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33 results for “disallowance”+ Section 220(2)clear

Sorted by relevance

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Key Topics

Condonation of Delay29Section 14A7Section 80P(2)(a)7Section 143(3)4Disallowance3Addition to Income3Section 80P(2)(d)2Section 1442Section 1472

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD 1(1), 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 159/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

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

Showing 1–20 of 33 · Page 1 of 2

Deduction2

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 160/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 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 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

SHIVAGIRI CO-OP CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), 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 138/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

SHRI SHRADHA CREDIT SOUHARD SAHAKARI NIYMIT NIPANI,NIPANI vs. ITO, WARD-2 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 144/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue

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

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

2) (a) (i) under the Income tax act 1961 is not allowed.The Ld.AR mentioned the CIT(A) has erred in interpreting section 21B of the Karnataka Souhardaa Sahakari Act 1997 and find that the associate members are more than 15% of the total members and there is violation of the provisions by the assessee. On the similar disputed issue