ITAT Agra

No Section 234E late fees for Failure to file TDS/TCS Return prior to 01.06.2015

Garrison Engineer (E/M) Vs JCIT (TDS) (ITAT Agra)

Garrison Engineer (E/M) Vs JCIT (TDS) (ITAT Agra) The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed by the Ld. CIT(A) relying on the of Hon’ble Gujarat High […]...

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PF/ESI/EPF paid before ITR filing for AY 2018-19 was allowable: ITAT Agra

Krishna Kanha Shelters Pvt. Ltd. Vs ACIT (ITAT Agra)

Krishna Kanha Shelters Pvt. Ltd. Vs ACIT (ITAT Agra) ITAT held that AO was not justified in denying, the deduction claimed by the assessee for AY 2018-19 on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in all the above-stated matters, the revenue had not contended that the assessee […...

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Section 12AA: CIT(E ) should not extend its authority beyond Income Tax Act, 1961

Doctor Madan Lal Atri Charitable Trust Vs CIT Exmp. (ITAT Agra)

Doctor Madan Lal Atri Charitable Trust Vs CIT Exmp. (ITAT Agra) The purpose of grant of registration is to ensure that the assessee is primarily into charitable activities as defined undersection 2(15) of the Act and for those purposes, Commissioner exemption should make enquiries only. The Commissioner exemption should not use this oppor...

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HUF eligible to claim section 54B exemption

 Sitaram Pahariya (HUF) Vs I.T.O (ITAT Agra)

Sitaram Pahariya (HUF) Vs I.T.O (ITAT Agra) The bare reading of section 54B,( prior to amendment ) make it abundantly clear that the benefit of section 54 are available to assessee or a parents of his. However, the assessee has been defined in section 2(7) means every person in respect of whom any proceeding under […]...

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ITAT directs CIT(E) to pass speaking order after considering submission & following Principal of Natural Justice

Shree Digamber Jain Shiksha Samiti Vs CIT (E) (ITAT Agra)

Shree Digamber Jain Shiksha Samiti Vs CIT (E) (ITAT Agra) ITAT considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar during the course of hearing by both the parties. As is evident from the paper book filed before us that the assessee has provided […]...

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AO cannot tax Cash deposit of less than Rs. 2.5 Lakh during demonetization by housewife

Smt. Uma Agrawal Vs ITO (ITAT Agra)

The instructions of the Board, which are statutory and binding on the revenue, assessing officer has no mandate to tax the cash deposit made in the bank account by the housewife if the amount is less than 2.5 lakh, during the Demonetization Scheme of 2016...

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No TDS on commission to Agents outside India if such agent pays income after deduction of commission

Ajay Kumar Singh Gaur Vs ITO (ITAT Agra)

Since assessee was a recipient of income in India after deduction of commission by the buyer outside India and no income had been received or paid inside India, which attracted TDS deduction in India, therefore, assessee was not liable to deduct TDS in India....

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LTCG on compulsory acquisition | Taxability Event & applicability of RFCTLARR Act 2013

Jagdish Arora Vs ITO (ITAT Agra)

Jagdish Arora Vs ITO (ITAT Agra) Long Term Capital Gain on  compulsory acquisition –  Taxability Event –   and applicability of RFCTLARR Act 2013 –  Whether the compensation received  on account of Compulsory Acquisition by Government  is   exempt  under provision of Section 96 of RFCTLRR Act 2013 – if the  ...

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Assessee is entitled to beneficial legislation: Income Tax Act & DTAA

M/s. Ansys Inc. Vs ACIT (ITAT Pune)

The Hon’ble Tribunal provided relief to the assesse for AY 2014-15 by making its reliance on section 90(2) of Act and observed that the provisions of the Act or the DTAA, whichever are more beneficial to the assessee would apply making the receipt from sale of software license as not chargeable to tax in India....

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No disallowance on Late deposit of ESI/PF If deposited before due date of Return U/s. 139(1)

Mahadev Cold Storage Vs Jurisdictional Assessing Officer (ITAT Agra)

Mahadev Cold Storage Vs Jurisdictional Assessing Officer (ITAT Agra) No disallowance on late deposit of ESI and PF in section 143(1)(a) if deposited before due date of return u/s 139(1). Decision of Jurisdictional Honorable Allahabad High Court in the case of Sagun Foundry (P) Ltd. Vs CIT ( 97CCH 0160 and 145 DTR 0265) followed […]...

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