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294 results for “disallowance”+ Section 17(5)(d)clear

Sorted by relevance

Mumbai3,813Delhi2,809Chennai1,153Bangalore865Ahmedabad760Jaipur708Hyderabad532Kolkata471Indore343Pune304Surat294Chandigarh273Raipur220Cochin207Visakhapatnam195Rajkot183Lucknow132Nagpur123SC114Cuttack77Panaji74Allahabad71Amritsar70Ranchi60Jodhpur59Guwahati56Patna48Agra39Dehradun22Varanasi18Jabalpur12A.K. SIKRI ROHINTON FALI NARIMAN6D.K. JAIN JAGDISH SINGH KHEHAR1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income79Section 143(3)76Disallowance52Section 271(1)(c)48Section 26345Deduction32Section 80P30Section 143(1)29Section 40A(3)29Section 68

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 246/SRT/2023[2020-21]Status: DisposedITAT Surat28 Aug 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009- 10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A), the disallowances were deleted and the order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

Showing 1–20 of 294 · Page 1 of 15

...
28
Section 80P(2)(d)28
Penalty18

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009- 10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A), the disallowances were deleted and the order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009- 10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A), the disallowances were deleted and the order

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

d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal in ITA No. 86/Srt/2025

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

d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal in ITA No. 86/Srt/2025

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

d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal in ITA No. 86/Srt/2025

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

d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal in ITA No. 86/Srt/2025

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

d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal in ITA No. 86/Srt/2025

VAPI MERCHANT SAVING & CREDIT CO. OP. SOCIETY LTD.,VAPI vs. THE PCIT, VALSAD, VALSAD

In the result, appeal of the assessee is allowed

ITA 107/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.107/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving & Credit Co. Vs. The Pcit, Valsad. Op. Society, 130, 1St Floor Varun Complex, Opp. Reliance Super Market, Gidc, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav3925E

Section 143(3)Section 263Section 80PSection 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010- 11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

ITA 507/SRT/2023[2016-17]Status: DisposedITAT Surat31 Oct 2023AY 2016-17

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 271(1)(c)Section 57Section 80P(2)Section 80P(2)(d)Section 80P(4)

5. In response to the above show cause notice, the assessee furnished its reply through e-compliance. However, the assessing officer observed that assessee has stated that to meet the expenses on account of maintenance, the housing society collected various administration charges from its members, made various deposit of its surplus funds and earned interest there on from

SHRI NEHRUNAGAR CO. OP HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

ITA 478/SRT/2023[2017-18]Status: DisposedITAT Surat20 Sept 2023AY 2017-18

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.478/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(3)Section 274Section 80PSection 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

D] General:-  The appellant reserve rights to add alter or delete any portion of this appeal before its conclusion.  This appeal is in time and may allowed in full.  A detailed paper book will be filed at the time of hearing.” 2. Brief facts of the case are that assessee is a company, engaged in the business of purchase, sales

SHREE MADHI VIBHAG KHAND UDYOG SAHAKARI MANDLI LTD.,BARDOLI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -1, SURAT

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

ITA 233/SRT/2023[2018-19]Status: DisposedITAT Surat10 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1St Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. Pan: Aaaas 4732 J Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 80P(2)(d)

17. Moreover, we have seen that in assessee’s own case for A.Y. 2009-10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, ground No. 3 is allowed and ground No

ITA 1072/SRT/2024[2018-19]Status: DisposedITAT Surat05 Mar 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151ASection 254(1)Section 28

5 relates to estimation of income @ 10% of entire purchases and sales. The ld. AR of the assessee submits that case of assessee was re-opened after passing assessment order under section 148A(d) on 28.03.2022. The AO at the time of re-opening of the case, recorded that assessee is beneficiary of sales and purchases from 10 parties aggregating

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHKARI M LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SURAT

In the result, ground no.3 raised by the assessee is allowed

ITA 672/SRT/2023[2017-18]Status: DisposedITAT Surat21 Dec 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

Section 143(3)Section 80ASection 80LSection 80PSection 80P(2)(a)Section 80P(2)(d)

5. The contention of Mr. Gupta, learned counsel appearing for the Revenue, is that the Tribunal was wrong in allowing deduction under Section 80P(2) (d) of the Act because it is not established that the assessee had derived the interest by investing all the amount of surplus funds. It is further contended by Mr. Gupta that the assessee

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

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), dated 13.06.2023, which in turn arises out of an assessment

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY, SURAT,SURAT vs. INCOME TAX OFFICE, WARD-1(3)(5), SURAT, SURAT

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

ITA 506/SRT/2023[2020-21]Status: DisposedITAT Surat30 Oct 2023AY 2020-21

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.506/Srt/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 19/10/2023 Date Of Pronouncement 30/10/2023

Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

NAVAPURA URBAN CO-OP CREDIT & CONSUMER SOCIETY LTD.,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), SURAT

In the result, appeal of the assessee is allowed

ITA 353/SRT/2022[2017-18]Status: DisposedITAT Surat02 Feb 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Navapura Urban Co-Op Credit & A.C.I.T., Consumer Society Ltd., Circle 1(2), Vs. 9/572, Siddhi, Kotsafil Main Road, Surat. Surat-395002 (Gujarat) Pan No. Aaaan 0539 N Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

VAPI MERCHANT SAVING & CREDIT CO. OP. SOCIETY LTD.,VAPI vs. NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeal of the assessee is allowed

ITA 251/SRT/2022[2018-19]Status: HeardITAT Surat30 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Vapi Marchant Saving & Credit I.T.O., Cooperative Society Limited, E-Assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). Pan No. Aaaav 3925 E Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order

THE GOVERNMENT E CO-OPERATIVE SOCIETY LTD.,,BHARUCH vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VADODARA-1, VADODARA

In the result, appeal of the assessee is allowed

ITA 126/SRT/2023[2017-18]Status: DisposedITAT Surat23 May 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) The Government E Co- Principal Commissioner Of Operative Society Ltd./, Income Tax, Vadodara-1, Vs First Floor, Government Room No.214, 2Nd Floor, Sevasadan, Bhag-2, B/H Aaykar Bhawan, Race Course Pwd Office, Bharuch- Circle, Vadodara-390007 392001 Pan No. Aaalt 0832 D अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

17. Moreover, we have seen that in assessee's own case for A.Y. 2009-10, 2010- 11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A) , the disallowances were deleted and the order