SANS ENGINEERING INDUSTRIES,INDORE vs. ITO1(1), INDORE

ITA 734/IND/2025Status: DisposedITAT Indore03 June 2026AY 2021-225 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that TDS payable does not constitute an expenditure claimed in the Profit & Loss Account, thus section 43B is not applicable. Furthermore, the TDS was deposited before the due date for filing the return.

What were the facts?

The assessee filed its return of income, which was processed under section 143(1) by the AO. The AO made a disallowance of Rs. 2,57,802/- on account of TDS payable under section 43B. The CIT(A) upheld this disallowance.

What were the issues?

Whether TDS payable is disallowable under Section 43B, and if the payment was made before the due date for filing the return.

Which sections of the Income-tax Act were involved?

Section 43B,Section 143(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Manjeet Sachdeva, Adv. & AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 21.05.2026Pronounced: 03.06.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 11.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-9, Delhi [“Ld. CIT(A)”], which in turn arises out of the rectification-order dated 13.09.2022 passed by learned CPC, Bengaluru [“Ld. AO”] u/s 154 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2021-22, the assessee has filed this appeal.

2.

The background facts leading to present appeal are such that the assessee is a partnership firm engaged in the business of assembling and Sans Engineering Industries ITA No. 734/Ind/2025 – AY 2021-22 trading of water meters. For AY 2021-22 under consideration, th

The order continues below.

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