Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

4 results for “disallowance”+ Section 10Bclear

Sorted by relevance

Mumbai919 Delhi832 Bangalore544 Kolkata398 Chennai304 Ahmedabad224 Pune201 Hyderabad157 Chandigarh98 Jaipur62 Cochin51 Karnataka50 Lucknow38 Indore33 Cuttack32 Visakhapatnam30 Rajkot30 Surat27 Nagpur15 Amritsar14 Jodhpur13 Agra10 Telangana9 Dehradun8 Guwahati8 Varanasi7 Panaji6 Ranchi6 Calcutta4 Raipur4 Patna4 Jabalpur3 Allahabad1 SC1 Himachal Pradesh1 Kerala1

Key Topics

Section 1114 Section 143(1)5 Section 12A4 Section 12A(1)(b)4 Section 1444 Section 143(3)4 Section 2634 Exemption4 Section 2503 Charitable Trust

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

10B, during assessment process, Ld. A.O. has disallowed every claimed exemption of RS 3,16,98,714 under section 11, 12& 10(23B). 7) For that

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

ITA 296/PAT/2023[2017-18]Status: Disposed

2

ITAT Patna

04 Feb 2025

AY 2017-18

Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

disallowed by the undersigned. After due consideration of facts & circumstances and verification of documents available in this office, the income of the assessee AOP/BOI is computed u/s 144 i.e. Best Judgment Assessment as Rs. 5,80,39,300/-.” 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who has in principle supported the action

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

disallowing the exemption u/s 11 as claimed in return. This authority has no jurisdiction to condone the delay in filing Form 10B. 5.3 As regard appellant's appeal against taxing the entire receipts instead of taxing the income over expenditure, it is stated that facts involved in the issue is that the appellant had disclosed gross receipts of Rs.1

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR

Section 12ASection 142Section 142(1)Section 143(3)Section 263

section 263 of the Act. 4.2. Ld. Counsel also submitted that Ld. CIT has conducted the revisionary proceeding in a mechanical manner without any independent findings.He stated that out of twelve issues raised by the Ld. CIT, ten of them are the observations made by the auditor in the notes on account in Schedule I and audit report in Form