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80 results for “disallowance”+ Section 80P(2)clear

Sorted by relevance

Mumbai896Bangalore662Pune420Cochin340Chennai280Delhi170Panaji158Kolkata153Ahmedabad147Surat91Visakhapatnam90Nagpur86Raipur80Rajkot65Jaipur63Hyderabad61Chandigarh57Lucknow45Indore43Karnataka23Amritsar18Jodhpur16Jabalpur14Varanasi10Kerala7Telangana7SC4Ranchi4Calcutta3Agra2Patna2Dehradun2Cuttack2Orissa1Guwahati1

Key Topics

Section 80P(2)138Section 143(3)88Deduction75Addition to Income60Section 80P43Section 80P(2)(a)33Disallowance31Section 80P(2)(d)25TDS23Natural Justice

THE SEWA SAHAKARI SAMITIT MARYADIT,GHATULA,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

ITA 244/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,SINGHOLA,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

ITA 243/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)

Showing 1–20 of 80 · Page 1 of 4

19
Section 25012
Exemption10
Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. TJE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 305/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,RAMPUR,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

ITA 245/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,BALODA BAZAR(C.G0 vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 303/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

HE SEWA SAHAKARI SAMITIT MARYADIT, SURGI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

ITA 246/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 114/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 115/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 116/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

ITA 117/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

ITA 119/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

ITA 120/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

ITA 121/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

M/S GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

ITA 144/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,JOSHILAMATI,RAJNANDGAON vs. THE INCOME TAX OFFICER -1,, RAJNANDGAON

ITA 238/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,SOMNI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

ITA 242/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

GRAMIN SEWA SAHAKARI SAMITI (MARYADIT), GAURBHAT,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

ITA 87/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

80P of Rs. 2,29,065/-, for the reason that on verification of the respective incomes it was found that those were not eligible for deduction under the said section. Nothing has been placed on our record to point out any perversity in the findings of the AO. I, thus, am constrained to uphold the disallowance

GRAMIN SEWA SAHAKRI SAMITI MARYADIT, DHARSIWA,RAIPUR vs. INCOME TAX OFFICER 1(2), RAIPUR, RAIPUR

ITA 89/RPR/2023[2011-12]Status: DisposedITAT Raipur24 May 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

80P of Rs. 2,29,065/-, for the reason that on verification of the respective incomes it was found that those were not eligible for deduction under the said section. Nothing has been placed on our record to point out any perversity in the findings of the AO. I, thus, am constrained to uphold the disallowance

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, CHAMPAJHAR,RAIPUR vs. INCOME TAX OFFICER-1(1), RAIPUR, RAIPUR

ITA 88/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

80P of Rs. 2,29,065/-, for the reason that on verification of the respective incomes it was found that those were not eligible for deduction under the said section. Nothing has been placed on our record to point out any perversity in the findings of the AO. I, thus, am constrained to uphold the disallowance

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 120/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

disallowed assessee’s claim for deduction as regards the balance amount of profit. Assailing the restriction of the assessee’s claim for deduction u/s 80P(2)(a)(iii) to 35% of its income of Rs. 16,21,218/-, it is the claim of the ld. A.R before us that the same is highly exorbitant, for the reason, that the assessee