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4 results for “capital gains”+ Section 234clear

Sorted by relevance

Mumbai221Delhi206Bangalore60Kolkata40Jaipur38Chennai26Ahmedabad24Pune20Nagpur17Chandigarh17Cuttack15Indore14Hyderabad12Ranchi9Raipur8Guwahati8Surat6Cochin5Jodhpur4Lucknow3Visakhapatnam2Amritsar2Jabalpur1Agra1

Key Topics

Section 1488Section 54F6Section 1544Section 2344Section 54B4Section 80G4Section 143(3)3Section 2502Exemption2Deduction

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

capital gain. The ld. AO has not considered the law full submission made by the assessee and rectified the assessment u/s 154 of the Income Tax Act and make addition of Rs. 20,54,894/- vide order dated 13.06.2018. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before

MAHENDRA RATHI,BIKANER vs. ITO, BIKANER

2
Addition to Income2
Limitation/Time-bar2
ITA 299/JODH/2024[2010-11]Status: Disposed
ITAT Jodhpur
28 May 2025
AY 2010-11
Section 147Section 148Section 2(14)(iii)Section 234Section 250

234-C of the Act.\"\nThere was a delay of 428 days in filing the appeal. The Ld. AR submitted\nthat the appellant was under treatment of Angioplasty duly supported with an\nAffidavit certified by Central Notary, Govt. of India. The Ld. DR has no objection.\nConsidering the bonafide reason, the delay in filing appeal is condoned and\nappeal admitted

NARAYANI BAI DANGI,UDAIPUR vs. ITO WARD 2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 42/JODH/2022[2016-17]Status: DisposedITAT Jodhpur13 Oct 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.42/Jodh/2022 Assessment Year: 2016-17

Section 143(3)Section 147Section 148Section 151Section 234Section 250Section 54B

capital gain by denial of deduction u/s 54B, also erred in not considering the material in their true perspective and sense. Hence the addition so made by the Id. AO and confirmed by the Id. CIT(A) is being totally contrary to the provisions of law and facts on the record and hence the same may kindly be deleted

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

ITA 278/JODH/2023[2022-23 to 2026-27]Status: DisposedITAT Jodhpur10 Nov 2023

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

Section 12Section 12A(1)(ac)Section 80GSection 80G(5)

gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if— (a) the institution or fund maintains separate books of account in respect of such business; (b) the donations made to the institution or fund are not used