ITAT Agra Judgments — March 2022

M/S MASCOT METAL MANUFACTURES,ALIGARH vs J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

ITA 122/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

M/S OOM SHOE COMPONENTS,AGRA vs NFAC.,/ ITO., WARD 1(1)(1),AGRA, AGRA

ITA 126/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

HIND LAMPS LTD.,FIROZABAD vs CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

ITA 140/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

GANESH CHANDRA AGARWAL,FIROZABAD vs ITO.,WARD 2(2)(1), FIROZABAD

ITA 57/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

MRS. ARCHANA BHARGAVA,ALIGARH vs J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

ITA 123/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs ACIT., CITCLE-2(1)(1), AGRA

ITA 53/AGR/2021[2018-19]Status: Disposed21 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

BAJWA RUBBER INDUSTRIES,AGRA vs ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

ITA 137/AGR/2021[2019-20]Status: Disposed21 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

DCIT/ACIT CIRCLE 2(1), GWALIOR vs BANMORE FOAM PRIVATE LIMITED, GWALIOR

ITA 9/AGR/2022[2019-20]Status: Disposed18 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

M/S CLASSIC TRADERS,AGRA vs JURISDICTIONAL ASSESSING OFFICER WARD-2(1)(1), AGRA

ITA 97/AGR/2021[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

M/S C.D.INTERNATIONAL,AGRA vs JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

ITA 98/AGR/2021[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

GUIDE FOOT WEAR CO.,AGRA vs J.A.O,C-1(1)(1), AGRA

ITA 2/AGR/2022[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

M/S C.D. INTERNATIONAL,AGRA vs JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

ITA 99/AGR/2021[2019-20]Status: Disposed18 Mar 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

SATISH PRAKASH AGARWAL,AGRA vs DCIT, CPC, BANGALORE

ITA 95/AGR/2021[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

SURESH CHAND AGRAWAL,MATHURA vs DY.C.I.T., CIRCLE-1(1)(1), AGRA

ITA 11/AGR/2022[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

TECHNOCARE ENGINEERS,JHANSI vs J.O. CIRCLE-2(1)(1), AGRA

ITA 12/AGR/2022[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.

BANMORE FOAM PRIVATE LIMITED,GWALIOR vs DCIT/ACIT, GWALIOR

ITA 8/AGR/2022[2018-19]Status: Disposed18 Mar 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF funds if deposited before the due date of filing the Income Tax Return. The AO was not justified in denying the deduction.