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264 results for “disallowance”+ Section 10(34)clear

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Key Topics

Section 143(3)103Addition to Income85Disallowance50Section 80I41Deduction34Section 14832Section 6828Section 271(1)(c)25Section 254(1)21Section 147

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1195/AHD/2013[2009-10]Status: DisposedITAT Surat26 Nov 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1195/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Vipul Park, Vs. The Deputy Commissioner Of Andhar Wadi Road, Income Tax, Central Circle-2, Vyara, Dist. Tapi – 394 650. Surat. [Pan: Aalfm 3438 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 80I

disallowance of deduction u/s.80IB of the Act at Rs.39,62,791/-. However, at the same time, we note that Ld.CIT(A) made self-contradictory statement and restricted the deduction under section 80IB of the Act at Rs.24,00,000/- (38.40% at Rs.62,50,000/-) by re-computing estimated average profit @38.40%, as against average profit computed by the Assessing Officer

RAJ ABHISHEK CORPORATION,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, appeal filed by the assessee is dismissed

Showing 1–20 of 264 · Page 1 of 14

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19
Section 26319
Reopening of Assessment13
ITA 117/SRT/2022[2017-18]Status: Disposed
ITAT Surat
16 Jan 2023
AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.117/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Raj Abhishek Corporation Principal Commissioner Of Income 501,Kohinoortextiles Market, Tax, Surat-1, Room No.123, Aaykar Vs. Ring Road, Surat-395002 Bhavan, Majura Gate, Surat—395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfr 6297 D (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ketan Jagirdar, C.A राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Ketan Jagirdar, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 143(3)Section 263Section 80Section 80I

disallowance in respect of deduction claimed u/s 80-IB of the Act. Thus, Ld. PCIT noted that Assessing Officer has passed the order u/s 143(3) of the Act, dated 16.12.2019 without making inquiries which should have been made and without application of mind. This make the order erroneous in so far as it is prejudicial to the interest

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

34) and 10(38) respectively - Assessing Officer having invoked section 14A disallowed interest expenses incurred for earning exempt income - It was noted

SMT. JAYABEN GOVINDJI PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 238/AHD/2017[2012-13]Status: DisposedITAT Surat29 Sept 2020AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Smt. Jayaben Govindji Patil, Vs. Deputy Commissioner Of Plot No.2, Gurukrupa Bunglow, Opp. Income Tax, Circle-1(3), Sargam Shopping Center, Near Umra Surat Jakat Naka, Surat – 395001. Pan : Arfp1732Q Appellant Respondednt

Section 143(3)Section 80I

disallowing deduction of Rs.15537723/- claimed by the assessee under section 80IB(1Q) of the IT Act. (3) It is therefore prayed that the above addition confirmed by learned Commissioner of income tax (Appeals) may be deleted. ITA 238/AHD/2017/AY.2012-13 Jayaben Govindji Patel Brief facts of the case as gathered from the order of lower 2. authorities are that the assessee

THE DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

ITA 170/AHD/2016[2008-09]Status: DisposedITAT Surat09 Oct 2020AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

Section 10Section 10(37)Section 107Section 147Section 148Section 2Section 78

disallowed the claim under section 10(37) of the Act on the ground that the assessee has sold the land voluntarily, and it is not case of compulsory acquisition of land by SMC. Hence, conditions of section 10(37) of the Act are not satisfied. The Hon’ble Gujarat High Court in the case of CIT v. Amaratbhai S. Patel

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 91/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 89/SRT/2025[2018-19]Status: DisposedITAT Surat15 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 88/SRT/2025[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 87/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 86/SRT/2025[2012-13]Status: DisposedITAT Surat15 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

K. G. DEVELOPERS ,SURAT vs. DCIT CIRCLE 2(3), SURAT NOW DCIT CIRCLE 2(1)(1) SURAT, SURAT

In the result, the appeal of the Assessee in ITA No

ITA 429/SRT/2023[2017-18]Status: DisposedITAT Surat31 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 80I

disallowance of deduction under Section 80IB of the Act, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee again filed similar submission explaining the facts in detail that initially approval was revised by the local authority on 16/03/2009 and the assessee is entitled for deduction under Section 80IB of the Act. The submissions

K. G. DEVELOPERS ,SURAT vs. DCIT CIRCLE 2(3), SURAT NOW DCIT CIRCLE 2(1)(1) SURAT, SURAT

In the result, the appeal of the Assessee in ITA No

ITA 428/SRT/2023[2014-15]Status: DisposedITAT Surat31 Aug 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 80I

disallowance of deduction under Section 80IB of the Act, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee again filed similar submission explaining the facts in detail that initially approval was revised by the local authority on 16/03/2009 and the assessee is entitled for deduction under Section 80IB of the Act. The submissions

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

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

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

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

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

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

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

34. Ground No.2, 3 & 5 relates to not allowing deduction of Landfill project No.1 & Land fill project No. 2, under section 80IA(4). We find that theses grounds of appeals are identical with the ground No. 4 to 7 of appeal for AY 2007-08 in ITA No, 500/Srt/2015, which we have allowed in para 9 and 10 (supra). Thus

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

disallowance at the rate of 10% to total expenses made/confirmed is without jurisdiction, arbitrary, baseless, perverse, unwarranted o facts, bad in law and hence, deserves to be deleted. 5. Your appellant further reserves its rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal.” 2. Brief facts

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

34]. 9. Further we would like to submit that amended Rule 8D applicable w.e.f. 2 June 2016 provides for disallowance of 1% of the annual average of the monthly average of the opening & closing balances of investment, income from which does not or shall not form part of total income. Generally, the same is wrongly interpreted to mean that Rule