BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

130 results for “disallowance”+ Section 2(19)clear

Sorted by relevance

Mumbai10,403Delhi8,521Bangalore3,030Chennai2,806Kolkata2,405Ahmedabad1,241Hyderabad904Pune894Jaipur893Indore528Surat526Chandigarh424Raipur416Karnataka306Rajkot302Nagpur284Cochin240Amritsar227Visakhapatnam226Lucknow222Cuttack145Panaji130Agra108Guwahati88SC87Jodhpur80Allahabad80Telangana74Ranchi73Calcutta66Patna63Dehradun51Varanasi36Kerala34Jabalpur20Punjab & Haryana13A.K. SIKRI ROHINTON FALI NARIMAN5Himachal Pradesh4Rajasthan4Orissa3Gauhati2ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1H.L. DATTU S.A. BOBDE1Tripura1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)85Disallowance66Section 80P(2)(a)62Section 80P(2)(d)53Deduction53Addition to Income43Section 80P34Section 4031Section 143(1)29Section 14A

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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 130 · Page 1 of 7

25
Section 43B23
Condonation of Delay18
Bench:

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda

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

19 144/PAN/2024 2018-19 AAAAS6023J Sahakari Niymit Nippani Vaidya Nipani Kumta Adike Marata Sopuharda ITO, Wd 2, 20 153/PAN/2024 2020-21 AABAK1036A None Sahakari Sangh Karwar Niyamit Page 2 of 36 Akshaya Co-Op credit society Limited & others. Assessee S. Appeal No Asstt PAN of the Appellant Respondent Represented No. (ITA) Year Assessee by Basav Souharda