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12 results for “disallowance”+ Section 801Aclear

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Mumbai237 Delhi171 Hyderabad113 Ahmedabad107 Kolkata64 Chennai50 Pune38 Bangalore37 Indore22 Jaipur20 Chandigarh18 Visakhapatnam15 Rajkot13 Nagpur12 Surat10 Patna10 Raipur8 Dehradun7 Cuttack7 Jodhpur6 Lucknow5 Guwahati4 Cochin4 Amritsar2 Calcutta1 Karnataka1 Jabalpur1

Key Topics

Section 80I36 Section 801A11 Section 143(3)10 Section 1549 Section 139(1)9 Deduction7 Addition to Income7 Section 139(5)6 Section 1486 Section 10

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR vs. M/S. GONDWAN A ENGINEERS LTD, NAGPUR

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

ITA 420/NAG/2019[2014-15]Status: DisposedITAT Nagpur14 Aug 2024AY 2014-15

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

For Respondent: Shri Kailash C. Kanojiya

Section 139(1)Section 139(5)Section 8Section 801ASection 801A(4)Section 80ASection 80I

section 801A of the Act at ` 9,05,20,790, and declared net income at ` 1,17,80,750. The Assessing Officer, however, disallowed

6

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

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

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

disallowance of claim of deduction u/s 801A of the I. T. Act, 1961. 2. On the facts and the circumstances of the case, the Ld. CIT(Appeals), Nagpur erred in allowing the appeal of the assessee without appreciating the fact that the assessee failed to correctly apply the provisions of section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 32/NAG/2020[2014-15]Status: DisposedITAT Nagpur28 May 2024AY 2014-15

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

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

disallowance of claim of deduction u/s 801A of the I. T. Act, 1961. 2. On the facts and the circumstances of the case, the Ld. CIT(Appeals), Nagpur erred in allowing the appeal of the assessee without appreciating the fact that the assessee failed to correctly apply the provisions of section

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

section 801A(5) of I.T. Act 1961. 3) The learned A.O. ought to have accepted claim of deduction u/s 801A(4)(iv) of I.T. Act 1961 at Rs. 10,11,059/- as made in the return. 4) The learned CIT(A) erred in upholding the order passed by A.O. disallowing

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

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

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

Section 56Section 80P

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

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

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

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

Section 56Section 80P

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

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

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

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

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

Section 56Section 80P

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S MAHAVIR GLOBAL COAL LIMITED, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 101/NAG/2018[2012-2013]Status: DisposedITAT Nagpur12 Dec 2024AY 2012-2013

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

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

Section 4Section 801ASection 80I

section 801A of the Act, treating the undertaking a separate 3 M/s. Mahavir Global Coal Ltd. A.Y. 2012–13 source of income. But the fact of the matter here is that the assessee company itself had stated that the initial assessment year is 2007-08 even the audit report in Form No.10CCB was originally filed showing the initial assessment year

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. SHRI KIRIT SHARAD JOSHI, NAGPUR

In the result, Revenue’s appeal for A

ITA 609/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Apr 2022AY 2007-08

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri S.C. Thakar, AdvocateFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

801A was introduced by Finance Act, 2009 in relation to clarifying subsection (4) of section 80IA. It was specifically mentioned that the Explanation was w.r.e.f. 01.04.2000. 8.2 In fact, there is no dispute on the fact that the amendment in the Finance Act, 2013 in Explanation 1 to section 10(10D) is effective from 01.04.2014 and has no retrospective effect

M/S SMS INFRASTRUCTURE LTD,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 2(3), NAGPUR

In the result, assessee’s appeal is dismissed

ITA 566/NAG/2016[2008-09]Status: DisposedITAT Nagpur03 Jun 2024AY 2008-09

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

For Appellant: Shri Saket BhattadFor Respondent: Shri Abhay Marathe

Section 131Section 132Section 139(1)Section 143(3)Section 154Section 801ASection 80ASection 80I

disallowing claim of Rs. 3,45,03,153/- u/s. 801A of I.T. Act. The order u/s 154 is bad in law and illegal. (2) The learned authorities below ought to have seen that the assessee was prevented by reasonable and sufficient cause in filling the return within time u/s. 139(1) of I.T. Act. The assessee has made substantive compllance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR

In the result, appeal of the Revenue in ITA No

ITA 269/NAG/2018[2011-12]Status: DisposedITAT Nagpur29 Apr 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent

For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR

Section 143(3)Section 147Section 148Section 80I

disallowance of the assessee’s claim for deduction u/s.80IA of the Act that was made by the Assessing Officer, for the reason, that it had by trading surplus power generated to MSEDCL had contravened the provisions of section 80IA of the Act. We find that the facts and the issue qua the aforesaid grievance of the Revenue is a recurring

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR

In the result, appeal of the Revenue in ITA No

ITA 268/NAG/2018[2010-11]Status: DisposedITAT Nagpur29 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent

For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR

Section 143(3)Section 147Section 148Section 80I

disallowance of the assessee’s claim for deduction u/s.80IA of the Act that was made by the Assessing Officer, for the reason, that it had by trading surplus power generated to MSEDCL had contravened the provisions of section 80IA of the Act. We find that the facts and the issue qua the aforesaid grievance of the Revenue is a recurring