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42 results for “disallowance”+ Section 87clear

Sorted by relevance

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Key Topics

Condonation of Delay30Section 143(1)15Section 36(1)(va)14Section 15514Addition to Income11Disallowance9Section 143(3)8Section 1547Deduction7

THE OMKAR URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

The appeal is ALLOWED FOR STATISTICAL PURPOSE in aforestated terms

ITA 84/PAN/2022[2017-18]Status: DisposedITAT Panaji01 Sept 2023AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 84/Pan/2022 निर्धारण वषा / Assessment Year : 2017-18 The Omkar Urban Co-Op. Cr. Society Ltd. A/P. : Kangral (Bk.), Belagavi. Pan: Aaaat3508P . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Chetan Chougule [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 142(1)Section 144Section 144(1)(b)Section 250Section 253(1)Section 68Section 80A

Showing 1–20 of 42 · Page 1 of 3

Section 2506
Section 1446
Section 685
Section 80P(2)
Section 80P(2)(a)

disallowed the deduction claimed under section 80P(2)(a)(i) of the Income Tax Act, despite Appellant being Cooperative Credit society. 7. The appellant craves leave to add and or alter any of the ground of appeal before or at the time of hearing. 3. After hearing to rival contentions; subject to provisions of rule 18 of Income Tax Appellate

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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

section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed

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, the AO concluded that the appellant was not eligible for the deduction claimed u/s. 80P(2)(a)(i) of the Act and the same was disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed