279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141High Court2008#74 most cited

What is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises authority for?

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

706

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Sabari Enterprises · 298 ITR 141 · Karnataka High Court · Section 36(1)(va) · Section 43B · employee contribution · provident fund · ESI · payment before return filing · disallowance · due date for deposit · employer contribution · Alom Extrusions

Sections most often in play

Section 36(1)(va)Section 43BSection 143(1)Section 2(24)(x)Section 143(1)(a)Section 37(1)Section 143(3)Section 234B

Issues it is cited on

section 43(b)section 36(va)undisclosed foreign income and assetssection 43b(b)section 34(1)(iv)section 3(b)section 149(1)(c)section 4(2)actual payment basissection 34(1)section 201(3)section 36(1)(iv)

Judgments citing 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…

Tandem Allied Services Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 750/BANG/2021[2019-20]Status: DisposedITAT Bangalore22 Feb 2022AY 2019-20

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sachin Metha, ARFor Respondent: Sri.D.Kiran, Addl.CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.749/Bang/2021: Asst.Year 2018-2019 ITA No.750/Bang/2021: Asst.Year 2019-2020 M/s.Tandem Allied Services Pvt. Ltd. The Deputy Commissioner of 706 Brigade Towers, 7th Floor Income-tax, Circle 7(1)(1) v. Brigade Road Bangalore. Bengaluru – 560 025. PAN : AABCT2667G. (Appellant) (Respondent) Appellant by : Sri.Sachin Metha, AR Respondent by : Sri.D.Kiran, Addl.CIT-DR Date of Pronouncement : 22.02.2022 Date of Hearing : 10.02.2022 O R D E R Per Padmavathy S, AM : These appeals are against…

Tandem Allied Services Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 749/BANG/2021[2018-19]Status: DisposedITAT Bangalore22 Feb 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sachin Metha, ARFor Respondent: Sri.D.Kiran, Addl.CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.749/Bang/2021: Asst.Year 2018-2019 ITA No.750/Bang/2021: Asst.Year 2019-2020 M/s.Tandem Allied Services Pvt. Ltd. The Deputy Commissioner of 706 Brigade Towers, 7th Floor Income-tax, Circle 7(1)(1) v. Brigade Road Bangalore. Bengaluru – 560 025. PAN : AABCT2667G. (Appellant) (Respondent) Appellant by : Sri.Sachin Metha, AR Respondent by : Sri.D.Kiran, Addl.CIT-DR Date of Pronouncement : 22.02.2022 Date of Hearing : 10.02.2022 O R D E R Per Padmavathy S, AM : These appeals are against…

M/S. Security & Allied Services Inc., Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals filed by the assessee are allowed

ITA 653/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Feb 2022AY 2019-20

Bench: Shri B. R. Baskaran

For Appellant: Shri Ajit V. Ghatikar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…nce should not be made, since the above said payments have been made prior to the due date prescribed u/s 139(1) of the Act. In this regard, the assessee relied on the decision rendered by jurisdictional Karnataka High Court in the case of Sabari Enterprises (298 ITR 141)(Kar). However, the Ld. CIT(A) rejected the contentions of the assessee by following the amendment brought in by the Finance Act, 2021 in sections 43B and 36(1)(va) of the Act. Aggrieved, the assessee has filed these appeals before us. 4. The learned AR submitted that the assessee has remitted the employees contribution of PF & ESI before the du…

M/S. Security & Allied Services Inc., Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 652/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Feb 2022AY 2018-19

Bench: Shri B. R. Baskaran

For Appellant: Shri Ajit V. Ghatikar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…nce should not be made, since the above said payments have been made prior to the due date prescribed u/s 139(1) of the Act. In this regard, the assessee relied on the decision rendered by jurisdictional Karnataka High Court in the case of Sabari Enterprises (298 ITR 141)(Kar). However, the Ld. CIT(A) rejected the contentions of the assessee by following the amendment brought in by the Finance Act, 2021 in sections 43B and 36(1)(va) of the Act. Aggrieved, the assessee has filed these appeals before us. 4. The learned AR submitted that the assessee has remitted the employees contribution of PF & ESI before the du…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…imil Ltd. [2010] 321 ITR 508/188 Taxman 265 (Delhi); 3. CIT v. NispoPolyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 215 Taxman 597/34 taxmann.com 20 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 217 Taxman 64/35 taxmann.com 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. [2013] 217 Taxman 207 (Mag.)/37 taxmann.com 1…

Ot Privacy Software Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 755/BANG/2021[2019-20]Status: DisposedITAT Bangalore15 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Mohammed Amir, C.A ( A.R.)For Respondent: Shri Sumer Singh Meena, CIT-D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…nce should not be made, since the above said payments have been made prior to the due date prescribed u/s 139(1) of the Act. In this regard, the assessee relied on the decision rendered by jurisdictional Karnataka High Court in the case of Sabari Enterprises (298 ITR 141)(Kar). However, the Ld. CIT(A) rejected the contentions of the assessee by following the amendment brought in by the Finance Act, 2021 in sections 43B and 36(1)(va) of the Act. Aggrieved, the assessee has filed this appeal before us. 4. The learned AR submitted that the assessee has remitted the employees contribution of PF & ESI before the due…

Ot Privacy Software Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 754/BANG/2021[2018-19]Status: DisposedITAT Bangalore15 Feb 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Mohammed Amir, C.A ( A.R.)For Respondent: Shri Sumer Singh Meena, CIT-D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…nce should not be made, since the above said payments have been made prior to the due date prescribed u/s 139(1) of the Act. In this regard, the assessee relied on the decision rendered by jurisdictional Karnataka High Court in the case of Sabari Enterprises (298 ITR 141)(Kar). However, the Ld. CIT(A) rejected the contentions of the assessee by following the amendment brought in by the Finance Act, 2021 in sections 43B and 36(1)(va) of the Act. Aggrieved, the assessee has filed this appeal before us. 4. The learned AR submitted that the assessee has remitted the employees contribution of PF & ESI before the due…

M/S. Jesmajo Industrial Fabrications Karnataka Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 751/BANG/2021[2017-18]Status: HeardITAT Bangalore11 Feb 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2017-18

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.751/Bang/2021 M/s. Jesmajo Industrial Fabrications Karnataka Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Jesmajo Industrial Fabrications Karnataka Pvt. Ltd. 13/A First Floor Imperial Court ADIT CPC Cunningham Road Vs. Bangalore Bangalore 560 052. PAN NO : AABCJ2401J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 10.02.2022 Date of Pronouncement : 11.02.2022 O R D E R P…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 523/CHNY/2021[2019-20]Status: DisposedITAT Chennai10 Feb 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Ms. Vandana Vyas, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…imil Ltd. [2010] 321 ITR 508/188 Taxman 265 (Delhi); 3. CIT v. NispoPolyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 215 Taxman 597/34 taxmann.com 20 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 217 Taxman 64/35 taxmann.com 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. [2013] 217 Taxman 207 (Mag.)/37 taxmann.com 1…

Kasthuri Medias Private Limited, Bengaluru vs. The Additional Director of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 752/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Kasthuri Medias Pvt. Ltd., Vs. The Additional Director of No.12, 12/1, First Floor, Income Tax, CPC, Kasturba Road, Bengaluru. Bengaluru– 560 001. PAN: AACCK 8281A APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is dir…

C Krishniah Chetty & Sons Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 748/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Sachin Mehta, ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 C. Krishnaiah Chetty & Sons Pvt. Ltd., Vs. The Additional Director of No.35, Commercial Street, Income Tax, CPC, / Shivaji Nagar, DCIT, Circle 1(1)(1), Bengaluru– 560 001. Bengaluru. PAN: AAACC 7207Q APPELLANT RESPONDENT Appellant by : Shri Sachin Mehta, AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Memb…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals by the assessee are allowed

ITA 745/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.744 & 745/Bang/2021 Assessment years: 2018-19 & 2019-20 S & G Lifestyles, Vs. The Deputy Commissioner No.29, Hegdenagar Main Road, of Income Tax, CPC, Thirumenahalli, Yelahanka Hobli, Bengaluru. Bengaluru– 560 064. PAN: ABUFS 4698B APPELLANT RESPONDENT Appellant by : Shri Sridhar, V., AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Bench These appeal…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals by the assessee are allowed

ITA 744/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Feb 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.744 & 745/Bang/2021 Assessment years: 2018-19 & 2019-20 S & G Lifestyles, Vs. The Deputy Commissioner No.29, Hegdenagar Main Road, of Income Tax, CPC, Thirumenahalli, Yelahanka Hobli, Bengaluru. Bengaluru– 560 064. PAN: ABUFS 4698B APPELLANT RESPONDENT Appellant by : Shri Sridhar, V., AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Bench These appeal…

M/S. Cadopt Technologies Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 726/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri N.V.Vasudevan, Vp & Ms.Padmavathy S, Am

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 3Section 36Section 36(1)(va)Section 43B

…deduction as the same was remitted before the due date applicable -to the Assessee for furnishing the return of income. In this regard, the assessee placed reliance on the decision of the Hon'ble Karnataka High Court in the case of CIT vs Sabari Enterprises (298 ITR 141), wherein it was held that provisions of section 43B of the Act is applicable even to employees’ contribution paid belatedly and if such belated payment is made on or before the due date of filing of the return of income u/s 139(1) of the Act, the same should be allowed as deduction. The Hon'ble ITAT of Bangalore has allowed deduction in this reg…

Sri. P. Harshavardhana Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 736/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director Of Income Tax, No.401/4 14Th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. Pan : Aebpr 8378 D Appellant Respondent Assessee By : Shri. V. Narendra Sharma, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. V. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…