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88 results for “disallowance”+ Penaltyclear

Sorted by relevance

Mumbai4,381 Delhi3,979 Bangalore964 Chennai924 Ahmedabad839 Kolkata775 Pune489 Jaipur486 Hyderabad390 Chandigarh216 Indore187 Surat169 Raipur147 Rajkot116 Lucknow108 Cochin95 Nagpur88 Visakhapatnam65 Cuttack55 Amritsar52 Guwahati51 SC47 Allahabad47 Agra42 Ranchi38 Jodhpur31 Patna27 Dehradun21 Calcutta19 Varanasi17 Jabalpur16 Karnataka15 Panaji14 Kerala6 Punjab & Haryana5 Rajasthan3 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati1 RANJAN GOGOI PRAFULLA C. PANT1 Himachal Pradesh1 Orissa1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153C87 Section 143(3)76 Section 153A59 Addition to Income59 Section 26342 Penalty38 Section 271(1)(c)37 Section 6831 Section 25030 Section 270A

THE WARDHA DISTRICT CENTRAL CO-OP. BANK LTD.,WARDHA vs. DCIT/ACIT CIRCLE-3, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 11/NAG/2025[2009-10]Status: DisposedITAT Nagpur03 Apr 2025AY 2009-10

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

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

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

penalty can be levied on mere disallowance particularly when the explanation is bona fide. Consequently, penalty of ` 68 lakh levied

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

Showing 1–20 of 88 · Page 1 of 5

30

ITA 89/NAG/2022[2018-19]Status: Disposed

ITAT Nagpur

21 Aug 2024

AY 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)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

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)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

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)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

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)

disallowing the exemption, penalty cannot be imposed. The penalty levied stands set aside The situation in the present case is still

RAVINDRA MADHUKAR KHARCHE,NAGPUR vs. ACIT CIRCLE, CHANDRAPUR, CHANDRAPUR

The appeal of the assessee stands ALLOWED

ITA 228/NAG/2023[2017-2018]Status: DisposedITAT Nagpur16 Apr 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Virtually From Itat, Pune) आयकर अपील सं. / Ita No. 228/Nag/2023 निर्धारण वर्ा / Assessment Year : 2017-18 Ravindra Madhukar Kharche, 602, Nilgiri Himalaya Empire, Phulmati Layout, Badikheda, Nagpur. Pan: Ackpk1961E . . . . . . . अपीलार्थी / Appellant

For Appellant: NoneFor Respondent: Mr Abay Marathe [Ld. DR’]

Section 10(10)Section 143(1)Section 143(2)Section 143(3)Section 24Section 250Section 270ASection 270A(8)

disallowances and the consequential additions in appeal. 2.3 Pursuant to aforestated disallowance/additions, the Ld. AO initiated penal proceedings for misreporting of income u/s 270A of the Act and after considering the submission of the assessee, by a DIN & order ITBA/PNL/F/270A/2021- 22/1041650935(1) dt. 26/03/2022 imposed a penalty

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

BHAKTVATSAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ TRUST,WARDHA vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 598/NAG/2024[2009-10]Status: DisposedITAT Nagpur04 Mar 2025AY 2009-10

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

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(C)Section 271(1)(c)Section 28

disallowed and resultantly allowed the appeal of the appellant. Therefore, the penalty proceedings initiated u/s 271(1)(c) of the Act and penalty

BUCCS LTD. AND NBC AND JV,BULDHANA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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

ITA 67/NAG/2023[2018-19]Status: DisposedITAT Nagpur26 Jun 2024AY 2018-19

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

For Appellant: Shri Abhay AgrawalkFor Respondent: Shri Rajat Singhai

Section 142(1)Section 143(2)Section 143(3)Section 272A(1)(d)Section 32(1)(ii)

disallowed. Penalty proceedings under section 272A(1)(d) of the Act was also initiated separately for non-compliance of the notices

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 297/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

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

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

disallowance of interest on TDS and depreciation as discussed in the assessment order. The Assessing Officer also initiated penalty proceeding

DCIT CIRCLE-2, NAGPUR vs. M/S TRISTER RETAIL CONCEPTS PRIVATE LIMITED, NAGPUR

In the result, department’s appeal stands dismissed

ITA 319/NAG/2024[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 139Section 143(3)Section 271(1)(c)

penalty in question was levied on two additions/ disallowance. A sum of ` 1,25,428, was added towards a difference

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

disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

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

disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

PREMJEET SINGH,DABHA NAGPUR vs. ITO WARD 5(3), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 521/NAG/2024[AY 2020-2021]Status: DisposedITAT Nagpur26 Dec 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 10Section 10(14)Section 10(14)(i)Section 10(14)(ii)Section 143(2)Section 147Section 270A

disallowed the above expenses of ` 6,83,250, which was added to the total income of the assessee. Resultantly, the Assessing Officer levied penalty

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

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

ITA 179/NAG/2022[2014-15]Status: DisposedITAT Nagpur24 Jun 2024AY 2014-15

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 14A

disallowable. Thus, the ground no.5, raised by the assessee is dismissed. 16. Ground no.6, relates to the addition of ` 1,000, made by the Assessing Officer and confirmed by the learned CIT(A) is on account of penalty

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

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

ITA 180/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Jun 2024AY 2015-16

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 14A

disallowable. Thus, the ground no.5, raised by the assessee is dismissed. 16. Ground no.6, relates to the addition of ` 1,000, made by the Assessing Officer and confirmed by the learned CIT(A) is on account of penalty

SANT SHANKAR MAHARAJ AASHRAM,AMRAVATI vs. DCIT ACIT CIR-EXEMP, NAGPUR

In the result, Revenue’s appeal stands dismissed

ITA 504/NAG/2024[2018-19]Status: DisposedITAT Nagpur21 Mar 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 143Section 144Section 270ASection 270A(2)Section 271

disallowed and added back to the total income of the assessee. Resultantly, penalty proceedings under section 270A of the Act were

DCIT/ACIT, CIRCLE (EXEMPTION), NAGPUR vs. SANT SHANKAR MAHARAJ AASHRAM, DHAMANGAON AMRAVATI

In the result, Revenue’s appeal stands dismissed

ITA 573/NAG/2024[2018-19]Status: DisposedITAT Nagpur21 Mar 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 143Section 144Section 270ASection 270A(2)Section 271

disallowed and added back to the total income of the assessee. Resultantly, penalty proceedings under section 270A of the Act were