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)

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

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

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

disallowed the assessee’s claim u/s 10A on the basis that the 21. assessee did not fulfill the conditions contained in section 10A. It was observed that the business premises of the assessee was not situated either in a Software Technology Park, or in a Special Category Zone, as required by the provisions of section 10A(1) (A); that

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT , FARRUKHABAD

In the result, appeal filed by the assessee is allowed

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

disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall be imposed, by an order in writing, by the Assessing Officer, 97[the Joint Commissioner (Appeals) or] the Commissioner (Appeals), the Commissioner or the Principal Commissioner

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

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

disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall be imposed, by an order in writing, by the Assessing Officer, 97[the Joint Commissioner (Appeals) or] the Commissioner (Appeals), the Commissioner or the Principal Commissioner

RANJANA CHATURVEDI,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito-1(3)(1), Ranjna Chaturvedi Ayakar Bhawan, 9A, T Point, Behind Back Vs. Radhika Vihar, Gate Skjs, Govind Nagar, Phase-Ii, Mathura-281001 (U.P.) Mathura-281004 (U.P.) Pan-Afopc4950N (Appellant) (Respondent) Assessee By Shri M.M. Agarwal, Ca Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 22/05/2025 Date Of Pronouncement 24/06/2025

section 69A of the Act.” 4. Ground of appeal No.2 is with respect to the disallowance of Rs.1,12,596/- made out of interest expenses claimed by the assessee. 5. The AO observed that the assessee has withdrawn Rs.10,00,000/- for construction of house which was for personal purpose and had paid interest on bank borrowing of Rs.4

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

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

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

127 ACIT, Circle-2, M/s Shyam Sunder & Manish AABAS8326F /Agr/2014 Aayakar Bhawan, City Taori C/o Shyam Sunder A.Y.2005-06 Center, Gwalior- Bhattad, A.B. Road, to 2008-09 474011 Morena (M.P.) 5-8 170/Agr/2014, ACIT, Circle-2, Sakshi Taori and AABAS8325G 83 to 85 Aayakar Bhawan, City ChhayaBhattad, T.R. Puram, /Agr/2014 Center, Gwalior- A.B. Road, Morena. A.Y.2005-06

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

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

127 ACIT, Circle-2, M/s Shyam Sunder & Manish AABAS8326F /Agr/2014 Aayakar Bhawan, City Taori C/o Shyam Sunder A.Y.2005-06 Center, Gwalior- Bhattad, A.B. Road, to 2008-09 474011 Morena (M.P.) 5-8 170/Agr/2014, ACIT, Circle-2, Sakshi Taori and AABAS8325G 83 to 85 Aayakar Bhawan, City ChhayaBhattad, T.R. Puram, /Agr/2014 Center, Gwalior- A.B. Road, Morena. A.Y.2005-06

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

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

127 ACIT, Circle-2, M/s Shyam Sunder & Manish AABAS8326F /Agr/2014 Aayakar Bhawan, City Taori C/o Shyam Sunder A.Y.2005-06 Center, Gwalior- Bhattad, A.B. Road, to 2008-09 474011 Morena (M.P.) 5-8 170/Agr/2014, ACIT, Circle-2, Sakshi Taori and AABAS8325G 83 to 85 Aayakar Bhawan, City ChhayaBhattad, T.R. Puram, /Agr/2014 Center, Gwalior- A.B. Road, Morena. A.Y.2005-06

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

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

127 ACIT, Circle-2, M/s Shyam Sunder & Manish AABAS8326F /Agr/2014 Aayakar Bhawan, City Taori C/o Shyam Sunder A.Y.2005-06 Center, Gwalior- Bhattad, A.B. Road, to 2008-09 474011 Morena (M.P.) 5-8 170/Agr/2014, ACIT, Circle-2, Sakshi Taori and AABAS8325G 83 to 85 Aayakar Bhawan, City ChhayaBhattad, T.R. Puram, /Agr/2014 Center, Gwalior- A.B. Road, Morena. A.Y.2005-06

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

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

127 ACIT, Circle-2, M/s Shyam Sunder & Manish AABAS8326F /Agr/2014 Aayakar Bhawan, City Taori C/o Shyam Sunder A.Y.2005-06 Center, Gwalior- Bhattad, A.B. Road, to 2008-09 474011 Morena (M.P.) 5-8 170/Agr/2014, ACIT, Circle-2, Sakshi Taori and AABAS8325G 83 to 85 Aayakar Bhawan, City ChhayaBhattad, T.R. Puram, /Agr/2014 Center, Gwalior- A.B. Road, Morena. A.Y.2005-06

AMBRISH SARIN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

In the result, appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

disallowed I.T.A No. 372/Agra/2018 8 that particular expense. But, that by itself could not be a ground for rejection of accounts as a whole u/s 145(3) of the Act.” 10. The ld. DR. supported the impugned order. 11. We have heard both the sides, perused the material on records and the judgments relied upon. We agree with the argument