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29 results for “disallowance”+ Section 34clear

Sorted by relevance

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Key Topics

Section 143(3)29Section 36(1)(va)28Section 80P24Section 143(1)18Section 139(1)18Addition to Income15Deduction14Section 2(15)12Disallowance12

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 82/VNS/2018[2014-2015]Status: DisposedITAT Varanasi09 Jun 2022AY 2014-2015

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

section 80P which was disallowed by the Assessing Officer. Our finding for the assessment year 2009-10 is applicable for the assessment years 2013-14 and 2014-15 and consequently the impugned orders of the CIT(A) are upheld. 15. In the result, the appeals of the assessee for the assessment years

Showing 1–20 of 29 · Page 1 of 2

Section 14811
Section 1110
Limitation/Time-bar5

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 81/VNS/2018[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

section 80P which was disallowed by the Assessing Officer. Our finding for the assessment year 2009-10 is applicable for the assessment years 2013-14 and 2014-15 and consequently the impugned orders of the CIT(A) are upheld. 15. In the result, the appeals of the assessee for the assessment years

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 80/VNS/2018[2009-2010]Status: DisposedITAT Varanasi09 Jun 2022AY 2009-2010

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

section 80P which was disallowed by the Assessing Officer. Our finding for the assessment year 2009-10 is applicable for the assessment years 2013-14 and 2014-15 and consequently the impugned orders of the CIT(A) are upheld. 15. In the result, the appeals of the assessee for the assessment years

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) M.W.S. & Co. of the 1961 Act but the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved by an assessment framed

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) M.W.S. & Co. of the 1961 Act but the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved by an assessment framed

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 22/VNS/2020[2012-2013]Status: DisposedITAT Varanasi13 Oct 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

disallowed under Section 36(1)(a) of the Act." 8. In this case the appellant has not submitted any explanation regarding the purpose of advancing Interest free advance to its sister concern. It was submitted that the money advanced by the appellant was used by M/s Grace Infraventures Ltd. for purchase of land and that both the entities are engaged

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 23/VNS/2020[2013-2014]Status: DisposedITAT Varanasi13 Oct 2022AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

disallowed under Section 36(1)(a) of the Act." 8. In this case the appellant has not submitted any explanation regarding the purpose of advancing Interest free advance to its sister concern. It was submitted that the money advanced by the appellant was used by M/s Grace Infraventures Ltd. for purchase of land and that both the entities are engaged

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) of the 1961 Act but the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved by an assessment framed

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) of the 1961 Act but the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved by an assessment framed

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) of the 1961 Act but the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved by an assessment framed

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallow the said amount by invoking Explanation 1 to Section 36(1)(va) of the 1961 Act but 6 Assessment Year: 2018-19 Bhupendra Kumar Pandey the said amount admittedly stood deposited by assessee to the credit of employee with relevant fund before the time prescribed for filing of return of income u/s 139(1) of the 1961 Act. Aggrieved

INCOME TAX OFFICER, VARANASI vs. NEONATAL HEALTH ACADEMY, VARANASI

In the result, for statistical purposes, both appeals are partly allowed

ITA 131/VNS/2024[2019-20]Status: DisposedITAT Varanasi05 Jan 2026AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 144BSection 270

section 144B of the I. T. Act on 28/09/2021 and determined the total income of the assessee at Rs.2,67,74,462/-, disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34

INCOME TAX OFFICER, VARANASI vs. NEONATAL HEALTH ACADEMY, VARANASI

In the result, for statistical purposes, both appeals are partly allowed

ITA 132/VNS/2024[2019-20]Status: DisposedITAT Varanasi05 Jan 2026AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 144BSection 270

section 144B of the I. T. Act on 28/09/2021 and determined the total income of the assessee at Rs.2,67,74,462/-, disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

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

ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)Section 40(2)Section 56

disallowing the deduction under section 36(1)(va) r.w.s. 2(24)(x) of Rs. 1,28,680/- towards delayed deposit with relevant fund of employee contribution towards PF / ESI collected by the assessee from employees which stood deposited late beyond the time provided under the relevant statute. It is an admitted position that Rs. 1,28,680/- was deducted

BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW

In the result, appeal of the assessee is dismissed

ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154

disallowing the claim of exemption under section 11 and 12 of the Income Tax Act but the CPC has not reduced the corresponding expenditure from the gross receipts while computing the total income assessed to tax. In support of his contention, he has relied upon the decision dated 30.04.2015 of Coordinate Bench of this Tribunal in the case of Bharat

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

disallowed the claim of the assessee of Rs. 34,800/- under Chapter VIA of the 1961 Act. The ld. CIT(A) dismissed the appeal of the assessee, ex-parte, without discussing issues on merits and without giving his independent reasoning of his own. The operative part of the appellate order passed by ld. CIT(A), is reproduced hereunder: “Decision: I.T.A

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 139/VNS/2020[2017-2018]Status: DisposedITAT Varanasi13 Apr 2023AY 2017-2018

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

For Appellant: Sh. Mohammad Ashraf, C.AFor Respondent: Sh. AmalenduNath Mishra, CIT DR
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 68Section 69A

disallowance of penalties and other payments made for infraction of law(Section 37(1)) , etc. etc. and so on and so forth, which has further bearing on computing income of the tax- payers chargeable to tax. The purpose of framing scrutiny assessment u/s 143(3) of the 1961 Act is , inter-alia, to see that the assessee is maintaining proper

ACIT, CIRCLE - 2,, GORAKHPUR vs. M/S SEORAHI COOPARETIVE CANE DEVELOPMENT UNION LTD.,, SEORAHI

In the result, appeal filed by Revenue in ITA No

ITA 144/VNS/2019[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

For Appellant: None, written submissions filed by the assesseeFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 80P(2)(a)

Section 80P(2)(a)(iii) was denied to the assessee by AO, because the assessee was not doing marketing of agricultural produce grown by its members. Our attention was drawn by ld. DR to Para 8.3 of the assessment order passed by the AO. It was submitted that ld. CIT(A) has allowed deduction to the assessee

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society under various

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society under various