JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., 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)

section 2(15) of the Act and the Ld. CIT(A) having admitted that it is his (special auditor) opinion over the issue, has decided to adjudicate after examining the Act and various decision as discussed by the Ld. CIT(A). It is again submitted that neither the statute nor the decisions relied upon by Ld CIT(A), no where

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

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

15 | P a g e 10. The judgment of the Karnataka High Court in the case of Samsung Electronics reported in 320 ITR 209, relied on by the department, dealt on whether tax is to be deducted at source, under section 195 of the Act, in respect of payment made to non- resident, on import of software. The judgment

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

section 199(3) is only to make rules for allowing credit of TDS. The same cannot be read to mean that the board is empowered to disallow the credit of TDS by inserting rules. ITA Nos. 195 & 196/Agr/2015 15

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

TDS return – Rs. 50,024 5. Since the aforesaid transactions were above the maximum amount not chargeable to tax, the Learned AO proceeded to reopen the assessment under section 147 of the Act after obtaining necessary approval of the competent authority. Accordingly, notice under section 148 of the Act stood issued to the Assessee on 30-3-2021, which

M/S KALYANI BUILDWELL PRIVATE LTD,AGRA vs. ACIT CIRCLE4(1), AGRA

In the result, the appeal is partly allowed for statistical purpose

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Kalyani Buildwell (P) Ltd., Vs. Asstt. Commissioner Of Kalyani Point, Near Tulsi Income-Tax, Circle-4(1), Agra Cinema, Bye-Pass Road, Agra Pan No: Aacck7095G (Assessee) (Revenue)

15,41,687; Directors salary Rs. 12,48,000; Staff Salary Rs. 7,49,709; Service Tax Payable 21,86,222/-; Lease Deed Written off Rs. 8,54,470/- and Difference of cash Rs. 29,63,017/- and accordingly, the total income was assessed at Rs.2,16,41,700/- 3. Aggrieved appellant, had filed appeal before

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

TDS) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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

TDS) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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) has levied a penalty of Rs. 10,000/- u/s 271H for not filing/default or inaccurate furnishing of information the statement in prescribed form no: 24Q for first quarter as provided in section 200(3) of the Income Tax Act, 1961, whereas, it was not leviable in case of Government office. Alternatively, the penalty u/s 271H is not leviable merely

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

TDS certificates issued by the assessee. In any case, non submission of supporting evidences, if any, for professional fees payment cannot be a ground for rejection of permanent registration u/s 12AB. If there is any infirmity in those professional fees payment, the same could be looked into at the time of assessment proceedings. In any event

RAJVEER SINGH YADAV CONTRACTOR,ETAWAH vs. ITO-2(2)(5), , ETAWAH

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

section 234B of the Act as the Income of the assessee is subjected to TDS. 5. 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. , I.T.A No. 179/Agra/2018 3 6. BECAUSE, the order appealed against

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

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 returns and other 8 CO No.08/Agr/2017 contemporousness documents filed by the assessee to prove the genuineness of the creditors in the assessment proceeding. Since needful was not been by the AO in our opinion the deletion made by the ld. CIT(A) was in accordance with law. In the result, the ground raised by the revenue challenging the deletion

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)

15 LT.A No. 54/AGR/2021| In the case of Subhash Malik (supra) the facts of the case were that the 10. Assessment orderunder section 144 was passed by the ITO by an order dated 5- 3-2002. The assessee filed an appeal on 08.04.2002 before the Commissioner (Appeals). The said appeal was dismissed by the Commissioner (Appeals) by an order dated