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)

41,720 which comprises interest charged under section 234C amounting to rupees 29,74,897 on account of deferment of payment of advance tax and 234B of rupees 7,66,824. The appellant had paid the interest charged under section 234B. The interest 234C has also been paid at rupees 88,140 for deferment of last installment of advance

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken by the Tribunal is perverse. The question whether there

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

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

41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken by the Tribunal is perverse. The question whether there

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

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

41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken by the Tribunal is perverse. The question whether there

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

condonation application considering reason of delay as not bonafide. 2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural

KASTURI DEVI,ETAH vs. INCOME TAX OFFICER , ETAH

In the result, assessee’s appeal is dismissed

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

delay caused in filing this appeal stands condoned. 3. Brief facts state that Smt. Kasturi Devi enjoys income from sale and purchase of potatoes and garlic(Lahsun), pension income, agricultural income and interest income. She filed her return of income for the assessment year 2020-21 on 31.12.2020, declaring total income at Rs.3,36,650/-. It was found that

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

condone this delay and admit this appeal for hearing. 4. Brief facts of the case: In this case, the original assessment was completed u/s 143(3) of the Act on 27.03.2015 at the assessed income of Rs.16,81,270/- after making an addition of Rs.2 lakhs. Thereafter, the case was reopened u/s 147 of the Act after obtaining the approval

KRISHI UTPADAN MANDI SAMITI CHARRA,CHARRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 4(1)(1) ALIGARH, ALIGARH

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2018-19

41,66,317/- on the premise that the assessee failed to spend 85% of the total receipts for charitable purposes. 2. None responded for the assessee. Perused the records and heard the ld. Departmental Representative, who has supported the impugned order. 3. At the very outset, it appears that this appeal has been filed on 28.02.2025 against the impugned order

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

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

41- ITO (TDS), AAACS8577K 57-60 & 78-80 State Bank of 46 City Center, BPLS11614B /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Maksundangarh, Group of SBI and Ors. 47- 35 & 31 State Bank of ITO (TDS), AAACS8577K 48 City Center, JBPS00729B /Ag/2018 India, Branch- Gwalior AY 2013-14 Badamalahara Sagar Road Chhatpur 49 39/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center

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

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

41- ITO (TDS), AAACS8577K 57-60 & 78-80 State Bank of 46 City Center, BPLS11614B /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Maksundangarh, Group of SBI and Ors. 47- 35 & 31 State Bank of ITO (TDS), AAACS8577K 48 City Center, JBPS00729B /Ag/2018 India, Branch- Gwalior AY 2013-14 Badamalahara Sagar Road Chhatpur 49 39/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center