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39 results for “disallowance”+ Section 88clear

Sorted by relevance

Mumbai1,736Delhi1,454Chennai470Bangalore338Ahmedabad301Hyderabad300Jaipur273Kolkata251Chandigarh171Pune162Surat117Cochin109Raipur104Indore91Amritsar89Visakhapatnam87Rajkot74Nagpur72Lucknow61Guwahati53Allahabad46Patna40Ranchi39Panaji39Agra27Jodhpur27Cuttack25SC22Dehradun10Jabalpur7Varanasi4ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Condonation of Delay29Section 80P(2)(d)15Section 143(3)11Disallowance8Section 14A7Addition to Income7Section 80P6Section 2636Section 80P(2)(a)6

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

ITA 3/PAN/2023[2009-10]Status: DisposedITAT Panaji05 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr M. Satish [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 246ASection 250Section 253(1)

Showing 1–20 of 39 · Page 1 of 2

Deduction6
Section 2505
Section 253(1)4
Section 41(1)
Section 4I

section 14A of the Act and (b) failed to comply with condition precedent in advancing to determine the impugned disallowance u/r 8D(2)(iii) (Supra). To drive home former twin contentions the Ld. AR placed reliance on ‘UOI Vs Rajeev Bansal’ [2024, 469 ITR 46 (SC)], ‘Eicher Motors Ltd. Vs CIT’ [86 Taxmann.com 49 (Del)], ‘CIT Vs UP Electronics Corp

COMMUNIDADE OF CHICALIM,CHICALIM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

In the result, the appeal filed by the assesse is partly allowed

ITA 207/PAN/2024[2016-17]Status: DisposedITAT Panaji17 Mar 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.207/Pan/2024 (A.Y. 2016-17 ) Comunidade Of Chicalim, Vs Acit Circle 2(1), Ground Floor, St Xavier Aaykar Bhavan, . Church Building, Edc, Patto, Chicalim-403802, Panjim South Goa,Goa. Goa-403001. Pan .No. Aaaabc0196P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 139(5)Section 57Section 74

section 139(5) of the Act and observes that in the absence of filing a revised return within the time allowed, the claim cannot be accepted and deduction u/sec57(iv) of the Act is denied and is rejected. Finally the A.O. disallowed the carry forward of losses setoff of Rs.1,49,05,760/- and assessed the total income of Rs.3

MAVINKURVE PRIMARY FISHERIES SOCIETY LIMITED,BHATKAL vs. INCOME TAX OFFICER, WARD - 2, KARWAR

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

ITA 283/PAN/2025[2017-18]Status: DisposedITAT Panaji31 Oct 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos. 283/Pan/2025 (A.Y. 2017-18 ) Mavinkurve Primary Fisheries, Vs Ito-Ward-1, Society Limited. Santerikrupa, . Bunder Road, Kaigaroad, Bhatkal, Habbuwada, Noth Kanara-581320, Karwar-581306, Karnataka. Karnataka. Pan .No.Aabam8664L (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P

section 80P of the Act and also the A.O. was not satisfied with the explanations and dealt on the provisions and judicial decisions and denied the claim of deduction u/sec80P of the act of Rs.13,33,673/- and similarly made 3 ITA. No. 283/PAN/2025 The Mavinkurve Primary Fisheries Society. disallowance u/sec40(a)(ai) of the Act in respect of commission

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

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

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 at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into