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)

12 of the UPUPD Act. 13 Section 41 deals with control of State Government on the authority. 14 Section 55, 56 and 57 deals with the power of the State Government to make rules, regulation and bye laws. 15 And finally, the dissolution clause, where the State Government is satisfied that the purpose for which the authority was established under

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) to compute the amount which was liable to be deducted at source. In our view, Section 195(2) is based on the “principle of proportionality”. The said sub-Section gets attracted only in cases where the payment made is a composite payment in which a certain 12

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 12 of the I.T.Act. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 15 The addition is wholly illegal. The same may kindly be directed to be deleted. (10) Because The CIT (Appeal) has erred in law and on facts in confirming the addition Rs 2,59,527/- in respect of expenditure alleged as wrongly claimed by the appellant. The refund

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 was to be allowed - Held, yes [Para 4] [In favour of assessee] ITA Nos. 195 & 196/Agr/2015 12 (12) In the case at present, the CIT reopened the assessment invoking section

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

section 201/201(1A) of the Act. In case, the payee declares the abovesaid income in their return of income and pays the due tax, the liability of the assessee is discharged and before making the disallowance, the Assessing Officer has to determine whether the assessee is in default or not u/s 201/201(1A). In 7 case, it is found that

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

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

section 234E of the Act is cancelled. 12. In ITA No. 42/Agr/2018, the issue is related to short payment of tax deducted and interest on short payment of TDS

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

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

section 234E of the Act is cancelled. 12. In ITA No. 42/Agr/2018, the issue is related to short payment of tax deducted and interest on short payment of TDS

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

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

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

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

Bench: Shri A. D. Jain

12 16. A survey u/s 133A of the IT Act was conducted on assessee on 11.01.2013. During the course of the survey, the department found that the assessee had not deducted TDS u/s 194A in respect of interest on FDR paid to trust. On 19.03.2015- order under section

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

12,590/-. The assessee had claimed TDS amounting to Rs. Surbhi Anand 34,37,842/- in the return of income filed, whereas, in the order u/s 143 (1) of the Act, dated 11.12.2013, TDS was allowed to the assessee to the extent of Rs. 8,19,493/-. The assessee submitted that he had invested in various Government bonds, (hereinafter referred

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

TDS immediately on coming to note that the provisions of section 194A of the IT Act are applicable to payment of interest on the FDRs of the Agra Development Authority. 7 I.T.A No. 205/Agra/2018 A.Y. 2012-13 I.T.A No. 203/Agra/2018 A.Y. 2012-13 I.T.A No. 204/Agra/2018 A.Y. 2013-14 I.T.A No. 205/Agra/2018 A.Y. 2012-13 11. In view

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

TDS immediately on coming to note that the provisions of section 194A of the IT Act are applicable to payment of interest on the FDRs of the Agra Development Authority. 7 I.T.A No. 205/Agra/2018 A.Y. 2012-13 I.T.A No. 203/Agra/2018 A.Y. 2012-13 I.T.A No. 204/Agra/2018 A.Y. 2013-14 I.T.A No. 205/Agra/2018 A.Y. 2012-13 11. In view

VEENA SINGH,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3), GWALIOR, GWALIOR

In the result, appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2015-16

TDS of Rs.2,34,213/-. However, as the original return was filed belatedly under Section 139(4), the Assessing Officer observed that the revised return so filed was not acceptable. Further notice under Section 142(1) with a detailed questionnaire dated 14.12.2017 issued by Assessing Officer, went unanswered. The Assessing Officer, based on discrepancies and lack of explanations, made

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

12,40,000. Hence, these two aspects were considered to be income escaping assessment in the hands of the assessee and accordingly, the assessment was reopened vide issuance of notice under section 148 of the Act on 30-3-2021. In response to the notice under section 148 of the Act, the assessee did not file any return of income

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

TDS. 9. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. 10. BECAUSE, the order appealed against is arbitrary, illegal, contrary to the facts, material on record, law and principles of natural justice. The ‘appellant’ reserves

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

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

TDS) Ghaziabad’, order dated 15.09.2016, in ITA No.378/ASR/2015, for A.Y. 2012- 13, the grievance of the assessee is accepted as justified. The order under appeal is reversed. The levy of the fee is cancelled.” 11. In the above view, respectfully following ‘Shri Fatehraj Singhvi and Ors’ (Supra), ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), ‘Shri Kaur Chand Jain vs. DCIT

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

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

TDS) Ghaziabad’, order dated 15.09.2016, in ITA No.378/ASR/2015, for A.Y. 2012- 13, the grievance of the assessee is accepted as justified. The order under appeal is reversed. The levy of the fee is cancelled.” 11. In the above view, respectfully following ‘Shri Fatehraj Singhvi and Ors’ (Supra), ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), ‘Shri Kaur Chand Jain vs. DCIT