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Section 2636 Section 194C4 TDS4 Section 403 Section 143(3)2 Section 199(1)2 Section 1472 Section 1482 Section 2012 Addition to Income2

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

ITA 30/AGR/2016[2010-11]Status: DisposedITAT Agra28 Oct 2025AY 2010-11

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

For Appellant: Shri Rajan Gupta, CAFor Respondent: Shri Shalenndra Shrivastava, Sr. DR

Section 194CSection 201Section 201(1)

TDS was not deducted on these payments, as all the payments were small bills of less than Rs.30,000/-. It is seen from the details of the bills in the case of M/s M M advertisers that there were two bills of Rs.4,70,357/- and of Rs.86,184/- apart from some other small bills, making a total payment

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

TDS credit in the account of Madhukar Kapur, as mentioned in Form 26AS , can be credit to the account of the assessee” was not a subject matter of appeal before the ld. CIT(A). ITA Nos. 195 & 196/Agr/2015 19 12. It is settled proposition of law that the finding recorded by the judicial and quasi judicial authorities are required

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

ITA 154/AGR/2016[2008-09]Status: DisposedITAT Agra16 May 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

Section 194CSection 263Section 40Section 40a

TDS has been made as per the provisions of Section 1941 and 194J of the Income Tax Act, 1961. Whereas, these payments have been made to different persons and no single payment or aggregate of payments made to a single person is outside the limit prescribed u/s 1941 and 194J of the Income Tax Act, 1961. In the account rent

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

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

ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15

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

For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C

194 IA of the Act and accordingly, tax was required to be deducted at source at the rate of 20% as per section 206AA of the Act by the assessee. Further, the assessee had sold property for Rs. 4 lakhs for which the market value was Rs. 12,40,000. Hence, these two aspects were considered to be income escaping