ITAT Amritsar Judgments — January 2022

SHRI SATISH KUMAR,JALANDHAR vs INCOME TAX FFICER WARD- 3 (3), JALANDHAR

ITA 139/ASR/2021[2019-20]Status: Heard18 Jan 2022AY 2019-20Allowed

The Tribunal condoned the delay in filing one appeal due to technical reasons. Following a coordinate bench's decision, the Tribunal held that disallowances made for late deposit of employee contributions to PF and ESI, when paid before the filing of the return of income, are to be deleted.

VARIETY ENTERPRISES,JALANDHAR vs DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

ITA 149/ASR/2021[2019-20]Status: Disposed18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

ITA 130/ASR/2021[2019-20]Status: Heard18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

M/S SHREE GANESH KNITTERS,AMRITSAR vs ASSESSING OFFICER WARD -5 ( 5 ), AMRITSAR

ITA 101/ASR/2021[2019-20]Status: Heard18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

TALBRO INTERNATIONAL,JALANDHAR vs INCOME TAX OFFICER WARD - 4 ( 1 ), JALANDHAR

ITA 141/ASR/2021[2018-19]Status: Disposed18 Jan 2022AY 2018-19Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

M/S DIAMOND RED TANNERIES,KAPURTHALA vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 147/ASR/2021[2018-19]Status: Disposed18 Jan 2022AY 2018-19Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

M/S CEELA SPORTS,JALANDHAR vs DEPUTY/ ASSISTANT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

ITA 140/ASR/2021[2019-20]Status: Disposed18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

ITA 129/ASR/2021[2018-19]Status: Heard18 Jan 2022AY 2018-19Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

M/S. S S FORGINGS,JALANDHAR vs INCOME TAX OFFICER WARD -2 (4), JALANDHAR

ITA 148/ASR/2021[2019-20]Status: Disposed18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of delayed deposits of employees' contribution to PF and ESI, made before filing the return of income, is not permissible under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal followed previous decisions of coordinate benches on this issue.

M/S AMAR COACH BUILDERS,JALANDHAR vs ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

ITA 138/ASR/2021[2019-20]Status: Heard18 Jan 2022AY 2019-20Allowed

The Tribunal condoned the delay in filing one appeal due to technical reasons. Following a coordinate bench's decision, the Tribunal held that disallowances made for late deposit of employee contributions to PF and ESI, when paid before the filing of the return of income, are to be deleted.