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43 results for “penalty u/s 271”+ Exemptionclear

Sorted by relevance

Mumbai443Delhi376Ahmedabad129Jaipur125Hyderabad95Pune92Chennai89Bangalore88Raipur65Kolkata56Rajkot51Chandigarh50Nagpur43Indore39Surat34Lucknow29Cochin26Visakhapatnam21Amritsar20Guwahati18Jodhpur13Allahabad13Patna11Dehradun7Varanasi6Cuttack5Ranchi4Jabalpur2Agra2

Key Topics

Section 194A48Section 271(1)(c)33Section 143(3)33Section 201(1)32Section 197A32Exemption29Section 25027Deduction26Section 6824Section 36(1)(viia)

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)

u/s 271(1)(c) of IT. Act 1961 is unjustified and unsustainable. 6.12 The Hon'ble Apex Court in case of M/s Reliance Petro Products Pvt Ltd. reported at 322ITR 158 (SC) while considering the provisions of section 271(1)(c) of IT. Act 1961 has held as under. "9 A mere making of the claim, which is not sustainable

Showing 1–20 of 43 · Page 1 of 3

21
TDS19
Addition to Income16

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)

u/s 271(1)(c) of I.T. Act 1961 is unjustified and unsustainable. 7.12 The Hon'ble Apex Court in case of M/s Reliance Petro Products Pvt. Ltd. reported at 322 ITR 158 (SC) while considering the provisions of section 271(1)(c) of I.T. Act 1961 has held as under: "9. .....A mere making of the claim, which

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)

u/s 271(1)(c) of I.T. Act 1961 is unjustified and unsustainable. 7.12 The Hon'ble Apex Court in case of M/s Reliance Petro Products Pvt. Ltd. reported at 322 ITR 158 (SC) while considering the provisions of section 271(1)(c) of I.T. Act 1961 has held as under: "9. .....A mere making of the claim, which

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)

u/s 271(1)(c) of I.T. Act 1961 is unjustified and unsustainable. 7.12 The Hon'ble Apex Court in case of M/s Reliance Petro Products Pvt. Ltd. reported at 322 ITR 158 (SC) while considering the provisions of section 271(1)(c) of I.T. Act 1961 has held as under: "9. .....A mere making of the claim, which

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

exemption under section 11 had been denied. Penalty proceedings u/s 271(1)(c) were initiated and a show cause notice

BHAVIKA GUNWANT PATEL,NAGPUR vs. INCOME TAX OFFICER, WARD 4(3), NAGPUR

In the result, appeal filed by the assessee are allowed

ITA 366/NAG/2023[2012-13]Status: DisposedITAT Nagpur14 May 2024AY 2012-13

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay R. Marathe
Section 10(38)Section 143(3)Section 271(1)(c)Section 69C

exemption u/s 10(38) and added back to the income of the appellant. The AO also levied commission @3% on such accommodation entry of Rs.9,430/- and added back the same to the income of the appellant u/s 69C of the Act. Based on above addition, the AO also levied penalty u/s 271

NAV VIDYA NIKETAN SHIKSHAN SANSTHA,AMRAVATI vs. ITO WARD2 EXEMP, NAGPUR

In the result, appeal of the assessee is allowed

ITA 393/NAG/2023[2012-13]Status: DisposedITAT Nagpur22 Apr 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393 & 397/Nag/2023 िनधा"रणवष" / Assessment Year :2012-13 & 2010-11 Nav Vidya Niketan Shikshan The Income Tax Officer, Sanstha, V Ward-2 Exemption, 1, Ambapethdhabaliya S Nagpur. Niwas, Ambapeth, Amravati – 444601 Pan: Aabtn1915G Appellant/ Assessee Respondent/Revenue Assessee By Shri Mahavir Atal – Ca(Ar) Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Separate Penalty Orders Under Section 271(1)(C) Of The Income Tax Act, 1961; Both Dated 13.06.2017 For A.Y.2012-

Section 250Section 271Section 271(1)(c)Section 69C

Exemption, 1, AmbapethDhabaliya s Nagpur. Niwas, Ambapeth, Amravati – 444601 PAN: AABTN1915G Appellant/ Assessee Respondent/Revenue Assessee by Shri Mahavir Atal – CA(AR) Revenue by Shri Abhay Y. Marathe - Sr.DR Date of hearing 28/03/2024 Date of pronouncement 22/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income

NAV VIDYA NIKETAN SHIKSHAN SANSTHA,AMRAVATI vs. ITO WARD 2 EXEMP NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

ITA 397/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Apr 2024AY 2010-11

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393 & 397/Nag/2023 िनधा"रणवष" / Assessment Year :2012-13 & 2010-11 Nav Vidya Niketan Shikshan The Income Tax Officer, Sanstha, V Ward-2 Exemption, 1, Ambapethdhabaliya S Nagpur. Niwas, Ambapeth, Amravati – 444601 Pan: Aabtn1915G Appellant/ Assessee Respondent/Revenue Assessee By Shri Mahavir Atal – Ca(Ar) Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Separate Penalty Orders Under Section 271(1)(C) Of The Income Tax Act, 1961; Both Dated 13.06.2017 For A.Y.2012-

Section 250Section 271Section 271(1)(c)Section 69C

Exemption, 1, AmbapethDhabaliya s Nagpur. Niwas, Ambapeth, Amravati – 444601 PAN: AABTN1915G Appellant/ Assessee Respondent/Revenue Assessee by Shri Mahavir Atal – CA(AR) Revenue by Shri Abhay Y. Marathe - Sr.DR Date of hearing 28/03/2024 Date of pronouncement 22/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

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

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F

Penalty proceedings under section 27(1)(c) of the Income Tax Act, 1961 for concealment of income by furnishing inaccurate particulars of income are hereby initiated.” 4. The appellant filed an appeal before the CIT (A), who has held as follows: “The AO in the assessment order held that on perusal of the return of income, it is seen that

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)

exemptions in Rule 6DD. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of inflated expenses of Rs.7,36,755/- without appreciating the fact that the director of the company in his statement had submitted that there was inflation of expenses to the tune

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)

exemptions in Rule 6DD. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of inflated expenses of Rs.7,36,755/- without appreciating the fact that the director of the company in his statement had submitted that there was inflation of expenses to the tune

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)

exemptions in Rule 6DD. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of inflated expenses of Rs.7,36,755/- without appreciating the fact that the director of the company in his statement had submitted that there was inflation of expenses to the tune

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

Exemptions) and the health problems of the then President of the trust. Regarding the Appeal to be filed for penalty order u/s 271

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

Exemptions) and the health problems of the then President of the trust. Regarding the Appeal to be filed for penalty order u/s 271

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

Exemption Circle, Nagpur v/s Sant Shankar Maharaj Aashram ……………. Respondent 1, Pimpulkutha, Dhamangaon Amravati 444 905 PAN – AAHTS0026K Assessee by : Shri Mahavir Atal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 03/03/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. Captioned cross–appeals are against the impugned order dated 10/09/2024, passed by the National Faceless Appeal

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

Exemption Circle, Nagpur v/s Sant Shankar Maharaj Aashram ……………. Respondent 1, Pimpulkutha, Dhamangaon Amravati 444 905 PAN – AAHTS0026K Assessee by : Shri Mahavir Atal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 03/03/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. Captioned cross–appeals are against the impugned order dated 10/09/2024, passed by the National Faceless Appeal

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

u/s 271(1) (c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment

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

u/s 271(1) (c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

Section 143(3)Section 271

Penalty proceeding u/s 271 (l)(c) initiated separately.” 3. Aggrieved by the order of the Assessing Officer(AO), the assessee filed appeal before the Ld.CIT(A). The Ld.CIT(A) confirmed the addition. The ld.CIT(A) in the order has reproduced assessee’s submission in para 7. The submission of the assessee which is appearing in para 7 is reproduced here

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 403/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

exemption limit], will at the outset be excluded from consideration as not entailing any obligation to deduct tax at source. Similarly, the cases covered u/s 194A(1C) [i.e. persons exceeding the specified age furnishing form No. 15H to the effect that tax on their total income including such interest will be Nil] will also be excluded. ii. Interest u/s