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

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)

22. The appellant has no where disputed that the claim u/s 11 cannot be examined during the subsistence of registration u/s 12A. Only the objects cannot be examined by the Assessing Officer during the subsistence of registration u/s 12A as the same is not within his domain. Entire receipts are in accordance with the provisions of which exemption under section

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

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

2) will be applicable is not correct. (1)The question arises whether the view taken by the AO is a possible view. The view taken by the AO is based on the following cases wherein it was held that the assessee other than the person in whose name the tax was deducted at source will be allowed TDS credit

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

2. On the facts and in the circumstances of the case, the order of the ld. CIT (A) is bad in law and not in consonance with the facts of the case. 3. The Ld CIT ( A) failed to appreciate the fact that all the building material was supplied by the contractor and the appellant has first to paid against

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)

TDS and advance tax at Rs.6,59,88,880/-. Thus the tax paid in advance was much more than payable as per normal provisions. However, there is short fall of advance tax as per the provisions of section 115JB. The tax payable as per the provisions of section 115JB worked out at Rs.7,48,02,970/- and the short fall

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

2) tabulated as above. 9. Ld. AR for the assessee has submitted that the impugned late filing fee has been imposed on the basis of section 200A (1)(c), which was inserted by finance Act 2015, w.e.f. 01.06.2015. The duration in the instant case is of prior to 01.06.2015. Ld. AR has referred consolidated order dated 31.05.2018 passed

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

2) tabulated as above. 9. Ld. AR for the assessee has submitted that the impugned late filing fee has been imposed on the basis of section 200A (1)(c), which was inserted by finance Act 2015, w.e.f. 01.06.2015. The duration in the instant case is of prior to 01.06.2015. Ld. AR has referred consolidated order dated 31.05.2018 passed

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

2) tabulated as above. 9. Ld. AR for the assessee has submitted that the impugned late filing fee has been imposed on the basis of section 200A (1)(c), which was inserted by finance Act 2015, w.e.f. 01.06.2015. The duration in the instant case is of prior to 01.06.2015. Ld. AR has referred consolidated order dated 31.05.2018 passed

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

In the result, assessee’s appeals ITA Nos

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

2) tabulated as above. 9. Ld. AR for the assessee has submitted that the impugned late filing fee has been imposed on the basis of section 200A (1)(c), which was inserted by finance Act 2015, w.e.f. 01.06.2015. The duration in the instant case is of prior to 01.06.2015. Ld. AR has referred consolidated order dated 31.05.2018 passed

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

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

22 City Center, BPLS09930E /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Gallamandi, Bhind 23. 24/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS06510A A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Morena 24. 25/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS05120D A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Jiwajiganj, Morena 25. 26/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS11928A A.Y.2013-14 India, Branch

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

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

22 City Center, BPLS09930E /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Gallamandi, Bhind 23. 24/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS06510A A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Morena 24. 25/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS05120D A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Jiwajiganj, Morena 25. 26/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS11928A A.Y.2013-14 India, Branch

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

RISHAV SHELTERS P LTD,AGRA vs. JCIT RANGE-4 , AGRA

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

2. Books of accounts are duly audited u/s 44AB. Audit report, Balance sheet, Profit & Loss account with schedules were filed. No dispute of this fact. Accounts cannot be audited in the absence of books of accounts. No defect or discrepancy is pointed out. Method of the accounting is same as in the preceding years. 3. Section 44AD is not applicable

PANKAJ SUJORIA,MANSAROVAR COLONY vs. ITO 1(1), GWL, GWALIOR

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Pankaj Sujoria, Vs. Ito, A-481, Mansarovar Ward-1(1), Colony, Shahpura, Gwalior Bhopal, Mp (Appellant) (Respondent) Pan: Arzps0280L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 26/11/2025

TDS of Rs 32,318/-. Pankaj Sujoria 4. I have heard the rival submissions and perused the materials available on record. I find that the Assessee had not filed his return of income under section 139 of the Act for the assessment year 2011-12. Based on the information received that Assessee had made time deposit amounting to Rs 2

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

SH. RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY,MATHURA vs. ACIT-CPC TDS., , GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS,GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPS-TDS, GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section