ITAT Agra Judgments — 2022

Judgments from the Agra bench in 2022

Showing 40 of 68 orders. Use the months below for the rest.

• M/S Uma Glass Works, Firozabad vs Pr.CIT.-1, Agra
  ITA 17/AGR/2021[2014-15]Status: Disposed2 Nov 2022AY 2014-15Allowed

  The Tribunal held that the PCIT's assumption of jurisdiction under Section 263 was bad in law. It found that the Assessing Officer had made inquiries and that the issue of closing stock was already under appeal before the CIT(A), barring revisionary powers.

• M/S Uma Glass Works, Agra vs Pr.CIT.-1, Agra
  ITA 18/AGR/2021[2015-16]Status: Disposed2 Nov 2022AY 2015-16Allowed

  The Tribunal held that the PCIT's assumption of jurisdiction under Section 263 was bad in law. It found that the Assessing Officer had made inquiries and that the issue of closing stock was already under appeal before the CIT(A), barring revisionary powers.

• Sh. Ram Prasad Verma Purva Madhyamic… vs ACIT-CPC TDS., Ghaziabad
  ITA 6/AGR/2022[2015-16]Status: Disposed22 Mar 2022AY 2015-16Allowed

  The Tribunal condoned the delay in filing the appeal before the CIT(A), citing a justice-oriented approach and lack of malafide intention. The Tribunal then adjudicated the appeals on merits, finding that late fees under Section 234E could not be levied for TDS statements filed before the insertion of the enabling clause in Section 200A.

• Prem Motors Private Limited, Gwalior vs Jurisdictional Assessing Officer…
  ITA 100/AGR/2021[2019-20]Status: Disposed22 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The disallowance by the AO was not justified.

• Shri Ram Prasad Verma Purva Madhyamic… vs ACIT, CPC-TDS, Ghaziabad
  ITA 3/AGR/2022[2013-14]Status: Disposed22 Mar 2022AY 2013-14Allowed

  The Tribunal condoned the delay in filing the appeal before the CIT(A), citing a justice-oriented approach and lack of malafide intention. The Tribunal then adjudicated the appeals on merits, finding that late fees under Section 234E could not be levied for TDS statements filed before the insertion of the enabling clause in Section 200A.

• Karam Udhog, Agra vs J.A.O., Dy. CIT.., Circle-1(1)(1), Agra
  ITA 112/AGR/2021[2019-20]Status: Disposed22 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The disallowance by the AO was not justified.

• Shri Ram Prasad Verma Purva Madhyamic… vs ACIT, Cps-TDS, Ghaziabad
  ITA 4/AGR/2022[2013-14]Status: Disposed22 Mar 2022AY 2013-14Allowed

  The Tribunal condoned the delay in filing the appeal before the CIT(A), citing a justice-oriented approach and lack of malafide intention. The Tribunal then adjudicated the appeals on merits, finding that late fees under Section 234E could not be levied for TDS statements filed before the insertion of the enabling clause in Section 200A.

• Sharda Oil Industries Pvt. Ltd., Agra vs Jurisdictional Officer, Circle-2(1)(1), Agra
  ITA 62/AGR/2021[2018-19]Status: Disposed22 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The disallowance by the AO was not justified.

• Shri Ram Prasad Verma Purva Madhyamic… vs ACIT, CPC-TDS, Ghaziabad
  ITA 5/AGR/2022[2015-16]Status: Disposed22 Mar 2022AY 2015-16Allowed

  The Tribunal condoned the delay in filing the appeal before the CIT(A), citing a justice-oriented approach and lack of malafide intention. The Tribunal then adjudicated the appeals on merits, finding that late fees under Section 234E could not be levied for TDS statements filed before the insertion of the enabling clause in Section 200A.

• Sh. Vijaya Goyal, Mathura vs Jurisdictional Assessing Officer, Ward…
  ITA 70/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Velocity Automobiles Pvt.Ltd., Gwalior vs DCIT/ACIT-1(1), Gwalior
  ITA 74/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• R N Bajaj Overseas, Agra vs DCIT, CPC Bengaluru, Agra
  ITA 89/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Advance Glass Works, Firozabad vs Dy.CIT, Circle-2(1)(1), Agra
  ITA 59/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Prem Vehicles Private Limited, Agra, Uttar… vs Deputy Commissioner of Income Tax, CPC…
  ITA 116/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Karm Udyog, Agra vs J.A.O., Dy.CIT., Circle-1(1)(1), Agra
  ITA 111/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Danvir Singh, Agra vs I.T.O 2(1)(1), Agra
  ITA 105/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Modern Techno Projects Pvt.Ltd., Gwalior vs Dy.CIT.Circle-1, Gwalior
  ITA 72/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Sh. Vijaya Goyal, Mathura vs Jurisdictional Assessing Officer…
  ITA 69/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Prashant Enterprises, Aligarh vs Jurisdictional Assessing Officer…
  ITA 65/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Pulwal Polymers (India), Agra vs Jurisdictional Officer- 1(1)(1), Agra
  ITA 76/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Raghunandan Capital Pvt. Ltd., Gwalior vs Dycit/ACIT, Circle-2 (1), Gwalior
  ITA 77/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Amar Shoe & Leather Wears, Agra vs Jurisdictional Assessing Officer…
  ITA 91/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S B.P.Oil Mills Ltd., Agra vs National Faceless Appeal Centre (NFAC), New…
  ITA 84/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Mahavir Singh Verma HUF Prop. Taj Velvet… vs Jurisdictional Assessing Officer…
  ITA 66/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Modern Techno Projects Pvt. Ltd., Gwalior vs Dy.C.I.T., Circle-1, Gwalior
  ITA 73/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Prem Vehicles Pvt. Ltd., Agra vs J.A.O., Ward-2(1)(5), Agra
  ITA 118/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Ambica Sheetgrah Pvt. Ltd., Agra vs CPC., Bengaluru/ A.O., Circle-2(1)(1), Agra
  ITA 127/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Sr Glass Industries, Firozabad vs Dy.CIT., Circle-2(1)(1), Agra
  ITA 58/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Satyam Solutions Ltd, Gwalior vs DCIT/ACIT 1(1), Gwalior
  ITA 102/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Punjab General Manufacturing Works, Mathura vs Jurisdictional A.O Dc/Ac Circle -1(3)(1)…
  ITA 107/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Punjab General Manufacturing Works, Mathura vs Jurisdictional, A.O Dc/Ac Circle -1(3)(1)…
  ITA 108/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Ashoka General Industries, Mathura vs Jurisdictional A.O Ward-1(3)(1), Mathura
  ITA 109/AGR/2021[2018 -19]Status: Disposed21 Mar 2022Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Prashant Enterprises, Aligarh vs Jurisdictional Assessing Officer…
  ITA 64/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Banmore Electricals Pvt. Ltd., Gwalior vs Dy.CIT., Gwalior
  ITA 55/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Transworld Shoes Pvt. Ltd., Agra vs J.A.O., ITO., Circle-2(1)(1), Agra
  ITA 115/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Concept Conceivers and Executors, Agra vs Jurisdictional Assessing Officer…
  ITA 103/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Mascot Metal Manufacturers, Aligarh vs Jurisdictional Assessing Officer…
  ITA 101/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Shuchi Mittal, Agra vs Income Tax Officer, Ward 1(1)(1), Agra
  ITA 104/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• Danvir Singh, Agra vs National Faceless Appeal Centre (NFAC), New…
  ITA 86/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

• M/S Radish Technologies, Aligarh vs Jurisdictional Assessing Officer…
  ITA 92/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

  The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.