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3 results for “disallowance”+ Section 80p(2)(d)clear

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Key Topics

Section 80P9Section 143(1)5Section 143(3)4Section 2633Deduction3Section 2502Disallowance2

TELCO CO-OPERATIVE SOCIETY LTD ,JAMSHEDPUR vs. AYKAR ADHIKARI WARD-3(2), JAMSHEDPUR

In the result, appeal of the assessee is partly allowed

ITA 345/RAN/2017[14-15]Status: DisposedITAT Ranchi12 Jul 2022

Bench: Shri Rajpal Yadav & Shri Manish Boradi.T.A. No. 345/Ran/2017 Assessment Year: 2014-15 Telco Co-Operative Society Ltd. Income Tax Officer, Ward-3(2), Telco Works, Telco Vs Jamshedpur Jamshedpur - 831001 Pan: Aaaat9667K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Deepak Kumar Sharma, C.A. Revenue By : Shri N.K. Khalkho, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 10/05/2022 घोषणा क" तारीख /Date Of Pronouncement : 12/07/2022 आदेश/O R D E R Per Rajpal Yadav: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – Jamshedpur, Dated 12/09/2017, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short “The Act”), For Assessment Year 2014-15. 2. The Assessee Has Taken Five Grounds Of Appeal Out Of Which Ground Nos. 1, 4 & 5 Are General In Nature On Which No Arguments Were Advanced. Therefore, These Grounds Are Rejected As Such.

For Appellant: Shri Deepak Kumar Sharma, C.AFor Respondent: Shri N.K. Khalkho, Sr. D/R
Section 250Section 80P(2)(d)

D E R PER RAJPAL YADAV, VICE PRESIDENT : The present appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) – Jamshedpur, dated 12/09/2017, passed under Section 250 of the Income Tax Act, 1961 (in short “the Act”), for Assessment Year 2014-15. 2. The assessee has taken five grounds

CHOTANAGPUR CATHOLIC MISSION CO – OPERATIVE CREDIT SOCIETY ,RANCHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RANCHI, RANCHI

ITA 41/RAN/2022[2017-18]Status: DisposedITAT Ranchi07 Oct 2025AY 2017-18

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri P.S.Paul, CAFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 263Section 80P

D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. Pr.CIT, Ranchi, dated 30.03.2022 for the assessment year 2017- 2018. 2. It was submitted by the ld. AR that the assessee is a cooperative society, which is carrying on business of banking and providing credit facilities to its members

TELMOCHO PRIMARY AGRICULTURE CREDIT COOPERATIVE LIMITED,DHANBAD vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

In the result, the appeal of the assessee stands allowed

ITA 269/RAN/2023[AY 2019-20]Status: DisposedITAT Ranchi19 Mar 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2019-20

For Appellant: Shri M. K. Chowdhury, ARFor Respondent: Shri Khubchand T. Pandya, DR
Section 143Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)

D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru [hereinafter referred to as “the Ld. CIT(A)”] dated 10.11.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2019-20. 2. Shri