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2,988 results for “disallowance”+ Section 11(1)clear

Sorted by relevance

Mumbai15,473 Delhi12,558 Bangalore4,491 Chennai4,331 Kolkata3,834 Ahmedabad3,143 Pune2,988 Hyderabad2,006 Jaipur1,807 Chandigarh1,139 Surat1,101 Indore1,005 Cochin784 Raipur678 Visakhapatnam659 Cuttack562 Karnataka544 Rajkot519 Amritsar472 Nagpur430 Lucknow363 Panaji221 Agra219 Jodhpur204 Guwahati175 Ranchi161 Telangana144 Allahabad126 SC117 Patna112 Dehradun102 Calcutta84 Jabalpur60 Varanasi47 Kerala44 Punjab & Haryana21 Rajasthan11 Orissa11 Himachal Pradesh7 A.K. SIKRI ROHINTON FALI NARIMAN5 Gauhati2 H.L. DATTU S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 Andhra Pradesh1 Tripura1 Uttarakhand1 MADAN B. LOKUR S.A. BOBDE1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 14A72 Section 143(3)67 Disallowance64 Addition to Income61 Section 80P(2)(d)52 Deduction49 Section 80P(2)(a)46 Section 143(1)38 Section 80P37 Section 11

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit

Section 143(1)Section 36(1)(va)Section 43B

disallowance in terms of section 143(1)(a) of the Act. 11. The ld. AR vehemently argued that it was a case

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Showing 1–20 of 2,988 · Page 1 of 150

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34

Section 139(1)29

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

1) of the Act. Also form 10B has been filed belatedly on 27.04.2021. As per the provisions of the Act, an assessee claiming exemption under section 11 is required to file the return of income and form 10B within the prescribed time limit. The failure to file them within the due date results in the disallowance

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE

In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed

ITA 813/PUN/2017[2003-04]Status: DisposedITAT Pune01 Aug 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das

Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(iii)

disallowed as non business expenditure. This was the reason recorded against escapement of assessment within meaning of clause (b) of section 147 of the Act by the Assessing Officer. 8. The issue which arises is whether the exercise of jurisdiction by Assessing Officer under section 147 of the Act in such facts is valid or not. The basis for recording

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 155/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

ITA 88/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

V D M-POWER P LTD,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1,, AURANGABAD

The appeal of the assessee is dismissed

ITA 105/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

ITA 281/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SR FIBREGLASS AUTO PRIVATE LIMITED,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 193/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

WONDER CARS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 55/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

ITA 386/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SIXSIGMA MEDICARE AND RESEARCH LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 322/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

ITA 54/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SATISH MADHAORAO YEOLE,PUNE vs. INCOME-TAX OFFICER, WARD 4(4), , PUNE

The appeal of the assessee is dismissed

ITA 107/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 154/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 116/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed