GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

penalty of Rs. 35,100/- u/s 272A(2) (k) by\nthe Ld. Joint Commissioner of Income Tax, (TDS) along with

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

Appeal stand allowed

TDS. Consequently,\nimpugned penalty was levied for Rs.1.07 Lacs u/s 271C for want of\nany satisfactory explanation from the assessee

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.

TDS. Consequently, impugned penalty was levied for Rs.1.07 Lacs u/s 271C for want of any satisfactory explanation from the assessee

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

TDS. Consequently, impugned penalty was levied for Rs.12.99 Lacs u/s 271C for want of any satisfactory explanation from the assessee

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)

penalty herein alleging non- deduction of TDS by the assessee/deductor, i.e. Uttar Pradesh Education, on payments made to various persons

MEERA YADAV,JHANSI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), AGRA

In the result, ITA No. 359, 394 and 360/Agr/2025 are allowed for

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS as per its profit and loss account. Assessing Officer was of the view that any interest on dues is a penalty

MEERA YADAV,JHANSI vs. DCIT, CIRCLE 2(1)(1), AGRA

In the result, ITA No. 359, 394 and 360/Agr/2025 are allowed for

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS as per its profit and loss account. Assessing Officer was of the view that any interest on dues is a penalty

MEERA YADAV,JHANSI vs. DCIT, CIRCLE2(1)(1), AGRA

In the result, ITA No. 359, 394 and 360/Agr/2025 are allowed for

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS as per its profit and loss account. Assessing Officer was of the view that any interest on dues is a penalty

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

TDS) under Section 6 | P a g e 195(2) and has obtained a permission for non-deduction of the TAS, it was not permissible for the payer to contend that the payment made to the non-resident did not give rise to “income” taxable in India and that, therefore, there was no need to deduct any TAS. This argument

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

TDS on payment of Rs. 1,04,35,000/- was also outside the scope\nof issue under limited scrutiny.\nThe CBDT has issued instruction no. 15/2015 dated 29/12/2015 (CLPB 12 to\n14), 05/2016 dated 14/07/2016 (CLPB 14 to 15) and dated 30/11/2017 (CLPB-\n49) on limited scrutiny matters. The crux of the instructions is summarized as\nunder-\ni. The questionnaire

THE REGIONAL MANAGER STATE BANK OF INDIA ,FARRUKHABAD vs. ITO (TDS) , ALIGARH

In the result, the appeal is dismissed

TDS on this payment. All the same, LTC has to be\navailed by an employee within certain limitations, prescribed by the\nlaw. Firstly, the travel must be done from one designated place in\nIndia to another designated place within India. In other words, LTC is\nnot for a foreign travel. Secondly, LTC is given for the shortest route\nbetween these

SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

TDS Rs.1,31,032 while computing the Tax 26AS, which were either on record or available on portal 5 That the CIT(A) has erred in law and on facts by confirming the addition of Rs. 17,78,091/- made by the Assessing Officer (AO) under the head "Income from House Property". The addition was made without properly considering