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

11. Let us consider the numerous case laws relied on respectively by the parties. The case of “S.V. Angidi Chettiar” (supra) is not 12. applicable. In the referred case, the issue under consideration pertained to a firm which had got dissolved. The contention of the assessee was that the ITO could not, in exercise of the power under section

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

11. Let us consider the numerous case laws relied on respectively by the parties. The case of “S.V. Angidi Chettiar” (supra) is not applicable. In the referred 12. case, the issue under consideration pertained to a firm which had got dissolved. The contention of the assessee was that the ITO could not, in exercise of the power 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 11 of the IT Act, 1961. (viii) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.76,18,731/- out of the total addition of Rs. 1,20,81,971/-, on account of expenses, by ignoring the facts brought on record by the AO that assessee has failed to produce the related vouchers

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)

1) of the Act and'Original' Intimation issued 69 09.06.2019 of Original Intimation Upon receipt Rectification Application filed at CPC for rectifying interestexcessively/wrongly charged under section 234C of the Act 70 Since unheard. Grievance filed at CPC for not receiving 10.02.2020| Rectified Intimation' 28.06.2019 issued 'Revised having CPC alleges Intimation. However, no such 'Revised Intimation

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

1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separate orders of the learned Commissioner

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

1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separate orders of the learned Commissioner

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**

depreciation amount of Rs. 11,775/- | | 2 | 08.11.2017 Bonus | | Cash payment | 1,31,750 | Paid to various contractors for payment of bonus to their labour. Only payment to four contractors exceeded Rs. 10,000/ However, payment to each labour did not exceed Rs. 10,000/ | | 3 | 15.07.2017 Labour | Welfare | Cash payment | 11,000 | Paid to School for fee five children

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)

depreciation amount of Rs. 11,775/- 2 08.11.2017 Bonus Cash payment 1,31,750 Paid to various contractors for payment of bonus to their labour. Only payment to four contractors exceeded Rs. 10,000/-. However, payment to each labour did not exceed Rs. 10,000/-. 3 15.07.2017 Labour Cash payment 11,000 Paid to School for fee five children

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

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)” 10. Now, as per section 147 of the Act, the AO may assess or reassess any income escaping assessment, if he has reasons to believe such escapement

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

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

section 145(3)— Assessee did not produce complete bills and vouchers of expenses claimed, therefore, it was reasonable and appropriate for CIT(A) to hold that prof it rate of 6 percent was fair and reasonable for purpose of computing business income of assessee—AO had applied exorbitant and unreasonable profit rate of12.5 percent without considering history of assessee

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended

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.

1 to section 263 of the Act. It is submitted that similar view has been taken in the other decisions. Therefore the Ld. Counsel contends that the decision of the Jurisdictional High Court squarely applies to the Assessee and the order passed by the Ld. PCIT U/s 263 is liable to be quashed. 12. The Ld. Counsel further submits that

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.

1 to section 263 of the Act. It is submitted that similar view has been taken in the other decisions. Therefore the Ld. Counsel contends that the decision of the Jurisdictional High Court squarely applies to the Assessee and the order passed by the Ld. PCIT U/s 263 is liable to be quashed. 12. The Ld. Counsel further submits that

ABHILASHA CONSTRUCTION,JHANSI vs. JCIT RANGE-6 , JHANSI

In the result appeal filed by the assessee is allowed

Depreciation and deductions under section 40(b) of the Act even after application of profit rate. BECAUSE, the ‘appellant’ denies liability of interest 6. under section 234B of the ‘Act’. 7. BECAUSE, while making and sustaining the assessment the ‘AO’ and ‘CIT(A)’ has made various observations which are contrary to facts on records. ITA 314/Agr/2015 3 8. BECAUSE, assessment

A.C.I.T.-4(1), AGRA vs. M/S ROGER INDUSTRIES LTD., AGRA

In the result, the appeal is dismissed

11 the assessee considering the judgment of Hon'ble Bombay High Court in the case of ‘CIT vs. Universal Medicare Pvt. Ltd.’, 190 Taxman 144 (Mum) and judgment of Rajasthan High Court in the case of CIT vs. Hotel Hilltop (supra). In the case of ‘CIT vs. Ankitech (P) Ltd.’ (supra), the Hon'ble Delhi High Court has affirmed

M/S SHRI KAILA DEVI ICE & COLD STORAGE,AGRA vs. I.T.O.-4(4), AGRA

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

Bench: Shri M. Balaganeshm/S Shri Kaila Devi Ice & Cold Vs. Income Tax Officer, Storage Ward-4(4), 19-20, Adesh Nagar, Sheetla Agra Road, Khandari, Agra. (Appellant) (Respondent) Pan: Aazfs2787H Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

Section 145(3) of the Act and proceeded to estimate the net profit rate by taking the average of last two preceding years as declared by the assessee which is around 25% and worked out the profit as under:- Total bags unloaded 1,85,788/- Hire charges per bag of 50kg=Rs 70/-per bag Amount received for hire charges