CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

ITA 2403/BANG/2025Status: DisposedITAT Bangalore10 March 2026AY 2019-2020Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that on the date of intimation, the jurisdictional High Court (Karnataka) had ruled in favour of the assessee, stating that employee contributions deposited before the due date of filing the return are allowable. Therefore, the adjustment made by CPC under section 143(1)(a)(iv) was incorrect.

What were the facts?

The assessee company filed its return of income, which was processed under section 143(1) by the CPC. The CPC made an adjustment for employee's contribution to provident fund not credited by the due date under Section 36(1)(va). The CIT(A) confirmed this disallowance.

What were the issues?

Whether the adjustment made by the CPC under section 143(1)(a) for delayed deposit of employee's provident fund contribution was justified, considering the prevailing High Court decisions at the time.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 143(1)(a),Section 143(1)(a)(iv),Section 234B,Section 234C

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Income Tax Appellate Tribunal, “A” BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 17.02.2026Pronounced: 10.03.2026

Per Prashant Maharishi, Vice President:

1.

ITA No. 2402/Bangalore/2025 for assessment year 2019 – 20 is filed by CAE simulations technologies private limited (The Assessee/Appellant) against appellate order passed by The Commissioner Of Income Tax (A) – 1, Vadodara (the learned CIT – A) dated 5 November 2024 wherein the assessee filed an appeal against the intimation issued under section 143 (1) of THE INCOME TAX ACT [THE ACT] dated 12 May 2020 by THE CENTRAL PROCESSING CENTRE, BANGALORE [ the ld AO ] making an adjustment to the

The order continues below.

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