SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

disallowed TDS credit of Rs. 24,04,000/-, and submits that the assessee is very much entitled to the TDS

CENTURY CONSTRUCTION,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

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

Bench: Shri M. Balaganeshcentury Construction, Vs. Dcit/Acit-1(1), 144, Mayur Nagar, Gwalior Birla Nagar, So, Gird, Through National E Gwalior, Mp Assessment Centre, Delhi (Appellant) (Respondent) Pan: Aacfc0885F Assessee By : Shri Ramakant Gupta, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 02/04/2026

disallowance of interest paid on delayed payment of TDS. 6. We have heard the rival submissions and perused the materials

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

TDS. The same cannot be read to mean that the board is empowered to disallow the credit of TDS by inserting

RAJISH KUMAR GUPTA,AGRA vs. PR.CIT.-1, AGRA

The appeal stand allowed in terms of our above order

Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

TDS expenses for Rs.2856/- which was to be disallowed u/s 40(a)(ii). Accordingly, the assessee was show-caused. The assessee

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

TDS under section 194C of the Act relating to payment made to Ronit Developers. He submitted that the issues is of disallowance

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

TDS on the same and hence the same should have been disallowed u/s 40(a)(ia) of the Act. Based

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

TDS and in absence of any cooperation from the assessee in this regard, disallowance of these expenses were made u/s. 40(a)(ia) of the Act amounting

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

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

TDS having been deducted during the year, the expenditure is allowable u/s 40(a). The disallowance is wholly illegal. The same

SHRI RAM PRASAD SOCIAL FOUNDATION,BHIND vs. TIO WARD-2(1), GWALIOR

Appeal is allowed

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

disallowance in the assessee’s hands on the ground that it had not complied with the TDS deduction provisions whilst

PRATIYOGITA DARPAN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

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

Bench: Shri Sudanshu Srivastav & Dr. Mitha Lal Meena

disallowance out of the car expenses is justified. 6. Heard the rival submissions and after going through the material available on record, we find that It is admitted fact on record that the case was selected for scrutiny in view of the high ratio of refund to TDS

ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

TDS has been deducted, the name, address and PAN number of these persons are very much available with the AO and therefore, the disallowance

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 of expenditure, is not attracted for the payments made to the overseas agents by the 16 | P a g e assessee without deduction of TDS

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2008-09]

TDS certificate made on gross receipt of the appellant, difference of the appellant. 3) That the authorities below have erred in law and on facts by confirming addition amounting to Rs.4,01,000/- as disallowance

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

TDS certificates were also submitted before the authorities. Further I observe that assessee also submitted the ITR of these parties. Since these parties were not brought before the AO and these transactions were carried by settling the same in cash, the expenses were disallowed

SMT. NEETA SHARMA,AGRA vs. DCIT CENTRAL CIRCLE 1(1)(1), AGRA

In the result, the appeal is partly allowed

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

disallowance of Rs.13,13,796/- u/s 40(a)(ia) of the Act, in respect of freight and cartage (inward) paid in cash exceeding Rs.20,000/- on a single day to various persons, for non-TDS

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

disallowance of interest to the extent of Rs. 2,40,000/-. In this regard, the submission of the appellant is reproduced as under: "This loan was interest bearing loan and interest is paid to lender after deduction of TDS

RAJVEER SINGH YADAV CONTRACTOR,ETAWAH vs. ITO-2(2)(5), , ETAWAH

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

disallowance of Rs. 47,88,313/- ignoring the fact on records that Audit Report stood brought on records of the AO as such existence of Books of Accounts cannot be denied. ' . 4. BECAUSE, the 'appellant' denies levy of interest under section 234B of the Act as the Income of the assessee is subjected to TDS

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

TDS in excess of tax payable on returned income. I.T.A No. 146/Agra/2019 3 3. During the course of assessment proceedings, the assessee-company had furnished each and every information/documents sought for by the Assessing Officer. Ground Nos.1 & 2: 4. The Ld.DR for the Revenue had submitted that the Ld.CIT(A) had wrongly allowed the disallowance