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4 results for “depreciation”+ Section 80G(5)clear

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Mumbai180Delhi131Bangalore72Chennai70Ahmedabad56Pune34Kolkata33Jaipur15Lucknow15Chandigarh10Hyderabad9Indore8Cuttack7Ranchi6Amritsar5Rajkot4Visakhapatnam4SC3Cochin3Jodhpur2Raipur2Surat2Karnataka1Agra1Guwahati1Telangana1Nagpur1

Key Topics

Section 107Section 270A4Section 80G4Section 114Exemption4Section 12A3Section 13(1)3Section 143(3)2Section 2742Deduction

DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

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

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

5) of section 80G of the Act. It is not the actual user but the likelihood of it being used and the capacity of the trust to do so, which is important. In this view of the matter the assessee is not entitled to the relief under section 80G of the Act in respect of the donations made

MOTHER THERESSA EDUCATIONAL SOCIETY,AMALAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

2
Depreciation2
Penalty2
ITA 229/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

80G on 29.01.2010 by the CIT, Rajahmundry. The assessee filed its return of income declaring NIL income after claiming of application of income under section 11 of the Act. The case was selected for complete scrutiny under CASS and accordingly the assessment was completed under section 143(3) r.w.s. 144B of the Act on 15.04.2021 assessing the total income

ACIT, EXEMPTION CIRCLE,, VIJAYAWADA vs. MOTHER THERESSA EDUCATIONAL SOCIETY, CHAITANYANAGAR

In the result, appeal of the assessee is allowed

ITA 163/VIZ/2024[2018]Status: DisposedITAT Visakhapatnam24 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

80G on 29.01.2010 by the CIT, Rajahmundry. The assessee filed its return of income declaring NIL income after claiming of application of income under section 11 of the Act. The case was selected for complete scrutiny under CASS and accordingly the assessment was completed under section 143(3) r.w.s. 144B of the Act on 15.04.2021 assessing the total income

M/S. SREE MANIPRAKASH CHARITABLE WELFARE SOCIETY,VISAKHAPATNAM vs. THE INCOME TAX OFFICER (EXEMPTIONS), VISAKHAPATNAM

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

ITA 669/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam10 Feb 2021AY 2019-2020

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.669/Viz/2019 (निर्धारण वर्ा/Assessment Year:2019-20) M/S Sree Maniprakash Charitable Vs. Income Tax Officer Welfare Society (Exemptions) D.No.19-53/1 Visakhapatnam Near Railway Flyover Bridge Pendurthy, Visakhapatnam [Pan : Aaots8801M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri T.S.N.Murthy, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 02.02.2021 घोर्णध की तधरीख/Date Of Pronouncement : 10.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemptions) [Cit(E)], Hyderabad In F.No.Cit(E), Hyd/85(03)/80G/2018-19 Dated 30.09.2019 For The Assessment Year (A.Y.) 2019-20. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT(DR)
Section 12ASection 13(1)Section 80G

5 I.T.A. No.669/Viz/2019, A.Y.2019-20 M/s Sree Maniprakash Charitable Welfare Society., Visakhapatnam (f) The next contention of the Ld.CIT(E) is that the assessee has received the donation of Rs.1.00 lakh on 15.11.2016 and Rs.10,000/- on 25.11.2016 and the corresponding entries were not made in the cash book, hence doubted the genuineness of the said donations. (g) It was also