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7 results for “section 68”+ Section 10A(7)clear

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Key Topics

Section 10A16Section 80P11Section 143(1)(a)9Section 12A8Section 1437Section 139(1)7Section 139(4)5Section 143(3)5Deduction5Disallowance

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the revenue is hereby dismissed

ITA 15/RJT/2017[2013-14]Status: DisposedITAT Rajkot24 Jun 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R
Section 10ASection 115J

68,63,487/- u/s 10A as well as u/s 10AA and claimed refund of Rs. 1,05,00,000/- paid as advance tax. 4.7 The assessee has also not selected/specified the date in ITR form where it has been asked that “if liable to furnish the audit report u/s 115JC of the Act mentioned the date of furnishing the audit

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

5
Addition to Income4
Exemption4

The appeal is allowed

ITA 214/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

68,926/- as per computation enumerated in section 14A r.w.s. 8d. ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 6. It is therefore, prayed that the order of the Ld. CIT(A) be set aside and that of the Assessing Officer be restored.” 4. Brief facts of the case is that the assessee is a company

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

ITA 251/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

68,926/- as per computation enumerated in section 14A r.w.s. 8d. ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 6. It is therefore, prayed that the order of the Ld. CIT(A) be set aside and that of the Assessing Officer be restored.” 4. Brief facts of the case is that the assessee is a company

GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

10A shall be allowed to an assessee who does not furnish its return on or before due date specified under section 139(1) is a mandatory provision. Accordingly, the Ld. Departmental Representative submitted that, evidently, the assessee had filed return of income beyond the due date prescribed under section 139(1) of the Act. Therefore, in light

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

10A shall be allowed to an assessee who does not furnish its return on or before due date specified under section 139(1) is a mandatory provision. Accordingly, the Ld. Departmental Representative submitted that, evidently, the assessee had filed return of income beyond the due date prescribed under section 139(1) of the Act. Therefore, in light

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

7. Therefore, the assessing officer held that since assessee has failed to prove the source of such receipts and the books of the assessee as ITA No.340/RJT/2024 - A.Y. 2020-21 Shree Swaminarayan Mandir Trust vs. ITO submitted by it are manipulated to accommodate unaccounted money of the assessee, therefore, the entire receipts of the assessee

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

In the result, appeal filed by the assessee is allowed for the statistical purpose

ITA 145/RJT/2024[2023-2024]Status: DisposedITAT Rajkot14 Feb 2025AY 2023-2024

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

Section 12A

68 years of age and less educated and was completely unaware about the online systems of compliance and for which he relied upon the accountant who could not timely inform assessee and had left the job which has resulted into delay in filling appeal before us. Ld. AR of the assessee prayer to condoned the delay to filing the appeal