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5 results for “disallowance”+ Section 119clear

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Mumbai1,318 Delhi1,296 Chennai463 Bangalore390 Kolkata315 Ahmedabad191 Jaipur172 Chandigarh140 Hyderabad130 Pune117 Indore100 Raipur96 Cochin86 Surat77 Allahabad46 Cuttack44 Lucknow40 Rajkot40 Calcutta38 Karnataka32 Amritsar30 Visakhapatnam30 Guwahati27 Agra22 Telangana20 Nagpur17 SC12 Jodhpur11 Ranchi10 Varanasi9 Dehradun6 Patna5 Jabalpur4 Panaji4 Himachal Pradesh3 Punjab & Haryana2 Rajasthan1

Key Topics

Section 119 Section 143(1)5 Section 2635 Section 2504 Section 12A4 Exemption3 Section 143(3)2 Section 119(2)(b)2 Disallowance2

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: DisposedITAT Patna20 Mar 2025AY 2020-21

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

sections": [ "11", "12A", "250", "119(2)(b)" ], "issues": "Whether the disallowance of exemption under Section 12A due to a delay

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna

08 Jan 2025

AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 263Section 43B

disallowance also.” 2.0. Aggrieved with the action of Ld. PCIT, the assessee is in appeal before us with the following grounds of appeal: 3 M/s Kumar Piyush Construction Private Limited “Ground number 1 Was not justified in initiating proceedings under Section 263 of the Act since the order under Section 143(3) of the Act dated 20 December

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

disallowed every claimed exemption of Rs.3,16,98,714 under section 11,12& 10(238). 8) That, as per assessment order u/s 143(3) assessed income is Rs.3,16,98714 /- and Gross tax liability is Rs 30,09,194/- 9) That, delay of filling of 10B was caused due to the negligence of the of the chartered Accountant, assessee should

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

VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR

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

ITA 59/PAT/2021[2014-15]Status: DisposedITAT Patna13 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(2)(b)Section 154Section 250Section 32

119(2)(b) wherein such belated claims of the assessee are to be considered so as to avoid genuine hardship. Routine acceptance of all such belated claims of the appellant makes this section redundant which cannot be the intention of the legislature. In view of the above, the ground of appeal of the appellant for allowing set off of unabsorbed