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28 results for “TDS”+ Section 12A(2)clear

Sorted by relevance

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Key Topics

Section 12A57Section 1129Section 10(20)24Exemption21Section 143(3)20TDS17Section 80G15Addition to Income15Section 12A(1)(ac)10Section 80G(5)

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

Showing 1–20 of 28 · Page 1 of 2

9
Deduction9
Section 143(1)(a)8

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2. Facts of the case, in brief, are that the assessee is a Trust registered u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It was one of the 13 major ports operating in India. The entire income of Jawaharlal Nehru Port Trust (JNPT) was exempt under the provisions of section

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

TDS returns & Profession Tax Returns filed for the last 3 years. (xii) Year-wise details of addition to building fund and other funds with evidence of its source. (xiii) Complete details of loans raised, if any, for the last 3 years and its utilization for each of the institution / project along with copy of permission under section

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

2 of Schedule VI-A and limited upto (9-10-2\nTotal (12a + 12b) [limited upto (9-10)]\n11\n1969624243\n12a\n83050000\n125\n5072090\n120\n99122090\n2.\nThe deduction u/s.10AA is as per Sr. No. 11 of 'Sch-Part B - TI'.\nFurther, the deduction u/s.10AA as per 'Sch-10AA' is Rs.\n196,96,24,249 which is the same amount

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

2 of Schedule VI-A and limited upto (9-10-2\nC\nTotal (12a + 12b) [limited upto (9-10)]\n11\n1969624243\n12a\n83050000\n125\n5072090\n120\n99122090\n\n2.\nThe deduction u/s.10AA is as per Sr. No. 11 of 'Sch-Part B - TI'.\nFurther, the deduction u/s.10AA as per 'Sch-10AA' is Rs.\n196,96,24,249 which

MR. YOGESH KULTHE,AIROLI, NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-2, PANVEL, DIST. RAIGAD

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

ITA 940/PUN/2024[2010-11]Status: DisposedITAT Pune23 Jul 2024AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.940/Pun/2024 "नधा"रण वष" / Assessment Year : 2010-11

For Respondent: Shri Manoj Kumar Tripathi
Section 139(1)Section 144Section 148Section 282(1)

2 explanation for the source of cash deposits made. In response, the assessee submitted the explanation stating that he along with others sold property situated at Mauje Devlali, Nashik, received sale consideration of Rs.4,07,000/- through bearer cheque which was encashed and deposited in the ICICI bank. He also stated that assesse’s mother-in-law was co-owner

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

HIDAYA EDUCATION TRUST,BHIWANDI vs. CIT EXEMPTION PUNE, PUNE

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

ITA 1142/PUN/2024[2022-23]Status: DisposedITAT Pune16 Dec 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

2)(g) of the Income Tax Rules, 1962. Furnish copies of FYs 2021-22 and 2022-23. (ii) Trust has raised loans. Nature/ purpose of the same and its utilisation for each of the institution / project along with copy of permission under section 36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner has not been furnished

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 404/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 403/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.”\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.”\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

SHASTRAVAHINI,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

ITA 1155/PUN/2025[-]Status: DisposedITAT Pune01 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Abhay A. AvchatFor Respondent: Shri Amit bobde
Section 12ASection 194J

12A IT Act on 14.09.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the 2 purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 04.11.2024 requesting

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

Section 142(1)Section 143(3)Section 148

2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed that the order passed by the CIT(A) be set aside and the appeal be restored with direction

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

Section 142(1)Section 143(3)Section 148

2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 147 read with section 144B. It is prayed that the order passed by the CIT(A) be set aside and the appeal be restored with direction