JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

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

100/- u/s.272A(2)(k) for merely a technical default of not filing the statement in prescribed Form No. 24Q for first Quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas the appellant had deposited /remitted the amount of TDS to the credit of the Central Government. 4.That, the appellant craves leave to add, amend, alter

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

100/-. ITA Nos.- 204 & 205 /Agr/2025 Mamta Agarwal and Rakesh Agarwal The assessee is engaged in the business of manufacturing, export and sales against form H of electrical wiring accessories. The case was reopened u/s 147of the Income Tax Act, 1961 (‘the Act’) by the AO, vide notice U/s 148 of the Act, dated 30.03.2021, on the ground that

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

100/-. ITA Nos.- 204 & 205 /Agr/2025 Mamta Agarwal and Rakesh Agarwal The assessee is engaged in the business of manufacturing, export and sales against form H of electrical wiring accessories. The case was reopened u/s 147of the Income Tax Act, 1961 (‘the Act’) by the AO, vide notice U/s 148 of the Act, dated 30.03.2021, on the ground that

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

100/-\nu/s.272A(2)(k) for merely a technical default of not filing the\nstatement in prescribed Form No. 24Q for first Quarter as\nprovided in section 200(3) of the Income Tax Act, 1961, whereas\nthe appellant had deposited /remitted the amount of TDS to the\ncredit of the Central Government.\n4.That, the appellant craves leave to add, amend, alter