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 in violation of provisions of section 194C of the Income Tax Act, 1961 (for short ‘the Act’). These payments included payments to :- i) M/s Ronit Developers Rs.2,20,99,263/- ii) M/s M.M. Advertiser Rs. 5

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

Appeal stand allowed

TDS on Leave Fare Concession (LFC) to overseas destinations. The assessee claimed that the LFC was for domestic travel and the en-route foreign journey was incidental, hence exempt under section 10(5

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

TDS to be deducted while making payment of FTS in terms of Section 40 (a) (i) of the Act. 57. A plain reading of Section 90 (2) of the Act, makes it clear that the provisions of the DTAA would prevail over the Act unless the Act is more beneficial to the Assessee. Therefore, except to the extent a provision

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

section 194B based on the TDS return – Rs. 50,024 5. Since the aforesaid transactions were above the maximum amount

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

5. 184/Agr/2022 2018-19 The DCIT (TDS) CIT/NFAC, Delhi’s DIN & 201 Oriental order No. Insurance ITBA/NFAC/S/250/2022- Co. Ltd. 23/1045749018(1) Dated 21.09.2022 6 185/Agr/2022 2019-20 The DCIT (TDS) CIT/NFAC, Delhi’s DIN & 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 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

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

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.

Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge." It was thus held that amendment u/s 200A was prospective in nature and therefore, no computation of fee for demand or intimation u/s 200A could be made for the TDS deducted for the respective Assessment

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

section 56(2) (viib) of the Act. The AO noted that the actual total consideration for the said property was Rs. 4,71,04,002/-, while the Circle Rate for the same was Rs. 9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

section 56(2) (viib) of the Act. The AO noted that the actual total consideration for the said property was Rs. 4,71,04,002/-, while the Circle Rate for the same was Rs. 9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee

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)

TDS on payments to various said experts. We find from a perusal of the said order that certain persons in the rank of coordinator etc. have been treated as so called experts without even arriving at a conclusion whether they are actual experts or mere assistants, as the case may be. We are of the considered view in these facts