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311 results for “disallowance”+ Deductionclear

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Key Topics

Section 143(3)82 Addition to Income69 Section 80P63 Disallowance60 Deduction58 Section 143(1)47 Section 153A44 Section 26343 Section 143(1)(a)39 Section 139(1)

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

disallowed, it would ultimately result in increase in gross total income, which is completely deductible under section 80P. Thus, the deduction

Showing 1–20 of 311 · Page 1 of 16

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31

Section 80P(2)(a)28

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

deduction under Section 80P. The Tribunal also noted that Section 80AC(ii), which disallows deductions for non-filing of returns

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 399/NAG/2019[2015-16]Status: DisposedITAT Nagpur21 Aug 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowance of deduction under section 36(1)(vii) of the Act and allowed deduction of ` 5,32,982, as against

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowance of deduction under section 36(1)(vii) of the Act and allowed deduction of ` 5,32,982, as against

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 89/NAG/2022[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowance of deduction under section 36(1)(vii) of the Act and allowed deduction of ` 5,32,982, as against

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

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

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

disallowance claimed on deduction u/s 35(1)(ii) of I.T. Act 1961. Disallowance made by A.O. is not in accordance

ACIT, AMRAVATI CIRCLE, AMRAVATI vs. CHANDRAPUR DIST CENTRAL CO-OP BANK LTD, CHANDRAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 398/NAG/2023[2014-15]Status: DisposedITAT Nagpur18 Sept 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandeep Salonkhe

Section 271(1)(c)Section 36Section 36(1)Section 36(1)(viia)

deduction u/s.36(1)(viia) made by assessee was disallowed in the assessment orders and such disallowance was confirmed in the appellate

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 198/NAG/2023[2016-17]Status: DisposedITAT Nagpur06 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 250

disallowing the deduction of the profit under section 80IA(5) of the Act without deducting the losses of the earlier

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

deduction should be based on gross provision made and not the net provision made. Reliance is placed on decision of Hon'ble ITAT Cochin in the case of Kannur District Cooperative Bank (136 ITD 102). 3. The Ld.CIT (A) erred in confirming the disallowance

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

deduction should be based on gross provision made and not the net provision made. Reliance is placed on decision of Hon'ble ITAT Cochin in the case of Kannur District Cooperative Bank (136 ITD 102). 3. The Ld.CIT (A) erred in confirming the disallowance

SHRI GO0VINDDAS GOVARDHANDAS DAGA,NAGPUR vs. A.C.I.T. CIRCLE 2, NAGPUR

In the result, appeal filed by the Revenue for A

ITA 601/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 35(1)Section 35(1)(ii)

disallowing deduction claimed u/s 35(1)(ii) of Income Tax Act 1961 is unjustified, unwarranted and bad in law. 2) The learned

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, appeal filed by the Revenue for A

ITA 614/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 35(1)Section 35(1)(ii)

disallowing deduction claimed u/s 35(1)(ii) of Income Tax Act 1961 is unjustified, unwarranted and bad in law. 2) The learned

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

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

ITA 211/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Disallowance of deduction claimed u/s 80P(2)(d) of the Act (b) Levy of Interest u/s 234B and 234C of the Act 6. Disallowance

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

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

ITA 212/NAG/2024[2020-21]Status: DisposedITAT Nagpur28 Nov 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Disallowance of deduction claimed u/s 80P(2)(d) of the Act (b) Levy of Interest u/s 234B and 234C of the Act 6. Disallowance

BHAGYASHRI NAGRI SAHAKARI PAT SANSTHA MARYADIT,CHANDRAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

Appeal is allowed in above terms

ITA 377/NAG/2022[2019-2020]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y Marathe, Sr.DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

deduction disallowance made in assessee’s hands. This is for the precise reason that legislature has introduced such a disallowance

FOOD CORPORATION OF INDIA EMPLOYEES CO-OP. CREDIT SOCIETY LTD.,NAGPUR vs. ADDITIONAL DIRECTOR OF INCOME TAX,, BANGLORE

Appeal is allowed in above terms

ITA 422/NAG/2022[2019-20]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-20

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y Marathe, Sr.DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

deduction disallowance made in assessee’s hands. This is for the precise reason that legislature has introduced such a disallowance

BHARTI MAIND NAGRI SAHAKARI PAT SANSTHA,YAVATMAL vs. INCOME TAX OFFICE , NATIONAL E ASSESSMENT, NEW DELHI

In the result, appeal filed by the assessee for the assessment year

ITA 160/NAG/2023[2020-21]Status: DisposedITAT Nagpur08 Aug 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri P.M. GandhiFor Respondent: Shri Kailash C. Kanojiya

Section 234ASection 80PSection 80P(2)(a)

deduction u/s 80P(2)(a)(ia) of the Income Tax act'1961 and any addition or disallowances is eligible for deduction

BHARTI MAIND NAGRI SAHAKARI PAT SANSTHA,YAVATMAL vs. INCOME TAX OFFICER, NATIONAL E ASSESSMENT , YAVATMAL

In the result, appeal filed by the assessee for the assessment year

ITA 159/NAG/2023[2018-19]Status: DisposedITAT Nagpur08 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri P.M. GandhiFor Respondent: Shri Kailash C. Kanojiya

Section 234ASection 80PSection 80P(2)(a)

deduction u/s 80P(2)(a)(ia) of the Income Tax act'1961 and any addition or disallowances is eligible for deduction

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S WESTERN COALFIELDS LIMITED, NAGPUR

In the result, the departmental appeal is dismissed

ITA 156/NAG/2019[2015-16]Status: DisposedITAT Nagpur09 Jul 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Prakash Nanwani, CAFor Respondent: Shri Rajeev Benjwal, CIT DR

Section 143(3)Section 250Section 32A

disallowance of deduction u/s 32AC of the Act (discussed in para 4) [3] Rs. 15,97,00,000/- on account

INOCME TAX OFFICER , WARD 1(5), NAGPUR vs. VIDARBHA KONKAN GRAMIN BANK , NAGPUR

In the result, appeals filed by the Revenue for A

ITA 5/NAG/2019[2015-16]Status: DisposedITAT Nagpur06 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 1Section 143(1)Section 36(1)(vii)Section 41(4)

disallowance of deduction claimed under the head "interest accrued but not due on securities", despite the assessee is following mercantile