THE ORIENTAL INSURANCE CO.LTD,AGRA vs. D.C.I.T (TDS),, KANPUR

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 180 To 185/Agr/2022 (Assessment Years: 2014-15 To 2019-20) The Oriental Insurance Co. Ltd., Vs. Cit(A)/Nfac, 8/13, F New Kaushalpur Bye Delhi/Dcit (Tds), Pass Road, Agra, U.P.- 282001 Kanpur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Agrti0098E Appellant .. Respondent

201 Oriental order No. Insurance ITBA/NFAC/S/250/2022- Co. Ltd. 23/1045749075(1) Dated 21.09.2022 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that the assessee is an insurance company has been held as the “assesse-in-default” for not having deducted TDS on payment made to various dealers in the assessment years

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

TDS while making these payments, as the aggregate of payments made to M/s MM advertisers, M/s Jagran Prakashan and M/s Unique Communication is more than the prescribed limits. The assessing officer is correct and law in holding the assessee as assessee in default, and raising demand in terms of the section 201 (1

MOON NETWORK PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER TDS-1 AGRA, AGRA

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

TDS against payment made to various broad casting channels), accordingly the AO has passed the order, treated the assessee in default for short deduction as well as u/s 201(1)/201(1A) of the Act. He submitted that against the order dated 28.03.2014 passed u/s 201(1)/201(1A), the assessee preferred an appeal before ld. CIT (A) before whom

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

TDS u/s 194A in respect of interest on FDR paid to trust. On 19.03.2015- order under section 201(1)/ 201

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

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

1) and 201(1A) on the amount of TDS whereas in the present cases the issue were pertains to liability of late fee u/s 234E of the Act for delay in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS

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

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

1) and 201(1A) on the amount of TDS whereas in the present cases the issue were pertains to liability of late fee u/s 234E of the Act for delay in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS

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)

201 on or after the Ist day of October, 1998 but before the lst day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before the 1st day of July, 2000. L.TA No. 54/AGR/2021 8 (3) The Commissioner (Appeals) may admit an appeal

THE FINANCE OFFICER/ PRINCIPAL OFFICER, ALIGARH MUSLIM UNIVERSITY,ALIGARH vs. ITO(TDS), ALIGARH-202001

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

TDS u/s 192 of the Act. 5. Both the parties reiterate their respective stands against and in support of the impugned section 201(1

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

1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS)’, in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part

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

1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS)’, in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part

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

1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS)’, in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part

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

1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from 01.06.2015. 10. On similar facts, we have decided the same issue in the assessee’s own case ‘Sudershan Goyal vs. DCIT (TDS)’, in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part

DISTRICT BASIC EDUCATION OFFICER,HATHRAS vs. ITO TDS ALIGARH, ALIGARH

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 321/Agr./2024 (Assessment Year 2017-18)

section 271C penalty herein alleging non- deduction of TDS by the assessee/deductor, i.e. Uttar Pradesh Education, on payments made to various persons for carrying out the designated project assignments. The assessee/deductor is admittedly a government body who engaged various persons to whom payments in question have been held as consultancy services liable for TDS deduction u/s 194J

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

TDS at the rate of 1% only. For this, the Learned AO proceeded to make an addition of 30% of the purchase consideration amounting to Rs 21 lakhs(7100000 * 30%) by applying the provisions of section 201

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

1,00,00,000/- made on account of disallowance under the head of depreciation." 6. "Whether on the facts and in the circumstances of the case, the order of the Ld. CIT(A) is perverse to the facts." 7. "Any other ground that may be adduced at the time of hearing." 2. Brief facts of the case are that

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

TDS) Agra for the financial year 2010-11 and 2011-12, we were appraised that the department proposed to consider such payments falling under section 194H of the Act. It was also assured by the department that after deposit of the tax liability for both the years, no penalty will be levied as the deposit has been made prior

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2014-15

201(1)/201(1A) of the Act. 2. This appeal has been preferred on the grounds, in addition to other grounds, that the ld. CIT(Appeals) has erred in confirming the assessment order in violation of the principles of natural justice, and that the Assessing Officer was not justified in treating the appellant as an ‘assessee in default’. 3. Perused

ITO TDS -II, AGRA vs. ORIENTAL BANK OF COMMERCE, AGRA

In the result, for statistical purposes, both the appeals as well as both the

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

201(1)/201(1A), in view of which, penalty u/s 271C was clearly leviable. 2. The following are the common cross objections raised by the assessee: “1. Because, the Learned CIT(A) ought to have held the penalty order dated 30.03.2015 passed under section 271C of the Income Tax Act by the Ld. Income Tax Officer (TDS