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5 results for “disallowance”+ Section 10Bclear

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Mumbai411 Delhi299 Kolkata142 Chennai140 Bangalore135 Ahmedabad107 Hyderabad98 Pune84 Jaipur55 Cuttack31 Lucknow28 Indore27 Chandigarh27 Visakhapatnam24 Cochin22 Surat20 Rajkot19 Nagpur13 Amritsar13 Jodhpur12 Agra6 Dehradun6 Guwahati5 Patna5 Panaji4 Raipur4 Jabalpur3 SC1 Allahabad1

Key Topics

Section 1116 Section 12A7 Section 143(1)5 Exemption5 Section 2504 Section 12A(1)(b)4 Section 1444 Section 2634 Section 143(3)4 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

PARTH SARTHI BALY SHILPI EDUCATIONAL TRUST,VAISHALI, HAJIPUR vs. CPC, BENGALORE

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

ITA 556/PAT/2024[2020-21]Status: Disposed

2

ITAT Patna

20 Mar 2025

AY 2020-21

Section 11Section 119(2)(b)Section 12ASection 250

10B was later condoned by the CIT(E).", "held": "The Tribunal noted that the grievance of the assessee was settled with the condonation of delay. Therefore, the Tribunal directed the AO to give consequential effect to the order of the CIT(E) regarding condonation of delay.", "result": "Allowed", "sections": [ "11", "12A", "250", "119(2)(b)" ], "issues": "Whether the disallowance

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: DisposedITAT Patna04 Feb 2025AY 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

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

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

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

disallowed income, the entire income should have\nbeen charged to tax. The omission resulted in under assessment of\nincome of Rs. 70.82 crore involving short levy of tax of Rs.24.07 crore.\nIn fact, the ITD itself, in case of another assessee (AY 2014-15), in an\nassessment completed under section 143(3) in December 2016,\ndenied exemption under section

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