SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed by the ‘CIT(A)’. 3

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed by the ‘CIT(A)’. 3

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed by the ‘CIT(A)’. 3

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

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

section 40A(3) of the Act. The same has been rightly deleted by the Id\nCITA.\n20. With regard to labour welfare expenses disallowance of Rs 11

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)

3) of the Act. The same has been rightly deleted by the ld CITA. 20. With regard to labour welfare expenses disallowance of Rs 11,000/- ; Rs 11,850/- , the same was paid to several employees towards school fees and tea expenses and there is no violation of provisions of section

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled column -3 row 3 as zero instead of Rs.14,84,424/-. He brought

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

3) of the IT Act, 1961 and making additions on account of low net profit and disallowance of 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

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

3) of the IT Act, 1961 and making additions on account of low net profit and disallowance of 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

KUSHAL VARSHNEY,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Kushal Varshney, Vs. Ito, 1/83, Naurangabad, Aligarh Ward-4(1)(3), Up 202001 Aligarh (Appellant) (Respondent) Pan:Aevpv0578H Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

section 115BBE of the Act and completed the assessment. This action was upheld by the Learned CITA. Even before us, no evidence was produced by the assessee to justify the addition to justify the source of additions to the capital account in the sum of Rs 3,46,110/-. Hence, we do not deem it fit to interfere

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

3 of the AO's order and same has\nmentioned at pages 10 to 11 of CIT(A) order and in para\n7.7. of the order of CIT(A), page 20, has been given by\nCIT(A).\niv).\nFurther, Sh. Zulfiquar Ahmed Qureshi, KMP, stated that\nthe Raw Boneless Meat was procured by the appellant\ncompany for a short duration

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

Bench: SHRI RAMIT KOCHAR (Accountant Member)

section 12A(2) of the Act, in respect of disallowing exemption u/s. 11 of Rs.583240/-. 3 5. That, the appellant

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

disallowed as per the provisions of section 40A(3) rw.r. 6DD of the Income-tax Rules, 1962. The appellant Submitted that following purchases have been made in cash from the Cultivators of agricultural products and therefore, these payments are allowable as per the provisions of section 40A(3A) r.w.r. 6DD(e) 7| Page produce was purchased grower producer is placed

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

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

section 195 of the Act. Learned DR, therefore, submits that the Assessing Officer was right in disallowing the said payment and prayed to set aside the impugned order passed by the learned CIT(A), which is contrary to the Apex Court decision in Transmission Corporation of A.P. Ltd. (supra). 8. Learned AR has submitted that the issue is directly covered

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

section 145(3) of the I.T. Act, 1961 without identifying OR pointing out any specific defect OR inconsistency in the books of account maintained by the appellant in the regular course of business. 4. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that transactions undertaken

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

3. It transpires at the outset that both the learned lower authorities have disallowed the assessee’s claim of section 11

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

11-08-\n2023 in the matter of an assessment framed by Ld. Assessing Officer\n[AO] u/s. 143(3) r.w.s. 153A of the Act on 30-12-2021.\n1.2 The grounds as raised by the assessee read as under: -\n1.\nThat having regards to the facts and circumstances of the case, Ld. CIT(A) has erred

HYDRISE FOODS PRIVATE LIMITED,UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

11. The purpose of section 151 of the Act is to introduce a supervisory check over the work of the AO, particularly, in the context of reopening of assessment. The law expects the AO to exercise the power under section 147 of the Act to reopen an assessment only after due application of mind. If for some reason, there

HYDRISE FOODS PRIVATE LIMITED,NOIDA, UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

11. The purpose of section 151 of the Act is to introduce a supervisory check over the work of the AO, particularly, in the context of reopening of assessment. The law expects the AO to exercise the power under section 147 of the Act to reopen an assessment only after due application of mind. If for some reason, there