ITAT Jabalpur Judgments — December 2021

OMEGA HOSPITAL AND BLOOD BANK,JABALPUR vs DEPUTY COMMISSIONER OF INCOME TAX CPC, JABALPUR

ITA 36/JAB/2021[2018-19]Status: Disposed20 Dec 2021AY 2018-19Allowed

The Tribunal held that adjustments under section 143(1) are limited to non-contentious matters. Since the issue of employee contributions had conflicting judicial opinions and the relevant explanatory amendments were prospective, the additions made under section 143(1) were not sustainable.

BROMIDE CHEMICAL INDUSTRIES,JABALPUR vs DY . COMMISSIONER OF INCOME TAX, JABALPUR

ITA 39/JAB/2021[2018-19]Status: Disposed20 Dec 2021AY 2018-19Allowed

The Tribunal held that the additions made under Section 154 were not justified as the Explanations to Sections 36(1)(va) and 43B, intended to clarify the issue, were prospective and not retrospective. Therefore, the employee's contribution deposited after the due date under Section 36(1)(va) was not deductible.

M\S NATIONAL HOSPITAL,JABALPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALORE

ITA 46/JAB/2021[2019-20]Status: Disposed20 Dec 2021AY 2019-20Allowed

The Tribunal held that the additions made under Section 143(1) were not justified as the Explanations to Sections 36(1)(va) and 43B inserted by the Finance Act, 2021, were prospective and not retrospective. Therefore, the employee's contribution deposited before the due date of filing the return of income should not be disallowed.

M/S NATIONAL HOSPITAL,JABALPUR vs DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

ITA 47/JAB/2021[2018-19]Status: Disposed20 Dec 2021AY 2018-19Allowed

The Tribunal held that the additions made under Section 143(1) were not justified as the Explanations to Sections 36(1)(va) and 43B inserted by the Finance Act, 2021, were prospective and not retrospective. Therefore, the employee's contribution deposited before the due date of filing the return of income should not be disallowed.

M/S NATIONAL HOSPITAL,JABALPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

ITA 48/JAB/2021[F.Y.2017-18]Status: Disposed20 Dec 2021Allowed

The Tribunal held that the additions made under Section 143(1) were not justified as the Explanations to Sections 36(1)(va) and 43B inserted by the Finance Act, 2021, were prospective and not retrospective. Therefore, the employee's contribution deposited before the due date of filing the return of income should not be disallowed.