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282 results for “disallowance”+ Section 13(2)(d)clear

Sorted by relevance

Mumbai12,055Delhi7,579Chennai3,748Bangalore3,633Kolkata2,452Ahmedabad1,504Jaipur1,142Hyderabad967Indore663Pune654Surat619Chandigarh480Raipur374Cochin335Visakhapatnam325Nagpur282Rajkot275Lucknow262Cuttack248Karnataka208Amritsar179Panaji149Agra120Allahabad109SC106Ranchi83Jodhpur79Patna76Guwahati72Telangana62Calcutta54Kerala35Dehradun34Varanasi32Jabalpur28Punjab & Haryana7A.K. SIKRI ROHINTON FALI NARIMAN5Orissa5Rajasthan5Himachal Pradesh4ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)58Section 69A44Addition to Income38Section 26335Section 80I35Section 44A28Section 153A27Section 115B23Section 25020Deduction

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)

disallowed the deduction claimed under section 80P(2)(d) of the Act pertaining to this interest income i.e., ` 79,65,841, which was added back to the total income of the assessee–society. The assessee being aggrieved, carried the matter in appeal before the first appellate authority. 13

Showing 1–20 of 282 · Page 1 of 15

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Disallowance18
Search & Seizure12

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)

disallowed the deduction claimed under section 80P(2)(d) of the Act pertaining to this interest income i.e., ` 79,65,841, which was added back to the total income of the assessee–society. The assessee being aggrieved, carried the matter in appeal before the first appellate authority. 13

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

ACIT, CIRCLE-4, NAGPUR, NAGPUR vs. THE VIDARBHA CO OPERATIVE MARKETING FEDERATION LTD , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 196/NAG/2025[2020-21]Status: DisposedITAT Nagpur16 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry& Shri K.M. Roy

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

disallowance of deduction under section 80P(2)(d) of the Act in respect of interest income received from the Co-operative Banks. The assessee is a registered Co-operative Housing Society and during the assessment year 2018-19 earned interest income of Rs. 50,39,861 from the investments made in various Co-operative Banks. 9. Before proceeding further

JAI KONDESHWAR NAGARI SAHAKARI BADNERAPAT SANSTHA MARYADIT ,AMRAVATI vs. INCOME TAX OFFICER, WARD 3, AMRAVATI, AMRAVATI

In the result, appeal of the Assessee is allowed in the aforesaid terms

ITA 275/NAG/2025[2022-2023]Status: DisposedITAT Nagpur24 Jun 2025AY 2022-2023

Bench: Shri Narender Kumar Choudhry

For Appellant: NoneFor Respondent: Shri Pankaj Kumar, Ld. Sr.DR
Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

disallowance of deduction under section 80P(2)(d) of the Act in respect of interest income received from the Co-operative Banks. The assessee is a registered Co-operative Housing Society and during the assessment year 2018-19 earned interest income of Rs. 50,39,861 from the investments made in various Co-operative Banks. 9. Before proceeding further

BHATADI OPENCAST KARMACHARI SAHAKARI PATSANSTHA MARYADIT ,BHATADI,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal of the assessee is allowed

ITA 89/NAG/2025[2018-19]Status: DisposedITAT Nagpur17 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Anand Nagrale, Sr.DR
Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

disallowance of deduction under section 80P(2)(d) of the Act in respect of interest income received from the Co-operative Banks. The assessee is a 3 ITA.No. 89/NAG/2025 registered Co-operative Housing Society and during the assessment year 2018-19 earned interest income of Rs. 50,39,861 from the investments made in various Co-operative Banks. 9. Before

DCIT AKOLA CIRCLE, AKOLA, AKOLA vs. THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LTD., AKOLA

In the result, Revenue’s appeal is dismissed

ITA 189/NAG/2025[2020-21]Status: DisposedITAT Nagpur22 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri S.G. GandhiFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 147Section 154

disallowed claim of deduction of interest income of Rs.42,57,3487- from Co-operative Bank u/s 80P(2)(d) of the Act as Co-operative bank is not a Co-operative Society. I find force in the arguments of the appellant and draw strength from various judicial pronouncements of the jurisdiction at ITAT like The Nutan Laxmi Chs Ltd, Mumbai

THE GREEN CITY NAGRI SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO WARD 2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 124/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 154Section 234ASection 80PSection 80P(2)(a)Section 8O

disallowed by the AO and balance deduction of Rs.8,06,857/- has been allowed by the AO u/s 80P(2)(a)(1) of Act. Appellant has claimed relief u/s 57 of Act as income has been assessed as income from other sources. However, AO has not given the working of proportionate interest expenses against the Short Term Deposits with Union

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned order dated 15/02/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2014–15. 2. The assessee has raised following grounds:– “1. On the facts and circumstances

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 172/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

D E R PER BENCH This bunch of appeals have been filed by different assessee which are represented by different Authorised Representatives details of which are as per cause title cited supra, challenging the separate orders passed by the first appellate authority i.e., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. All these appeals