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10 results for “disallowance”+ Section 272A(2)(e)clear

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Key Topics

Section 12A37Section 1125Section 10(20)24Section 143(3)13Section 69A9Addition to Income9Exemption7Section 143(1)6Section 2636Section 142

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

6
TDS6
Unexplained Money3

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

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

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such

SANTH BHAGWANBABA SHIKSHAN MANDAL,LATUR vs. INCOME-TAX OFFICER (EXEMPTION),, NANDED

The appeal of the assessee is allowed in terms of our aforestated observation

ITA 554/PUN/2021[2016-17]Status: DisposedITAT Pune12 Aug 2022AY 2016-17

Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018

For Appellant: Mrs J. R. ChandekarFor Respondent: Shri M. G. Jasnani
Section 11Section 11(2)Section 12ASection 12A(1)(b)Section 142(1)Section 143(2)Section 143(3)Section 250

disallowing claim of deduction of 11(2) ignoring that the fact appellant had filed form No 10B (through late) and that appellant had filed application for condonation of delay with CIT(E), Pune. The order may be cancelled. 4. On the facts and in the circumstance of the case and in law the Learned Assessing Officer

CHIDRAWAR NARENDRA HANMANNLU HUF,NANDED vs. ITO WARD-1, NANDED

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

ITA 2672/PUN/2024[2018-19]Status: HeardITAT Pune09 Apr 2025AY 2018-19

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

For Appellant: Shri Pawan MundadaFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 144Section 148Section 271ASection 272A(1)(d)Section 69A

E R PER BENCH: The above three appeals filed by the assessee are directed against the separate orders dated 18.10.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. While ITA No.2672/PUN/2024 relates to the order of the Ld. CIT(A) / NFAC sustaining the addition of Rs.72,72,500/- made by the Assessing Officer as unexplained

CHIDRAWAR NARENDRA HANMANLU HUF,NANDED vs. ITO WARD-1, NANDED

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

ITA 2669/PUN/2024[2018-19]Status: HeardITAT Pune09 Apr 2025AY 2018-19

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

For Appellant: Shri Pawan MundadaFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 144Section 148Section 271ASection 272A(1)(d)Section 69A

E R PER BENCH: The above three appeals filed by the assessee are directed against the separate orders dated 18.10.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. While ITA No.2672/PUN/2024 relates to the order of the Ld. CIT(A) / NFAC sustaining the addition of Rs.72,72,500/- made by the Assessing Officer as unexplained

CHIDRAWAR NARENDRA HANMANLU HUF,NANDED vs. ITO WARD-1, NANDED

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

ITA 2671/PUN/2024[2018-19]Status: HeardITAT Pune09 Apr 2025AY 2018-19

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

For Appellant: Shri Pawan MundadaFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 144Section 148Section 271ASection 272A(1)(d)Section 69A

E R PER BENCH: The above three appeals filed by the assessee are directed against the separate orders dated 18.10.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. While ITA No.2672/PUN/2024 relates to the order of the Ld. CIT(A) / NFAC sustaining the addition of Rs.72,72,500/- made by the Assessing Officer as unexplained