JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

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)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

KARAM UDHOG,AGRA vs. J.A.O., DY. CIT.., CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable

PREM MOTORS PRIVATE LIMITED ,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER ,DCIT/ACIT,CIRCLE1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable

SHARDA OIL INDUSTRIES PVT. LTD.,AGRA vs. JURISDICTIONAL OFFICER,CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable

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

BANMORE ELECTRICALS PVT. LTD.,GWALIOR vs. DY.CIT., GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO., WARD-2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO.,WARD 2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC,/WARD 1(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

PREM AUTO ENTERPRISES,AGRA vs. J.A.O., DY.CIT.,CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC.,/ ITO., WARD 1(1)(1),AGRA, AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S AMBICA SHEETGRAH PVT. LTD.,AGRA vs. CPC., BENGALURU/ A.O., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

BAJWA RUBBER INDUSTRIES,AGRA vs. ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Section 43B in respect of belated payment of employees' contributions. In order to test whether the amendment brought in 20 ITA No. 53 /Agra/2021 & Others (58) later is retrospective or not one has to apply the test as laid by the Hon'ble SupremeCourt in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon'ble Supreme court took