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11 results for “disallowance”+ Section 80G(2)(a)clear

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Key Topics

Section 80G13 Section 26313 Section 1112 Deduction11 Section 143(3)9 Disallowance9 Section 14A8 Section 254(1)6 Section 12A6 Charitable Trust

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

2 of appeal are partly allowed. 20. Ground No.3 relates to disallowance under section 80G. The Assessing Officer disallowed Rs.39

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

5

Limitation/Time-bar5

ITA 226/SRT/2023[2017-18]Status: Disposed

ITAT Surat

20 Nov 2023

AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

2 of appeal are partly allowed. 20. Ground No.3 relates to disallowance under section 80G. The Assessing Officer disallowed Rs.39

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 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

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

80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing Centre (CPC), Bangalore and disallowed

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

80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing Centre (CPC), Bangalore and disallowed

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

80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing Centre (CPC), Bangalore and disallowed

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

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

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

80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

HAMILTON HOUSEWARES PRIVATE LIMITED,DAMAN & DIU vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal filed by the assessee is allowed

ITA 163/SRT/2022[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.163/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The Pcit, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra & Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd1683Q

Section 115JSection 143(3)Section 263Section 35Section 80GSection 80I

disallowance of deduction under section 80IC of the Income Tax Act amounting of Rs.99,46,189/- and under section 80G of the I.T. Act of Rs.5,00,000/-. 3. Later, Ld. PCIT exercised his jurisdiction u/s 263 of the Act and issued a show cause notice to the assessee which is reproduced below: “To M/s Hamilton Housewares Pvt. Ltd. Plot

CONDOR FOOTWEAR (INDIA) LIMITED,SURAT vs. THE PCIT, SURAT-1, SURAT, SURAT

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

ITA 336/SRT/2024[2018-19]Status: DisposedITAT Surat07 Jan 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.336/Srt/2024 (Assessment Year: 2018-19) (Physical Hearing) Condor Footwear (India) Limited, Vs. The Pcit – 1, Plot No. A-5/3, Road No.10, Main Surat Gate No.2, Hojiwala Industrial Esta, Vanz, Surat, B.O. - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacc9540N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 10/12/2024 Date Of Pronouncement 07/01/2025

Section 143(2)Section 143(3)Section 263Section 36(1)(a)Section 80G

2(24)(x) of the Act after the due date. Such amount had to be disallowed u/s 36(1)(va) of the Act. The Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. vs. CIT, 290 Taxman 19 (SC) held that employers have to deposit the employees contribution towards EPF/ESI on or before due date for availing deduction

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 364/SRT/2025[2020-21]Status: DisposedITAT Surat19 Sept 2025AY 2020-21

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

80G – Rs.10,94,000/-, (ii) disallowance of deduction claim on health and education cess – Rs.57,07,374/-, (iii) foreign exchange gain on capital loan – Rs.4,72,87,054/-, (iv) deduction u/s 35(1)(iv) – Rs.32,50,000/- and (v) addition on account of USFDA consumption – Rs.2,08,99,216/-. 4. Aggrieved by the assessment order, appellant preferred appeal before

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 366/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

80G – Rs.10,94,000/-, (ii) disallowance of deduction claim on health and education cess – Rs.57,07,374/-, (iii) foreign exchange gain on capital loan – Rs.4,72,87,054/-, (iv) deduction u/s 35(1)(iv) – Rs.32,50,000/- and (v) addition on account of USFDA consumption – Rs.2,08,99,216/-. 4. Aggrieved by the assessment order, appellant preferred appeal before

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

disallowing the exemption claimed by assessee u/s 11 of the Act, amounting to Rs.26,70,63,238/-. 4. Aggrieved by the said order of the assessing officer, the assessee preferred appeal before Ld. CIT(Appeals). Shree Suigam Khodadhor Panjara Pole vs. ITO(E) Asst. Year –2019-20 - 3– 5. During the course of appellate proceedings before Ld. CIT(Appeals