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3 results for “disallowance”+ Section 10(23)(iiiad)clear

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Delhi27 Bangalore25 Mumbai16 Cuttack15 Jaipur12 Chennai10 Chandigarh8 Indore7 Amritsar6 Ahmedabad6 Pune5 Rajkot3 Lucknow3 Raipur2 Cochin2 Patna2 Varanasi2 Kolkata2 Visakhapatnam1 Jodhpur1 Karnataka1 Ranchi1 Surat1

Key Topics

Section 14810 Section 1474 Section 139(9)4 Section 44A3 Section 151A2 Section 1512 Section 282A(1)2 Section 149(1)(b)2 Exemption2 Penalty

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

2

Reopening of Assessment2

10(23C) (iiiad) of the Act. 6. That, the Ld. CIT(A) has wrongly set-aside the disallowance of expenses of Rs. 13,98,431/- at the rate of 15% of the total expenses. a) The Ld. AO has wrongly disallowed the expenses even though no addition of income forming belief while reopening has been made b) Disallowance of expenses

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

10(23C) (iiiad) of the Act. 6. That, the Ld. CIT(A) has wrongly set-aside the disallowance of expenses of Rs. 13,98,431/- at the rate of 15% of the total expenses. a) The Ld. AO has wrongly disallowed the expenses even though no addition of income forming belief while reopening has been made b) Disallowance of expenses

M/S. J. DODHI & CO.,RAJKOT vs. THE ITO, WARD-3 (1) (2), RAJKOT

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

ITA 79/RJT/2020[2014-15]Status: DisposedITAT Rajkot31 Oct 2022AY 2014-15

For Appellant: Shri G.R. Sanghvi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139(1)Section 139(9)Section 143(1)Section 40Section 44Section 44A

23-04-2017, but the assessee was unable to the e-file any responses since the time for rectifying the mistake had already expired. The assessee thereafter received intimation under section 143(1) of the Act dated 27-03-2017 vide which the CPC did not allow the interest and remuneration paid to partners and assessed the return loss