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142 results for “disallowance”+ Section 2(15)clear

Sorted by relevance

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Key Topics

Section 143(3)88Section 80P(2)(a)78Disallowance63Deduction63Addition to Income55Section 143(1)41Section 80P(2)(d)32Section 80P29Section 4029Section 80I

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Showing 1–20 of 142 · Page 1 of 8

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28
Section 194C28
TDS21
Bench:

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act, as the Cooperative society deals with nominal/associate members exceeding more than 15% of the regular members. The assessee is a co-operative society registered under the Karnataka Co-operative Societies Act 1959 and is engaged in the business of providing credit facilities to its members and has three classes of members being