BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

418 results for “disallowance”+ Section 12A(1)(b)clear

Sorted by relevance

Mumbai418Delhi399Bangalore232Kolkata166Ahmedabad159Chennai124Jaipur117Pune87Chandigarh75Lucknow75Hyderabad73Indore38Calcutta34Visakhapatnam32Raipur28Cuttack26Cochin21Nagpur18Amritsar17Jodhpur16Surat16Karnataka15Rajkot12Agra11Ranchi8Panaji5SC5Varanasi5Guwahati4Allahabad4Jabalpur3Patna3Telangana3Dehradun2Punjab & Haryana1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Andhra Pradesh1

Key Topics

Section 11222Section 12A94Section 143(3)78Exemption73Section 2(15)72Addition to Income44Section 143(1)38Section 26337Disallowance37Section 10

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

12A(b) of of of the Act. 4. It It It is is is submitted submitted submitted that that that the the the denial denial denial of of of exemption exemption exemption under under under Section 11 of the Act, as discussed above, has led to Section 11 of the Act, as discussed above, has led to Section

Showing 1–20 of 418 · Page 1 of 21

...
35
Deduction34
Charitable Trust33

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

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

ITA 2061/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Aug 2019AY 2014-15

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

For Appellant: Shri. Bhadresh DoshiFor Respondent: Shri. Abhi Rama Karthikeyn S
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

B, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, [section 115JC] or section 115VW] or to give a notice under clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically.] The appellant has contended that it had claimed deduction u/s 11(2) of Rs.6

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav Shukla
Section 11Section 12A

disallowance of exemption u/s. mption u/s. 11 of the Act and cannot be a ground Act and cannot be a ground for rejection of registration u/s. 12A. for rejection of registration u/s. 12A. Ground - 4 4 - Without prejudice to the above, out of abundant Without prejudice to the above, out of abundant precaution and in good faith, the appellant

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

ITA 2517/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Sanjay Parikh
Section 143(3)Section 263Section 80G

b. The view taken by the assessing officer in respect of the 80G Donation Deduction was, in any case, a plausible view; and Donation Deduction was, in any case, a plausible view; and c. Revisionary proceedings could not be initiated on a merely on the sionary proceedings could not be initiated on a merely on the sionary proceedings could

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

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

ITA 2714/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

For Appellant: Mr. Sandip S. Nagar, &For Respondent: 24/07/2024
Section 11Section 11(2)Section 139(1)Section 143(1)Section 143(1)(a)

B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2021-22 Shree Pushkar Foundation, ITO (Exemption) – Ward 2(3), 301/302, 3rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (MTNL), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. PAN NO. AAWTS 2303 N Appellant Respondent

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

12A of the Income Tax Act, 1961 (the Act). The assessee was established in 1919. The assessee filed the return of income for AY 2014-15 on 29.09.2014 with the total income at a deficit of Rs. 55,36,69,321/- During the year under consideration, the assessee earned dividend income from shares amounting

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

12A of the Income Tax Act, 1961 (the Act). The assessee was established in 1919. The assessee filed the return of income for AY 2014-15 on 29.09.2014 with the total income at a deficit of Rs. 55,36,69,321/- During the year under consideration, the assessee earned dividend income from shares amounting

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. ALL INDIA GEM AND JEWELLERY DOMESTIC COUNCIL, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4652/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Dec 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

For Respondent: Mr. Firoz Andhyarujina
Section 11Section 2(15)

b) of sub-section (2) shall be the following, namely: section (2) shall be the following, namely:- - (i) investment in savings certificates as defined in clause(c) of section 2 investment in savings certificates as defined in clause(c) of section 2 investment in savings certificates as defined in clause(c) of section 2 of the Government Savings Certificates

DY CIT CC 1(4), MUMBAI vs. M/S ULTRATECH CEMENT LTD , MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 931/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

12A) of section 80IA of the IT Act, merely neutralises applicability of sub-section (12) and does not disentitle the successor entities to claim deduction in accordance with section 80IA of the IT Act. Accordingly, AO is directed to allow the deduction as claimed by the assessee with respect to eligible units acquired from SCL. Accordingly, Ground no.1

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CC 1(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 465/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

12A) of section 80IA of the IT Act, merely neutralises applicability of sub-section (12) and does not disentitle the successor entities to claim deduction in accordance with section 80IA of the IT Act. Accordingly, AO is directed to allow the deduction as claimed by the assessee with respect to eligible units acquired from SCL. Accordingly, Ground no.1

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2462/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

DCIT -CC-1(4), MUMBAI vs. ULTRATECH CEMENT LTD. , MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2872/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

DCIT- CC- 1(4), MUMBAI vs. ULTRATECH CEMENT LTD., MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2873/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2461/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 1413/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

DCIT - CC - 1(4), MUMBAI vs. ULTRATECH CEMENT LTD., MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2871/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

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

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

12A of the Act. 24 Aditya Birla Education Trust 21. The Ld. DR stands in favour of the order of the Ld. CIT(E) and argued that the said order has been passed after detailed examination of the facts and correct application of the law. The Ld. DR argued that the assessee is not covered by section 11(1

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 1412/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

JT. CIT (OSD)- CC - 1(4), MUMBAI vs. ULTRATECH CEMENT LTD., MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 3764/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

disallow such benefit in the hands of someone who has not taken these risks and had only acquired such eligible undertakings much later when the risk had reduced. 39. In the rejoinder, the Ld AR of the assessee submitted that the interpretation of CBDT is contrary to the plain reading of sub-section (12) or (12A), as also the explanatory

DR. PRABHA ATRE FOUNDATION,MUMBAI vs. INCOME TAX EXEMPTION WARD 1(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 124/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 May 2025AY 2020-21

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Sanjiv Brahme and Shri Jayant Bhatt, ARsFor Respondent: Shri Kiran Unavekar, SR. DR
Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)

B within the extended due date. According to him, since assessee had not obtained approval of 3 Dr. Prabha Atre Founda"on, Mumbai; AY 2020-21 appropriate authority for condoning the delay of filing of audit report in Form-10B, CPC disallowed the claim of expenditure incurred for the charitable purposes. Assessee has failed to follow the procedural guidelines