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

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

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

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

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

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

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

disallowance made by the Assessing Officer. 4. The revenue is in appeal against the impugned order passed by learned CIT(A) on the following grounds : “1. That the CITIA) has erred on facts and in law in deleting the addition of Rs. 2,53,06,886/- by relying upon the provisions of Section 9 of the Income

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

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

5", "40(a)(i)", "195", "6DD" ], "issues": "1. Whether the disallowance of purchases from two parties was justified due to non-compliance with 133(6) notices. 2. Whether the disallowance of interest paid to related parties was correct under Section

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

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)

5 raised by the revenue are challenging the deletion of disallowance of interest paid to related parties by applying the provisions of section 40A(2

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

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)

5, but, the ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd proposal for approval under Section 153D of the Act sent by the Assessing Officer is being reproduced for the sake of brevity and clarity as under:- “F.No.ACIT/Central Cir.-08/2016-17/1311 Dated: 27.12.2016 To, The Addl. Commissioner of Income Tax, Central Range-02, New Delhi. Madam, Subject :- Proposal

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)

5, but, the ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd proposal for approval under Section 153D of the Act sent by the Assessing Officer is being reproduced for the sake of brevity and clarity as under:- “F.No.ACIT/Central Cir.-08/2016-17/1311 Dated: 27.12.2016 To, The Addl. Commissioner of Income Tax, Central Range-02, New Delhi. Madam, Subject :- Proposal

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

5% of the expenses. 4 | P a g e Ground No. 1, 2 & 3, raised by the assessee are partly allowed in above terms. 7. Ground No. 4 relates to disallowance u/s. 40(a)(ia) of the Act amounting to Rs.9,53,000/- on account of non-deduction of tax at source on various expenses, which are mentioned

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

2. That on the facts and in the circumstances of the case and in law, the Ld. CIT (A), NFAC erred in restricting the deduction of interest expense only to the extent of interest income thereby maintaining the disallowance on account of interest expense to the extent of Rs. 20,46,265/- out of the total disallowance

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

5 appellant should have deducted the tax at source as per provisions of section 191C of the income tax act at the time crediting the said payments to the account of Contractees, which it has failed to do. Thus the appellant is treated as appellant in defaults amounting to Rs.7,50,231/-for not deducting TDS under section 194C

KITAB SHREE COLD STORAGE P LTD,ETAWAH vs. ITO , ETAWAH

Appeal is partly allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2014-15

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused. 3. The sole substantive ground of the assessee’s instant appeal raises the issue that both the learned lower authorities have wrongly estimated 15% of the Nikasi of the total potatoes storaged at its plant

BRIJESH PODDAR M/S KRISHAN KANHAIYA TEXTILES,HATHARS vs. ITO WARD 4(3)(4), HATHRAS

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganeshshri Brijesh Poddar (Prop), Vs. Ito, M/S. Krishna Kanhiya Ward-4(3)(4), Poddar Textile, Hanuman Hathras Gali, Hathras, Up (Appellant) (Respondent) Pan: Azgpp1350B Assessee By : Shri Pankaj Gargh, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026

disallowed by the learned AO under Section 57 of the Act while completing the assessment on 12-03-2025. This action of the learned AO was upheld by the learned NFAC. 4. I find that assessee had taken loan from Mrs. New Poddar Garments, Hathras on which interest of Rs. 5,74,560 has been paid. This loan was invested

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

2. The RFCTLARR Act which came in to effect from 1st January, 2014, in\nsection 96, inter-alia, provides that income-tax shall not be levied on any award or\nagreement made (except those made under section 46) under the RFCTARR Act.\nTherefore, compensation received for compulsory acquisition of land under the\nRFCTLARR Act (except those made under section

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

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

2 of section 263 of the Act. He remitted the order back to the AO to pass fresh order after conducting proper enquiries. 9. On careful consideration of material facts on record, we observed that Ld PCIT had completely ignored the other facts on record that in the case of Irfan, in subsequent appeal before CIT(A), the addition

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

2 of section 263 of the Act. He remitted the order back to the AO to pass fresh order after conducting proper enquiries. 9. On careful consideration of material facts on record, we observed that Ld PCIT had completely ignored the other facts on record that in the case of Irfan, in subsequent appeal before CIT(A), the addition