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86 results for “disallowance”+ Section 80Pclear

Sorted by relevance

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Key Topics

Section 80P(2)(a)172 Section 80P140 Section 80P(2)(d)79 Deduction77 Section 143(3)43 Addition to Income40 Disallowance38 Section 25019 Section 234A19 Section 56

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

80P (1) of I.T. Act and claiming disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

Showing 1–20 of 86 · Page 1 of 5

17

Condonation of Delay14

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

80P (1) of I.T. Act and claiming disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

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)

section 80P. Therefore, the disallowance made by the Assessing Officer under section 80P is revoked. 9.0 Ground No. 4 : This

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)

80P of the Act to the tune of ` 9,84,733, even if the disallowances are made, the said disallowance shall form part of business income of the assesse society, which stands eligible to be claimed as deduction under section

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)

80P of the Act to the tune of ` 9,84,733, even if the disallowances are made, the said disallowance shall form part of business income of the assesse society, which stands eligible to be claimed as deduction under section

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

disallowance of claims in the return of income filed under section 139(4) or in response to 142(1)is not made under section 80A(5) of the IT Act 1961. The claim under section 80P

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

disallowance of claims in the return of income filed under section 139(4) or in response to 142(1)is not made under section 80A(5) of the IT Act 1961. The claim under section 80P

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

disallowance of claims in the return of income filed under section 139(4) or in response to 142(1)is not made under section 80A(5) of the IT Act 1961. The claim under section 80P

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

disallowance of claims in the return of income filed\nunder section 139(4) or in response to 142(1)is not made under section\n80A(5) of the IT Act 1961. The claim under section 80P

SHRI SAIBABA BAHUUDDESHIYA NAGRIK CREDIT CO-OPERATIVE SOCIETY,NAGPUR vs. ITO WARD (3)(4), NAGPUR

The appeal of the Assessee is allowed in the aforesaid\ndirections

ITA 194/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Jun 2025AY 2020-21

Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

Section 80P(2)(a)(i) of the Income Tax Act on interest income earned from deposits with banks. The Assessing Officer disallowed

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)

80P(2)(d) by observing and holding as under:– "8. We have considered the submissions of both sides and perused the material available on record. The only dispute raised by the assessee is against the disallowance of deduction under section

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

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

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

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

ITA 390/NAG/2019[2012-13]Status: HeardITAT Nagpur27 Nov 2024AY 2012-13

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(1)Section 143(2)Section 80PSection 80P(2)

section 80P of the Act, are reproduced below:– ―5.0 Ground No. 1: For the year under consideration the society has received an amount of Rs. 1,24,04,174/- as interest income from the funds parked with nationalized banks and co-operative banks. The assessing Officer disallowed

AMRAVATI JILHA VIMA KARMACHARI SAHAKARI PATSANSTHA MARYADIT,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 81/NAG/2024[2020-21]Status: DisposedITAT Nagpur18 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 234ASection 56Section 80PSection 80P(2)(a)

section 80P of the Act was disallowed and accordingly, the interest income of ` 12,25,500, earned by the assessee

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

section 80P(2)(a)(i) are not applicable to the co- operative society providing banking or credit facilities to its member and accordingly deduction U/s 80P is not allowable deduction under the Act? 6. The CIT(A) (NFAC) erred in law for disallowing

M/S VINAYAK NAGARI SAHAKARI PAT. SANSTHA,BHANDARA vs. INCOME TAX OFFICER WARD-2, BHANDRA

In the result, appeal filed by the assessee is allowed

ITA 383/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Dilip LohiyaFor Respondent: Shri Abhay Y. Marathe

Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 80P(2)(a)(i) are not applicable to the co- operative society providing banking or credit facilities to its member and accordingly deduction U/s 80P is not allowable deduction under the Act? 8. The learned Commissioner of Income Tax (Appeals) (NFAC) erred in law for not justified in proceedings for disallowance

RAJARSHI SHAHU MULTISTATE CO-OPERATIVE CREDIT SOCIETY LTD,,BULDHANA vs. ITO, WARD 2, KHAMGAON

In the result, appeal filed by the assessee is allowed

ITA 64/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

disallowances of personal expenses as per audit report and as per ITR. In the return of income, the assessee claimed deduction under section 80P

COAL MINES WORKERS CREDIT CO- OPERATIVE SOCIETY LTD.,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee are allowed

ITA 439/NAG/2024[2017-18]Status: DisposedITAT Nagpur28 Nov 2024AY 2017-18

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

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

Section 56Section 80PSection 80P(2)(a)

disallowing the deduction claimed by the appellant co-operative society under section 80P(2)(a)(i) of the Income Tax Act, 1961. 2. The Appellant

THE ISMAILIA URBAN CO-OP SOCIETY LTD.,YAVATMAL vs. INCOME TAX OFFICER WARD 1, INCOME TAX OFFICER, WARD-1

ITA 122/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Jun 2024AY 2018-19

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

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 70PSection 8Section 80PSection 80P(2)(a)Section 80P(2)(c)

Section under which the deduction is claimed Rs. 1. 80P(2)(a)(i) 73,64,124 2 u/s 80P(2)(c)(ii) 36,239 TOTAL Rs. 74,00,363 During the course of the Assessment proceeding, Learned Assessing Officer disallowed