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358 results for “disallowance”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 143(3)106Section 26368Addition to Income66Deduction60Disallowance55Section 254(1)35Section 14A33Exemption33Section 80P(2)(d)29Section 54F

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

disallowance under section 14A cannot exceed the exempt income, if no exempt income is earned no disallowance under section 14A is permissible

Showing 1–20 of 358 · Page 1 of 18

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27
Section 54E26
Section 1125

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., , SURAT

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

exempt, the respondent has inadvertently disallowed of Rs.10,000 as incurred for earning exempt income, which fact can be verified

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., SURAT

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

exempt, the respondent has inadvertently disallowed of Rs.10,000 as incurred for earning exempt income, which fact can be verified

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

ITA 87/SRT/2022[2017-18]Status: DisposedITAT Surat10 Feb 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Mukund Bakshi, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 14Section 143(3)Section 14ASection 263

exempt income. Accordingly, ld PCIT noted that disallowance u/s 14A is applicable to the case of assessee, the amount of disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

disallowance of Rs.2,70,85,577/- made by the Assessing Officer under Sec.l4A of the Act without: considering the fact that the assessee have neither furnished the details of expenses incurred for earning exempt

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

disallowance of Rs.2,70,85,577/- made by the Assessing Officer under Sec.l4A of the Act without: considering the fact that the assessee have neither furnished the details of expenses incurred for earning exempt

ALIDHARA TEXSPIN ENGINEERS,DADRA UT OF D & NH vs. THE ACIT., VAPI CIRCLE, VAPI

In the result, assessee`s appeal is partly allowed in above terms

ITA 446/SRT/2018[2014-15]Status: DisposedITAT Surat06 Dec 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.446/Srt/2018 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Alidhara Texspin Engineers Assistant Commissioner Of Income Plot No.2, Block No.122,Vaghdhara Tax, Vapi Circle, Vapi Vs. Road, Dadra "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifa 2434 N (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar– Sr.DR
Section 143(1)Section 143(3)Section 14A

disallowance should be restricted up to 0.50% of those investments which yield exempted income, therefore, we note that the disallowance

M/S. PRIME CO-OPERATIVE BANK LTD.,SURAT vs. THE ACIT, CIRCLE-2,, SURAT

In the result, the appeal of the assessee is allowed with the aforesaid directions

ITA 670/SRT/2018[2014-15]Status: DisposedITAT Surat08 Jul 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Prime Co-Operative Bank The Assistant Commissioner Ltd., Of Income Tax, Circle-1(2), Vs. 3Rd Floor, Tapi Villa, Vijay Opp. New Civil Hospital, Nagar Society, Gate-3, Majuragate, Surat. Majuragate, Ring Road, Surat-395002 Pan : Aaaap 5507 G Assessee/ Appellant Revenue/Respondent

Section 10(25)Section 14ASection 254(1)

disallowance) Rs.17,95,228/- from the exempt income. Meaning thereby that the disallowance has already been included in the total

HARSHADBHAI MAGANBHAI PATEL,SURAT vs. INCOME TAX OFFICER - WARD 1(3)(2), SURAT

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

ITA 111/SRT/2024[2016-17]Status: DisposedITAT Surat17 Oct 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.111/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Harshadbhai Maganbhai Patel Income Tax Officer Ward-1(3)(2), बनाम/ C-1007, Pratisha Tower, Surat, Anavil Business Center, Vs. Sarela Wadi, Ghod-Dod Road, Adajan Hazira Road, Adajan, Surat- 395 007 Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adgpp 3387 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 24/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025

Section 142(1)Section 143(2)Section 144(3)Section 250

disallowing of Rs.1,65,37,512/- against the claim of exempt income. 3. It is, therefore, prayed that the above

ENVIRO CONTROL PRIVATE LIMITED,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME- 1, SURAT

In the result, the appeal filed by the assessee is dismissed

ITA 113/SRT/2022[2017-18]Status: DisposedITAT Surat23 Nov 2022AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.113/Srt/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Enviro Control Pvt. Ltd., Principal Commissioner Of Income- Tax-I, Surat Aayakar Bhawan, Majura Nr. Titan Showroom Ghod Dod Road, Vs. Gate, Opp. New Civil Hospital, Surat- Surat-395001 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Appellant ) (Respondent)

For Appellant: Shri Ankur A Shah, CAFor Respondent: Shri Ashok B. Koli– CIT-DR
Section 143(3)Section 14ASection 263

exempt income. Accordingly, it can be concluded that disallowance u/s14A is applicable to the case of assessee, the amount of disallowance

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

Section 11Section 156Section 254(1)Section 271(1)(c)

disallowance / denial of exemption under section 11 and disallowances of expenses was deleted. Therefore, the penalty levied by Assessing Officer

HI CHOICE PROCESSORS PVT.LTD.,,SURAT vs. THE DY. CIT, CIRCLE-1,, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 2922/AHD/2015[2011-12]Status: DisposedITAT Surat05 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2922/Ahd/2015/Srt िनधा"रण वष"/A.Y.:2011-12 M/S. Hi Choice Processors Pvt. Vs. Deputy Commissioner Of Ltd. , 264 Gidc, Sachin Surat Income-Tax, Central Pan: Aaach 7062E Circle1, Surat अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 14A

disallowance under section 14A read with Rule 8D cannot exceed exempt dividend income. Hence, in this case, as the exempt

SMT. KAVITA DIPESH SHAH,SURAT vs. THE PR. CIT-2, SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 219/SRT/2019[2014-15]Status: DisposedITAT Surat10 Dec 2019AY 2014-15

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.219/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Kavita Dipesh Shah, Vs. Principal Commissioner Of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road, Surat. [Pan: Anhps 4998 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca राज"वक"ओरसे /Revenue By Shri O.P. Singh, Cit(D.R.)

Section 143Section 143(3)Section 14ASection 263Section 57Section 8D

exempt income, hence there can be no disallowance of expenses, there action to be disallowance u/s.14A of the Act has held

SHRI DIPESH L. SHAH,,SURAT vs. PR. CIT-2, SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 218/SRT/2019[2014-15]Status: DisposedITAT Surat10 Dec 2019AY 2014-15

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.218/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Dipesh L Shah, Vs. Principal Commissioner Of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road Surat [Pan: Afsps 3839J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca राज"वक"ओरसे /Revenue By Shri Prasenjit Singh, Cit(D.R.)

Section 143Section 143(3)Section 14ASection 263Section 57Section 8D

exempt income,hence there can be no disallowance of expenses, there action to be disallowance u/s.14A of the Act has held

SANJIVKUMAR A. SHAH,VALSAD vs. I. T. OFFICE, VALSAD CIRCLE , VALSAD

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

ITA 187/SRT/2021[2017-18]Status: DisposedITAT Surat09 Sept 2022AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.187/Srt/2021 (Ay 2017-18) (Hearing In Physical Court) Sanjivkumar A Shah Income Tax Department, 4Th Floor, Amar Arcade, Valsad Circle, Valsad Vs Halar Road, Valsad-396001 -396001 Pan : Acpps 0794 L अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 14ASection 254(1)

disallowance except contending that no expenditure was incurred for earning exempt income. The exempt income consists of dividend income of Rs.2

HARSH MAHENDRA SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(2),, SURAT

In the result, appeal of the assessee is partly allowed

ITA 3400/AHD/2016[2013-14]Status: DisposedITAT Surat11 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 143(3)Section 14A

exempt income of Rs.94,877/- (PB-26). Therefore, disallowance u/s.14A cannot be exceed the exempt income as held in the case

BEGANI DYEING MILLS PVT.LTD.,,SURAT vs. THE PR.CIT., CIRCLE-1,, SURAT

In the result, appeal of the assessee is allowed

ITA 404/SRT/2019[2012-13]Status: DisposedITAT Surat22 Mar 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.404/Srt/2019 िनधा"रण वष"/Assessment Year: 2012-13 M/S.Begani Dyeing Mills Pvt. Vs The Principal Ltd., Commissioner Of Income 11 To 15, Tara Industrial Estate, Tax-1, Surat. Opp. Gangdhi Kutir, Udhna Magdalla Road, Surat – 395007. [Pan: Aaacb 9634 L] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Rasesh Shah – Ar राज"कीओर से /Revenue By Shri S.T.Bidari – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 22.03.2021 उद्घोषणा की तारीख/Pronouncement On: 22.03.2021 आदेश /O R D E R Per Pawan Singh: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income Tax, Surat-1, Surat Hereinafter Referred As “Ld. Pcit” , Passed Under Section 263 Dated 07.12.2018 For The A.Y.2012-13. The Assessee Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Cit Has Erred In Passing The Order U/S . 263 By Invoking Of Section 263 Of The Act, Although The Assessment Order Passed U/S. 147 R.W.S 143(3) Of The I. T. Act, 1961 Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

Section 143(3)Section 147Section 14ASection 263Section 80I

disallowance under section 14A of the Act should not exceed the exempt income. The assessee earned exempt income of Rs.2

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

ITA 121/SRT/2018[2010-11]Status: DisposedITAT Surat18 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 250Section 254(1)Section 54

disallowing the claim of exemption u/s 54-F of the Act as the assessee had rightly opened Capital Gain scheme

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want