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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

10. We have heard the parties and have perused the material on record. The issue is as to whether, as contended by the assessee, issuance of a notice under section 274 of the Act is a prerequisite sine qua non for the levy of concealment penalty u/s 271(1)(c), or whether it is not so, the initiation of penalty

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

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

10. We have heard the parties and have perused the material on record. The issue is as to whether, as contended by the assessee, issuance of a notice under section 274 of the Act is a prerequisite sine qua non for the levy of concealment penalty u/s 271(1)(c), or whether it is not so, the initiation of penalty

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

M/S MISS HILL EDUCATION SOCIETY,GWALIOR vs. ACIT CIRCLE-1, GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

section 271(1)(c) of the Act.” 2. The ld. Counsel states as at the bar that ground no. 3 is not pressed. Rejected as not pressed. 3. Regarding ground nos. 1 and 2, the facts are that the AO rejected the assessee’s claim of exemption u/s 10(23C) of the Act, at the time of filing of return

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)

c) in any other case, the date on which intimation of the order sought to be appealed against is served. (2A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the Ist day of October, 1998 but before the lst day of June, 2000 and the assessee in default

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

10. The Ld. Counsel Shri Ranjan Chopra appearing for the assessee submits that the addition of net profit of Rs.19,90,13,470/- made by the Assessing Officer while completing the assessment U/s 143(3) r.w.s 147 is based on stock summary taken from hard disk impounded during survey and the alleged net profit is the resultant

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

10. The Ld. Counsel Shri Ranjan Chopra appearing for the assessee submits that the addition of net profit of Rs.19,90,13,470/- made by the Assessing Officer while completing the assessment U/s 143(3) r.w.s 147 is based on stock summary taken from hard disk impounded during survey and the alleged net profit is the resultant

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh**

C 4/10, 2nd Floor, Safdarjung Development Area, South West Delhi | |-----------------------------------|-----|--------------------------------------------------------------------------------------------------------------------| | (Appellant) | | (Respondent) | | PAN: AACFA2599N | | | | Assessee by : | None | |-----------------------|--------------------------------| | Revenue by: | Shri Sukesh Kumar Jain, CIT DR | | | | | Date of Hearing | 03/02/2025 | | Date of pronouncement | 03/02/2025 | #### **O R D E R** ### **PER M. BALAGANESH, A. M.:** 1. The appeal in ITA Nos. 237 & 274/AGR/2024 for AYs 2015-16 and 2018- 19, arises

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

section 139(1) of the Act and 2 I.T.A No.313/Agra/2014 ASSESSMENT YEAR: 2010-11 the AO has further added an amount of Rs.7,05,147/- being the amount debited by the assessee on account of insurance keymen persons in the profit and loss account by observing that it is not being used for business purpose and disallowed

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

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

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

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

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

C- 4/10, 2nd Floor, Safdarjung Agra, Development Area, South West Delhi (Appellant) (Respondent) PAN: AACFA2599N Assessee by : None Revenue by: Shri Sukesh Kumar Jain, CIT DR Date of Hearing 03/02/2025 Date of pronouncement 03/02/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 237 & 274/AGR/2024 for AYs 2015-16 and 2018- 19, arises

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

depreciation and interest paid. Thus, ground of appeal No.1 to 4 is partly allowed. 11. Vide Ground of Appeal No. 5, assessee has challenged the action of the Ld. CIT(A) in sustaining addition of Rs.3,00,00,000/- under section 68 of the Act. The laerned Assessing officer has made the addition on account of his finding that

M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA

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

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

c) are allowed. 13. Ground No. 3 is not pressed. 13.1 Ground No.4 pertains to disallowance of prior period expenses. The ld. AR has drawn our attention to page 10 of the assessment order where the Assessing Officer at Sl. (D) has disallowed the amount of Rs. 13,52,866/- on account of prior period expenses. It was submitted that

MODERN AGENCIES,JHANSI vs. ACIT CIRCLE-6, JHANSI

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

Depreciation 29,159.30 To Electricity Expenses 18,360.00 To General Expenses 13,350.00 To Goods Expenses 67,027.00 To Labour Expenses 40,200.00 To Legal Expenses 8,000.00 To Misc Expenses 378.40 To Printing & Stationery 14,804.00 To Rent 90,000.00 To Round off 30.87 To Salary 1,82,400.00 To Sales promotion 23,450.00 To Shop Expenses