rs. from FDRs with the 5,17,43,725/- DEPARTMEN Rajasthan State Co-operative Bank

MURLI DHAR UPADHYAY,JAIPUR vs. ITO WARD 6(3), JPR, JAIPUR

In the result, stands allowed

ITA 252/JPR/2025[2017-18]Status: DisposedITAT Jaipur16 Sept 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashok Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a
Section 143(2)Section 143(3)Section 270A(1)Section 40A(3)

disallowance as well as addition should be deleted. By observing the assessment order and complete assessment proceedings it is revealed that whatever information sought from Ld. AO have been submitted by the assessee appellant in due course and before making additions as made by the Ld. AO, he did not issue any Show Cause Notice to the assessee. The additions

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

ITA 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 270ASection 80P

disallowed the deduction of interest income of Rs.8,22,174/- claimed u/s 80P of IT Act, 1961. 4. The Ld. CIT(A), NFAC at Para 6.2 after referring to the decision of Hon’ble Supreme Court in case of Totgars Co- Operative Sale Society Ltd. Vs. ITO [2010] 322 ITR 283, at Para 6.3 held that interest earned on investment