Documents prepared by the Iranian government to be filed in Panama in connection with the attempt to extradite the deposed shah, Mohammad Reza Pahlavi, detail new allegations about financial and real estate manipulations.

But they do not substantiate the Ayatollah Ruhollah Khomeini's accusations that the former ruler took billions out of his country.

A report included in the submission of the Tehran magistrate's inquiry into "misappropriations" by the former shah from Iranian government funds alleges:

Millions of dollars were spent to repair and buy furniture for royal family palaces, including in 1975 $1 million for a laboratory and "basketball hall" for the crown prince at his residence.

In June and July of 1974, more than $1 million was spent from the Iranian treasury to buy "17 kilos of sterling gold 995 karats." That gold and another collection of 80 gold pieces were for use as gifts from the shah.

In 1973, a Boeing 727 airplane was purchased for the shah with the $5 million downpayment being taken from the funds of the government planning organization.

In 1973, more than $50,000 was spent to support the deposed kings of Greece and Afghanistan, both living in Rome, and similar payments continued through 1978. There was also a small educational allowance for the grandson of Haile Selassie, the late emperor of Ethiopa.

The Iranian documents also include 23 vouchers of Chase Manhattan Bank showing that $1,880,775 was transferred to the ruler's personal account there from the Iranian central bank between June 19, 1950, and April 27, 1960.

A major accusation against the shah by the revolutionary regime has been that he misappropriated government funds for his personal use. The new government also has charged that he "plundered" the country by sending money abroad.

However, one difficulty in proving wrongdoing has been that the Iranian government budget contained substantial overt allocations to the royal family. It was not clear from the Chase vouchers whether the money transfers were from this royal fund or from some other source.

Last November, Iranian officials investigating the shah's finances showed a series of orders to the Chase Manhattan Bank for payments to be made to Harry Winston Inc., the American jeweler. These orders and the Chase deposits appear to cover both the same time period and the same amounts of money.

By far the largest number of documents in the 480 pages submitted in support of the extradition motion dealt with torture during the monarch's reign.

These included an Iranian doctor's deposition describing how a report on torture by four other physicians had been sent to the shah. The document, which apparently was introduced for the purpose of showing that the shah had personal knowledge of abuses, described head injuries suffered by prisoners during torture.

Other documents consisted of personal testimony by torture victims or their relatives.

Another investigative report included in the material accused the shah of "swindling, illegal assignment . . . and breach of trust" in handling land once owned by his father Reza Shah the Great.

Basis for the charge was a 1941 charter which the investigators said proved the lands were to be "gifted . . . to the people." Ten years later, however, the inquiry showed the shah decided he would sell the land to his people and take the funds received for himself.

Also among the documents are the Tehran district attorney's charges that Savak, the state intelligence and security organization, had an 80 percent interest in a multimilliondollar real estate development approved by the shah on Kish Island in the Persian Gulf. The remaining 20 percent in the development, which was to serve as a luxury resort for wealthy Middle Easterners, was held by the Iranian Development Bank.

In his summary, the district attorney maintains that the use of state funds for such a purpose was illegal under Iranian law.

The president of the Kish Development Organization's board of directors was the late Asadollah Alam, minister of the shah's court and a close personal adviser to the ruler has ordered that immediately two separate villas shall be erected for Princess Farahnza and Prince Ali Reza (the shah's children)."

The Iranian submission contained additional information on the controversial January 1976 disclosure that Marion Javits, wife of Sen. Jacob K. Javits (R-N.Y.), had been employed by a New York public relations firm, Ruder & Finn, to handle a $500,000 Iranian contract.

According to one of the documents in the submission, in February 1975 the shah wrote to his prime minister that he had "no objection" to employing the senator's wife.

"You may decide yourself," he wrote, but a subsequent letter from Minutes of a Feb. 26, 1976, board meeting note: "His imperial majesty an aide added: "His imperial majesty pointed out that 'owing to the fact that they are Jews it shall be taken sub rosa."'

Last Monday, the day after the deposed Iranian ruler left Panama for Egypt, the Khomeimi regime's lawyer delivered an 11-page summary of the extradition material to the Panamanian foreign ministry.

The investigative reports, with the evidence supporting them, were to be presented as the extradition effort proceeded. The process reportedly came to a halt with the former shah's departure.

Investigations by the Khomeini regime into corruption under the shah have been hampered by lack of a complete set of documents that would trace the flow of funds in and out of Iran under the shah's reign.

There have been reports from Tehran offficials that the shah and his entourage removed three planeloads of material, including documents from his personal safe, when he left Iran in 1979. There have been other reports that bank records in Tehran were burned.

At the same time, lack of U.S. congressional interest in pursuing an independent investigation has so far ruled out access to U.S. bank records thought to include an extensive record of transactions involving the shah and his family.