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1,412 results for “disallowance”+ Section 13(1)(d)clear

Sorted by relevance

Mumbai11,974Delhi7,507Chennai3,705Bangalore3,604Kolkata2,434Ahmedabad2,291Jaipur1,560Pune1,412Hyderabad1,278Indore908Surat784Chandigarh630Cochin589Visakhapatnam548Cuttack496Raipur413Nagpur348Rajkot334Lucknow277Amritsar222Karnataka207Agra157Panaji156Jodhpur139Ranchi122Guwahati114Allahabad114SC106Patna75Telangana62Calcutta54Jabalpur38Dehradun37Kerala35Varanasi33Punjab & Haryana7A.K. SIKRI ROHINTON FALI NARIMAN5Orissa5Rajasthan5Himachal Pradesh4ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)85Addition to Income63Deduction50Disallowance48Section 14A40Section 80P38Section 80P(2)(d)37Section 26332Section 69B30Section 80P(2)(a)

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

d) of the Act. The benefit of exemption u/s 11 was denied in the case of the appellant due to violation under section 13(l)(c)/13(2) and, therefore, such partial disallowance in no case is permitted under the Act. In other words, in case of violation u/s 13(l)(c) r.w.s 13(2)(a) to (h), the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Showing 1–20 of 1,412 · Page 1 of 71

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26
Section 12A24
Survey u/s 133A11

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(d) overlooking the fact that the said expenditure of Rs.1,50,000/- incurred on acquiring those shares constitute the capital expenditure incurred for furtherance of objects of trust and therefore it amounts to application of income. 4. On the facts and in the circumstances of the case the CIT (A) has erred in sustaining the disallowance

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1147/PUN/2016[2007-08]Status: DisposedITAT Pune01 Jun 2018AY 2007-08

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1134/PUN/2016[2009-10]Status: DisposedITAT Pune01 Jun 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1133/PUN/2016[2008-09]Status: DisposedITAT Pune01 Jun 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

The appeal of the assessee is dismissed

ITA 115/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno

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

D-II Block, MIDC, of Income Tax, 5 55/PUN/2022 Chinchwad, Pune – 411 019. CPC. A.Y. 2019-20 PAN: AAACW 2784 N Vs. The Asst.Director Seema Santosh Ghone, Flat 102, Tower 25, Lodha of Income Tax, ITA No. Belmondo, Gahunje, CPC, Bengaluru. 6 116/PUN/2022 Pune – 412101. A.Y. 2019-20 PAN: AEHPG 9169 B Vs. The Asst.Director Rajdeep Info Techno