SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

disallowed in the hands of the firm and will not be allowed as deduction while computing income from business or profession. Reference is drawn to provisions of Section 28(v), 40(b) and Section 184

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

184/-.Further penalty proceedings u/s 270A of the Act were initiated. In the proceedings for levy of penalty no compliance was made by the assessee to the various notices issued by the AO. Therefore the AO, on the basis of material on record before him,held that it is a fit case for levy of penalty u/s 270A

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

184/-.Further penalty proceedings u/s 270A of the Act were initiated. In the proceedings for levy of penalty no compliance was made by the assessee to the various notices issued by the AO. Therefore the AO, on the basis of material on record before him,held that it is a fit case for levy of penalty u/s 270A

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

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

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

184/- apart from some other small bills, making a total payment of Rs.5,76,791/-. Similarly, in the case of M/s. Unique communications, a number of bills that were of higher value than Rs.30,000/- were there. These included bills of Rs.54,504/-, Rs.85,930/-, Rs.1,72,800/-, Rs.1,75,628/-, Rs.35,280/- and Rs.36,918/- apart from some other

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

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

disallow the credit of TDS by inserting rules. ITA Nos. 195 & 196/Agr/2015 15 In this regard, reliance is placed on the judgement of the Hon'ble Apex Court in the case of CIT Vs. Taj Mahal Hotel [19711 82 ITR 44 (SO that "The Rules were meant only for the purpose of carrying out the provisions

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

M/S MISS HILL EDUCATION SOCIETY,GWALIOR vs. ACIT CIRCLE-1, GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

section 271(1)(c) of the Act.” 2. The ld. Counsel states as at the bar that ground no. 3 is not pressed. Rejected as not pressed. 3. Regarding ground nos. 1 and 2, the facts are that the AO rejected the assessee’s claim of exemption u/s 10(23C) of the Act, at the time of filing of return