MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

TDS has been deducted on such advances. The assessee used to claim credit of entire TDS including the TDS deducted

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

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

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

deduct TDS on certain amounts. We are aware that TDS provisions have gone several changes over the years and several

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

deducted as TAS he could approach the ITO (TDS) to compute the amount which was liable to be deducted at source

THE FINANCE OFFICER/ PRINCIPAL OFFICER, ALIGARH MUSLIM UNIVERSITY,ALIGARH vs. ITO(TDS), ALIGARH-202001

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

deduct TDS deduction on any other head of income than salaries, even if it itself happens to be the payer

M/S. EXECUTIVE ENGINEER CONSTRUCTION,ETAWAH vs. DCIT(TDS), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal

deducted TDS. Assessee has deducted TDS by treating the contractors as having PAN, and hence at a rate of 2.25%, whereas

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

deducted TDS during 2012-13. The act of non deduction of tax during financial years 2010-11 & 2011-12 was not intentional

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

deducted TDS during 2012-13. The act of non deduction of tax during financial years 2010-11 & 2011-12 was not intentional

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT (TDS), KANPUR

The appeal stands allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.288/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) The Chief Manager (Admin) Addl. Cit (Tds) बनाम/ State Bank Of India (Rbo) Kanpur 327/44, Gwalior Road, Civil Lines Vs. Jhansi – 284 001 "थायीलेखासं./जीआइआरसं./Tan No. Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

deduct TDS on such reimbursements. On these facts, it could very well be said that deduction of TDS on impugned

THE CHIEF MANAGER (ADMINISTRATION)STATE BANK OF INDIA,)N,JHANSI vs. ADDITIONAL CIT (TDS), KANPUR

The appeal stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 287/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No. 289/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) The Chief Manager (Administration) Addl. Cit (Tds) State Bank Of India Kanpur बनाम/ Regional Business Office (Rbo), Vs. 372/44, Gwalior Road Civil Lines, Jhansi "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Maheshwari, Adv.-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015-16 & 2017-18 Arises Out Of Separate Orders Of First Appellate Authority. The Grievance Of The Assessee Is Identical I.E., Confirmation Of Levy Of Penalty U/S 271C. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-06-2024 Confirming Levy Of Penalty U/S 271C.

deduct TDS on such reimbursements. On these facts, it could very well be said that deduction of TDS on impugned

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

The appeal stand allowed

deduct TDS on such reimbursements. On these facts, it could very well be said that deduction of TDS on impugned

ALLAHABAD BANK,ALIGARH vs. ITO TDS & SURVEY , ALIGARH

In the result, all the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

deduction of TDS or short deduction of TDS by the assessee bank while making the payments to its erstwhile employees

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

TDS has been deducted u/s 193 of the I.T. Act, 1961) the income relatable to the year under consideration of Rs. 92,96,000, declared

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

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

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

TDS was required to be deducted on the date of payment or credit whichever is earlier, but no tax was deducted

DISTRICT BASIC EDUCATION OFFICER,HATHRAS vs. ITO TDS ALIGARH, ALIGARH

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 321/Agr./2024 (Assessment Year 2017-18)

deduction of TDS by the assessee/deductor, i.e. Uttar Pradesh Education, on payments made to various persons for carrying out the designated

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

deducting TDS on the same and hence the same should have been disallowed u/s 40(a)(ia) of the Act. Based

ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

TDS return filed by the assessee after deducting the TDS at the time of making the payment to these persons

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

TDS returns (statements) intimating the tax deducted at source from various payments made to various persons in each quarters for the financial

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

TDS returns (statements) intimating the tax deducted at source from various payments made to various persons in each quarters for the financial