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

depreciation in a tabular form in the FYs 2020-21 to 2022-23 which are reproduced at page 9 of the order of the ld CIT(E). The ld CIT(E) on perusal of the said table observed that assessee has accumulated huge profit hence, working for profit motive and not for charitable purpose. This has been used

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

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

depreciation disallowance on fixed assets. The perusal of the impugned assessment order would reveal that the ld. Assessing Officer while considering the net profit rate of the assessee has given a comparative analysis of the turnover and profits of the appellant for the three assessment years as under: A.Y. Sales (Rs.) GP (Rs) G.P. Rate NP(Rs.) N.P. Rate

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

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)

e-Assessment Centre, Delhi Agra (hereinafter referred to as ‘ld. AO’). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing the Ld DR and based on materials available on record. ITA Nos. 273 & 274/AGR/2024 Alnoor Exports 2. The Ground Nos. 1 to 3 raised

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

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

e-Assessment Centre, Delhi Agra (hereinafter referred to as 'Id. AO'). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing the Ld DR and based on materials available on record.\nPage | 1\n2. The Ground Nos. 1 to 3 raised by the assessee are challenging

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 99/AGR/2025 for AY 2012-13, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 31.12.2024 against the order of assessment passed u/s 271D of the Income-tax Act, 1961 (hereinafter referred