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

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Key Topics

Section 80P(2)(d)15Section 80P8Section 143(1)7Section 80P(4)6Section 2635Deduction5Section 80A4Section 80P(2)(a)4Disallowance4Section 143(3)

ACIT, CIRCLE, BHILWARA vs. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA

In the result the ground No

ITA 163/JODH/2019[2016-17]Status: DisposedITAT Jodhpur11 Sept 2023AY 2016-17
Section 142(1)Section 143(2)Section 2(19)Section 22Section 80P(2)(d)

e-proceedings and the same is taken on record. During the period under consideration, the assessee has claimed deduction u/s 80P(2)(d) of the Act against the interest received from the following banks:- Baroda Rajasthan Gramin Bank Ltd. : Rs. 2,23,46,187/- Central Co-op. Bank : Rs. 31,128/- Rs. 2,23,77,315/- The plea

BALOTRA COOPERATIVE MARKETING SOCIETY LTD. ,BALOTRA, BARMER vs. PR. CIT-1, JODHPUR

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

3
ITA 77/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. Balotra Cooperative Vs The Pr. Cit Marketing Society Ltd. Jodhpur-1 Jodhpur (Appellant) (Respondent) Pan No. Aaaab 0204 C

Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

E R PER: B. R. BASKARAN, AM The assessee has filed this appeal challenging the revision order dated 26- 03-2022 passed by the ld. PCIT, Jodhpur-1, Jodhpur u/s 263 of the Income Tax Act, 1961 for the A.Y. 2017-18. The assessee is challenging the validity of the Revision Order passed by the ld. PCIT. 2. None appeared

ITO, WARD-1(5), JODHPUR vs. PUSTIKAR SAKH SAHAKARI SAMITI LTD., JODHPUR

ITA 395/JODH/2019[2016-17]Status: DisposedITAT Jodhpur07 Jul 2023AY 2016-17
Section 143(2)Section 143(3)Section 56Section 80(2)(a)Section 80PSection 80P(2)(a)Section 80P(4)

section 80P(4) such deduction is not admissible to it.” Pustikar Sakh Sahakari Samiti Ltd. 3. Brief facts of the case are that the assessee society is engaged in banking business and provides credit facilities to its members. It e- filed the return of income for the assessment year 2016-17 on 16.10.2016 admitting the total income

ITO, WARD-1(5), JODHPUR vs. M/S. PUSHTIKAR SAKH SAHAKARI SAMITI LTD., JODHPUR

ITA 90/JODH/2020[2017-18]Status: DisposedITAT Jodhpur07 Jul 2023AY 2017-18
Section 143(2)Section 143(3)Section 56Section 80(2)(a)Section 80PSection 80P(2)(a)Section 80P(4)

section 80P(4) such deduction is not admissible to it.” Pustikar Sakh Sahakari Samiti Ltd. 3. Brief facts of the case are that the assessee society is engaged in banking business and provides credit facilities to its members. It e- filed the return of income for the assessment year 2016-17 on 16.10.2016 admitting the total income

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

ITA 771/JODH/2024[2018-19]Status: DisposedITAT Jodhpur21 Aug 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(iv)

E R Per Bench: The instant appeal of the assessee filed against the order of the Learned Commissioner of Income-tax (Appeals) / ADDL /JCIT (A)-7 Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2018-19, date of order 29/03/2024. The impugned order emanated from