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)

13(8) are not at all applicable in the nature of receipts shown by the appellant. Ld. CIT(A) at page 83 of the appellate order has summarized various sources of fund of the authority in clause (a) to (e) and has found that the receipts under clause (c),(d) and (e) are directly related to the trade, commerce

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

13,83,721 /- under different sections of the Income tax\nact, 1961 but it did not deposit the tax so deducted into the Central\nGovernment account. This fact came to light only during a TDS

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

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

13 (4) Because Ld.CIT(A) has erred in law and on facts in holding activities of the appellant as commercial activity under the provisions of Sec.2(15). LdCIT(A) has erred in law and on facts in not allowing benefit of section 11 of the Income Tax Act 1961 which the appellant is legally entitled by virtue of registration

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

section 195 of the Act was elucidated and explained by holding that if payment is made in respect of 13 | P a g e the amount, which is not chargeable to tax under the provisions of the Act, the TDS

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

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended

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

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS)13

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS)13

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS)13

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS)13

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS)13

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

13. 234C of the Act. The appellant company had filed e-return declaring income of Rs.26,60,05 400/- under normal provisions of the Act which inter alia included only capital gains viz a viz long term capital gains worked out on sale of land and short term capital gains worked out on sale of depreciable assets. As the book

KAMLESH KATARE,GWALIOR vs. ITO, TDS-GWALIOR, GWALIOR

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare Ito (Tds) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Bplk-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Vijaywargiya, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Levy Of Late Filing Fees U/S 234E Qua Tds Return In Form 26Q For 4Th Quarter Of Financial Year 2012-13, The Assessee Is In Further Appeal Before Us. 2. From The Records, It Emerges That The Assessee Was Saddled With Later Filing Fees U/S 234E For Rs.22,800/- While Processing Tds Return As Filed By The Assessee. The Assessee Sought Rectification Thereof U/S 154 Which Was Rejected By Ld. Ao. Aggrieved, The Assessee Filed Further Appeal Which Met With No Success. Aggrieved, The Assessee Is In Further Appeal Before Us.

13-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by levy of late filing fees u/s 234E qua TDS return in Form 26Q for 4th Quarter of financial year 2012-13, the assessee is in further appeal before us. 2. From the records, it emerges that

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

TDS statements in Form 24Q. The penalty provision under Section 272A(2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below

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

TDS statements in Form 24Q. The penalty provision under Section 272A(2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below

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

TDS statements in Form 24Q. The penalty provision under Section 272A(2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below

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

TDS statements in Form 24Q. The penalty provision under Section 272A(2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below