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26 results for “disallowance”+ Section 139(1)clear

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Key Topics

Section 143(3)24Section 32(2)20Section 271(1)(c)20Addition to Income19Section 139(1)15Disallowance15Section 36(1)(va)14Section 139(4)13Section 153A10Section 43B

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

disallowed under section 801B(10) of the Act only on the ground that the return of income was filed beyond the period stipulated under section 139(l) of the Act in view of the provisions of Section 80AC of the Act as the same is beyond the scope of Section 139(1

Showing 1–20 of 26 · Page 1 of 2

9
Carry Forward of Losses7
Deduction7

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

disallowed under section 801B(10) of the Act only on the ground that the return of income was filed beyond the period stipulated under section 139(l) of the Act in view of the provisions of Section 80AC of the Act as the same is beyond the scope of Section 139(1

NEPAL CHANDRA DEY,RANCHI vs. ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the appeal of the assessee stands dismissed

ITA 63/RAN/2022[2018-19]Status: DisposedITAT Ranchi15 May 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)

disallow the same while processing the return under section 143(1) of 7 I.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey the Act, apparently by applying the provisions of section 143(1)(a)(iv) of the Act. For the sake of convenience, the relevant provisions is reproduced hereunder:- “143(1) Where a return has been made under section 139

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

disallowing an expense and by not accepting the interpretation given by the assessee. (c) Merely, making a claim which is held as not sustainable under law should not lead to penalty, when the assessee had furnished full details in the return of income and the claim is reasonably plausible. 3.3.4. Seen from the above scuttled position of law, the appellant

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

disallowing an expense and by not accepting the interpretation given by the assessee. (c) Merely, making a claim which is held as not sustainable under law should not lead to penalty, when the assessee had furnished full details in the return of income and the claim is reasonably plausible. 3.3.4. Seen from the above scuttled position of law, the appellant

THE HAZARIBAGH CENTRAL CO-OPERATIVE BANK LTD,HAZARIBAG vs. ACIT, HAZARIBAG

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

ITA 158/RAN/2023[2016-17]Status: DisposedITAT Ranchi09 Jun 2025AY 2016-17

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devesh Podar, AdvFor Respondent: Smt. Rinku Singh, CIT DR
Section 11(1)Section 139Section 139(1)Section 139(4)

139 have to be read together and hence, it is the inevitable conclusion that a return made within the time specified in sub-section (4) has to be considered as having been made within the time prescribed in sub-section(1) of the Act. Ld AR further drew our attention to the decision of this Co-ordinate bench

SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

139(1) of the Income Tax Act, 1961 (in short, the Act). However, the assessee failed to furnish Form-10 and accordingly failed to satisfy one of the twin conditions specified under Section 13(9) of the Act. Even during the appellate proceedings, the assessee had not furnished any evidence for filing of Form-10 for the impugned assessment year

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, appeal filed by the assessee is allowed

ITA 361/RAN/2018[2009-10]Status: DisposedITAT Ranchi10 Sept 2020AY 2009-10

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri Manjit Verma, A/RFor Respondent: Shri A. K. Mohanti, JCIT, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 234CSection 263Section 37(1)

disallowed. h. Hon'ble Apex Court in the ease of M/s Sarswati Industrial Syndicate Ltd.186 ITR 278 has held that "The High Court was in error in holding that even after amalgamation of the two companies; the transferor company did not become non -existent. Instead it continued its entity in blended form with the appellant company. The High Court

M/S CENTRAL COALFIELDS LTD..,RANCHI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , RANCHI

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

ITA 57/RAN/2021[2015-16]Status: DisposedITAT Ranchi30 Sept 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 147Section 263Section 36(1)(va)Section 43B

section 36(1) as well as 43B by Finance Act, 2021. The discussion made in that order read as under: “3. On due consideration of the above facts and circumstances, we find that ITAT, Kolkata has duly examined the amendment brought in by virtue of Finance Act, 2021. On the proposition and the discussion made by the ITAT

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

ITA 64/RAN/2021[2018-2019]Status: DisposedITAT Ranchi27 Jul 2022AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

section 43B which starts with a non-obstante clause and allows deduction of deposit of Employee’s contribution if made before return filing date under 139(1). iii. That the order of CPC is a mistake apparent from record and in gross violation of the judgement of the Hon’ble Supreme Court and the jurisdictional Jharkhand High Court

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

ITA 65/RAN/2021[2019-20]Status: DisposedITAT Ranchi27 Jul 2022AY 2019-20

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

section 43B which starts with a non-obstante clause and allows deduction of deposit of Employee’s contribution if made before return filing date under 139(1). iii. That the order of CPC is a mistake apparent from record and in gross violation of the judgement of the Hon’ble Supreme Court and the jurisdictional Jharkhand High Court

JHARKHAND URJAA SANCHARAN NIGAM LTD.,RANCHI vs. ITO WARD 1(4),, RANCHI

In the result, this appeal of assessee is dismissed

ITA 78/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jharkhand Urjaa Sancharan Nigam I.T.O., Limited, Ward 1(4), Vs. Sldc Building, Ranchi-834002. Ranchi. Pan No. Aadcj 3112 A Appellant/ Assessee Respondent/ Revenue

Section 139(1)Section 139(3)Section 139(4)Section 143(3)Section 80

disallowance of carried forward of loss by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 for not filing the returns u/s 139(1) of the Income Tax Act, 1961 thereby attracting the provisions of section

PANKAJ AGARWAL,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD-1(1), JAMSHEDPUR, JAMSHEDPUR

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

ITA 68/RAN/2021[2019-20]Status: DisposedITAT Ranchi01 Aug 2022AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 139(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B

section 36(1) as well as 43B by Finance Act, 2021. The discussion made in that order read as under: “3. On due consideration of the above facts and circumstances, we find that ITAT, Kolkata has duly examined the amendment brought in by virtue of Finance Act, 2021. On the proposition and the discussion made by the ITAT

PANKAJ AGARWAL,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD-1(1), JAMSHEDPUR, JAMSHEDPUR

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

ITA 67/RAN/2021[2018-19]Status: DisposedITAT Ranchi01 Aug 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 139(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B

section 36(1) as well as 43B by Finance Act, 2021. The discussion made in that order read as under: “3. On due consideration of the above facts and circumstances, we find that ITAT, Kolkata has duly examined the amendment brought in by virtue of Finance Act, 2021. On the proposition and the discussion made by the ITAT

EXMAM SECURITY SERVICES PVT. LTD., JAMSHEDPUR,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

ITA 48/RAN/2021[2018-19]Status: DisposedITAT Ranchi28 Sept 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 2(24)(x)Section 36(1)(va)

section 36(1) as well as 43B by Finance Act, 2021. The discussion made in that order read as under: “3. On due consideration of the above facts and circumstances, we find that ITAT, Kolkata has duly examined the amendment brought in by virtue of Finance Act, 2021. On the proposition and the discussion made by the ITAT

EXMABN SECURITY SERVICES PVT.LTD.,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, JAMSHEDPUR

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

ITA 49/RAN/2021[2019-20]Status: DisposedITAT Ranchi28 Sept 2022AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 2(24)(x)Section 36(1)(va)

section 36(1) as well as 43B by Finance Act, 2021. The discussion made in that order read as under: “3. On due consideration of the above facts and circumstances, we find that ITAT, Kolkata has duly examined the amendment brought in by virtue of Finance Act, 2021. On the proposition and the discussion made by the ITAT

ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr
Section 10Section 12ASection 139Section 139(1)Section 148

section 139. In this regard, the assessee was specifically asked to furnish the copy of trust deed and copy of certification of registration u/s 12A and/or 10(23C) and to explain why the claim of exemption should not be denied as they have not filed the return of income within the due date as stipulated u/s.139(1

MANU KUMAR SHAHI,JAMSHEDPUR vs. ITO WARD-2(3), JAMSHEDPUR

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

ITA 8/RAN/2022[2018-19]Status: DisposedITAT Ranchi28 Apr 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.8/Ran/2022 Assessment Year: 2018-19 Manu Kumar Shahi…….…..…………..…...…......................……...…..….. Appellant 94, East Plant Basti, Burmanines, Jamshedpur, Jharkhand-831007. [Pan: Barps6204E] Vs. Ito, Ward-2(3), Jamshedpur.……………………….……….…………….. Respondent Appearances By: Shri Nitin Pasari, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 16.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 139(1)Section 139(5)Section 143(1)Section 250Section 40

139(5) on 18.02.2019 reducing the refund amount to Rs. 23,450/-. In the revised return, the appellant has suo moto added Rs.8,40,403/- on account of belated payment of employee's contribution to PF and ESIC. The revised return was processed under Section 143(1) on 1 I.T.A. No.8/Ran/2022 Assessment Year: 2018-19 Manu Kumar Shahi

M/S CHHAGANLAL AGARWAL,CHAIBASA vs. ITO,WARD-3(4), CHAIBASA

In the result, appeal of the assessee is allowed

ITA 319/RAN/2018[2010-11]Status: DisposedITAT Ranchi29 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.319/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Chhaganlal Agarwal, Vs. Ito Ward-3(4), Chaibasa Bari Bazar, Chaibasa-833201 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaffc 6053 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri P.K.Mondal, Addl.CIT(DR)
Section 143(3)Section 147Section 234ASection 40

disallowance made on the basis of provision applicable upto to A.Y'. 2009-10 is unjustified, illegal and incorrect. 4. For that Ld. A.O. was not justified in charging interest u/s 234A and 234B on the assessed income. Interest should be charged on the returned income following the decision of Hon'ble Jharkhand High Court. 5. For that other grounds

JHARKHAND URJAA SANCHARAN NIGAM LIMITED,RANCHI vs. ITO WARD-1(4), RANCHI

In the result, grounds of appeal are allowed for statistical purposes only

ITA 49/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jharkhand Urjaa Sancharan Nigam I.T.O., Limited, Ward 1(4), Vs. Sldc Building, Ranchi-834002. Ranchi. Pan No. Aadcj 3112 A Appellant/ Assessee Respondent/ Revenue

Section 139(4)Section 143(3)Section 270A

disallowed the loss claimed by the assessee company of Rs. 1,22,04,26,668/- to be carry forward on the ground that the return was a belated return filed under Section 139