CIT v. AIMIL Ltd.

321 ITR 508High Court2010#20 most cited

What is CIT v. AIMIL Ltd. authority for?

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

1,629

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. AIMIL Ltd. · AIMIL Ltd. · Section 36(1)(va) · Section 43B · employee contribution PF ESIC · delayed deposit provident fund · deposit before 139(1) due date · disallowance 143(1) adjustment · actual payment basis PF ESIC · Section 2(24)(x) · due date for payment of employee contribution

Also reported as

188 Taxmann 265229 CTR 118

Sections most often in play

Section 36(1)(va)Section 143(1)Section 1961Section 43BSection 139(1)Section 154Section 2(24)(x)Section 143(1)(a)
Read the full judgment

Issues it is cited on

section 43(b)section 36(va)section 34(1)(iv)section 3(b)section 43b(b)section 34(1)actual payment basissection 36(1)(iv)section 2(24)(x)section 2(24)section 36(1)(va)section 34

Judgments citing CIT v. AIMIL Ltd.

Kalamkari Designs Pvt. Ltd., Gurgaon Haryana vs. DCIT Circle 11(1), Kolkata

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

ITA 1739/DEL/2021[2012-2013]Status: DisposedITAT Delhi19 Sept 2022AY 2012-2013
For Appellant: NoneFor Respondent: Ms. Anjula Jain, CIT DR
Section 14ASection 2(24)(x)Section 36(1)(va)

…s now covered in favour of the assessee even after the amendment as held by ITAT Delhi Benches. ITAT, Delhi in the case of ITA No.5570/Del/2017 in M/s. Express Roadway vs. ACIT has followed Hon’ble Delhi High Court decision in the case of CIT vs. AIMIL Ltd. 321 ITR 508 and SPL Industries vs. CIT 9 taxmann.com 195 for the proposition that such additions are not sustainable if the impugned payments are done upto the date of filing of return of income for the concerned assessment year. Following the same, we set aside the orders of the authorities below and delete the addition. 3 ITA No.1739/Del./2021 6. Apropos…

Amritsar Swadeshi Textile Corporation, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 175/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…hin the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance was made on the judgment of Hon’able Supreme Court in the case of M/s M.M. Aqua Technologies…

Trg Industries Private Limited, Jammu vs. Assistant Commissioner of Income Tax Central Circle, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 170/ASR/2022[2018-19]Status: DisposedITAT Amritsar16 Sept 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…hin the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance was made on the judgment of Hon’able Supreme Court in the case of M/s M.M. Aqua Technologies…

Sant Valves Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 168/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…hin the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance was made on the judgment of Hon’able Supreme Court in the case of M/s M.M. Aqua Technologies…

Sh. Satish Jain, Jammu vs. Deputy Commissioner of Income Tax Circle-1, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 158/ASR/2022[2019-20]Status: DisposedITAT Amritsar16 Sept 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…hin the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance was made on the judgment of Hon’able Supreme Court in the case of M/s M.M. Aqua Technologies…

Shramik Nagrik Sahakari Bank Ltd, Indore vs. DCIT-CPC, Bangaluru

In the result, the appeal of assessee is allowed

ITA 201/IND/2022[2017-18]Status: DisposedITAT Indore15 Sept 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari Dcit,Cpc Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs 0383 E Assessee By Shri Sanket Mehta, Ar Shri Vijay Bansal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 139(1)Section 143(1)(iv)Section 154Section 2Section 36(1)(va)Section 43B

…ing the return of income and hence no disallowance is attracted in view of numerous decisions of Hon’ble High Courts favouring the assessee. Some of the decisions relied upon by Ld. AR are mentioned below: (a) Hon’ble Delhi High Court in AIMIL Limited (2010) 321 ITR 508. (b) Hon’ble Allahabad High Court in Sagun Foundary Pvt. Ltd. Vs. CIT 145 DTR 265 (c) Hon’ble Rajasthan High Court in CIT Vs. Rajasthan State Beverages Corporation Ltd. / Rajasthan State Ganganagar Sugar Mill (2017) 250 Taxman 32 4. The Ld. AR submitted that the issue is also squarely covered in favour of the assessee by decision of this very B…

Hero Ecotech Limited, Ludhiana (Punjab) vs. DCIT, CPC, Bengaluru, Karnataka Bengluru

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1469/DEL/2021[2017-2018]Status: DisposedITAT Delhi15 Sept 2022AY 2017-2018

Bench: Shri Shamim Yahya & Shri Anubhav Sharmahero Ecotech Ltd, Vs. Dcit, Ludhiana (Punjab), Cpc, Bengaluru, Phase-Viii, Chandigarh Kannataka, Bengluru Road Focal Point, Mangli, Ludhiana (Appellant) (Respondent) Pan: Aacch1308R

For Appellant: Shri Sumit Bangal, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…d 31.01.2022 10. The Co-ordinate Bench at Delhi in ITA No. ITA No.5570/Del/2017, M/s. Express Roadway V. ACIT Circle – 8(2) New Delhi, has discussed the relevant law as below : “We find that Hon’ble Delhi High Court in the case of CIT vs.AIMIL Limited (2010) 321 ITR 508 (Del) held has under: “17. We may only add that if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is deposited late, the employer not only pays interest on delayed payment but can incur penalties also, for which specific provisions are made in the Provident Fund Act as well as the ESI Act. Ther…

Gorkha Security Services, Delhi vs. DCIT, CPC, Itd Bengalore, Karnataka

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1464/DEL/2021[2018-2019]Status: DisposedITAT Delhi15 Sept 2022AY 2018-2019

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19]

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

…ind that the Co- ordinate Bench of the Tribunal, in the case of M/s. Express Roadway V. ACIT Circle in ITA No. ITA No.5570/Del/2017, has discussed the relevant law as below : “We find that Hon’ble Delhi High Court in the case of CIT vs.AIMIL Limited (2010) 321 ITR 508 (Del) held has under: “17. We may only add that if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is deposited late, the employer not only pays interest on delayed payment but can incur penalties also, for which specific provisions are made in the Provident Fund Act as well as the ESI Act. Ther…

Samadhiya Infratech Private Limited, Shakarpur vs. AO Ward 24(1), ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1785/DEL/2021[2019-20]Status: HeardITAT Delhi14 Sept 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1785/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20

For Appellant: C. AFor Respondent: [JCIT] - Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…

Sunvisors India Pvt. Ltd., Delhi vs. Circle-24(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1725/DEL/2021[2017-18]Status: HeardITAT Delhi14 Sept 2022AY 2017-18

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1725/Del/2021 िनधा"रणवष"/Assessment Year: 2017-18 M/S. Sunvisors India Pvt. Ltd., Dcit, Cpc, बनाम 419, World Trade Centre, Vs. Circle : 24 (2) Barakhamba Lane, Connaught Place, New Delhi. New Delhi – 110 001. Pan No. Aaacs2016B अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: N o n eFor Respondent: [JCIT] - Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…nce towards contribution to employees’ PF and ESI is warranted as this issue is highly debatable in nature. Even otherwise we find that the issue in appeals is squarely covered by the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the 2 I.T.A. No. 1725/Del/2021 facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held tha…

Sigma Research and Consulting Private Limited, New Delhi vs. ITO, Ward-23(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1572/DEL/2021[2019-20]Status: HeardITAT Delhi14 Sept 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1572/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20

For Appellant: C. AFor Respondent: Ms. Rajeshwari R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…

P and G Enterprises Private Ltd., Delhi vs. Circle-19(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1562/DEL/2021[2018-19]Status: DisposedITAT Delhi14 Sept 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1562/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19

For Appellant: C. AFor Respondent: [JCIT] - Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…

Inder Pratap Singh HUF, New Delhi vs. ACIT, CPC, Bengalore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1149/DEL/2021[2019-20]Status: DisposedITAT Delhi14 Sept 2022AY 2019-20

Bench: Shri Shamim Yahya & Shri Anubhav Sharmainder Pratap Singh Huf, Vs. Acit, 13/14, Windsor Mansion, Cpc, Bangalore Janpath, New Delhi (Appellant) (Respondent) Pan: Aaahi1320K

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 234BSection 36(1)(va)Section 43B

…‟s own case for AY 2018-19 vide ITA no 1148/Del/2021 he has been benefitted by order of coordinate Bench dated 17/5/22. Ld counsel submitted that the ld CIT(A) had failed to take into consideration the judgment of Hon'ble Delhi High Court in CIT Vs. AIMIL Ltd 321 ITR 508. It was submitted that after the Bharat Hotel Ltd (supra) case in PCIT Vs. Pro Interactive Service India Pvt. Ltd in ITA 98/2018 Hon‟ble High court has held that “the legislative intent was/ is ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is…

Shri Krishna Manpower, Gurgaon vs. ITO, Ward-4(2), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1476/DEL/2021[2018-19]Status: DisposedITAT Delhi13 Sept 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1476/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 Shri Krishna Manpower, Income Tax Officer, बनाम House No. 212, Ward : 4 (2) Vs. Near Signature Tower, Gurgaon. Saini Khera, Gurgaon – 122 001. Haryana. Pan No. Abffs3412E अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: N o n eFor Respondent: Shri Rajesh Kumar [CIT]–DR; &
Section 143(1)Section 36Section 36(1)(va)Section 43B

…nce towards contribution to employees’ PF and ESI is warranted as this issue is highly debatable in nature. Even otherwise we find that the issue in appeals is squarely covered by the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the 2 I.T.A. No. 1476/Del/2021 facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held tha…

Appt Fashion, New Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1294/DEL/2021[2019-20]Status: DisposedITAT Delhi13 Sept 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1294/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 Appt Fashion, Dcit, C-736, 2Nd Floor, बनाम Cpc, New Friends Colony, Vs. New Delhi – 110 065. Bengaluru. Pan No. Aarfa0101H अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: Shri Vijay Kumar Singla, C. AFor Respondent: Shri Kanav Bali, Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…

Alva Auto Spares Pvt. Ltd., Gurgaon vs. ITO, Ward-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1275/DEL/2021[2018-19]Status: DisposedITAT Delhi13 Sept 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1275/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 Alva Auto Spares Pvt. Ltd., Income Tax Officer, 1-Vishnu Bhawan, Near Prachin बनाम Shiv Taal Mandir, Chander Vs. Ward : 1 (1) Nagar, Sector : 15, Part-2, Gurgaon – 122 001 [Haryana] Gurgaon. Pan No. Aahca0120B अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: Shri Kanav Bali, Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…

Joneja Bright Steels Private Limited, Faridabad vs. DCIT Circle-1, Faridabad

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 780/DEL/2021[2017-18]Status: DisposedITAT Delhi12 Sept 2022AY 2017-18

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.780/Del/2021, A.Y. 2017-18 M/S. Joneja Bright Steels Private Vs. Commissioner Of Income Tax Limited (Appeals), 244, Sector -24, Faridabad, National Faceless Appeal Centre, Haryana-121005 Delhi Pan : Aabcj0369B (Appellant) (Respondent)

Section 139(1)Section 143(3)Section 270ASection 36(1)(va)Section 43B

…ed 31.01.2022 7. The Co-ordinate Bench at Delhi in ITA No. ITA No.5570/Del/2017, M/s. Express Roadway V. ACIT Circle – 8(2) New Delhi, has discussed the relevant law as below : “We find that Hon’ble Delhi High Court in the case of CIT vs.AIMIL Limited (2010) 321 ITR 508 (Del) held has under: “17. We may only add that if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is deposited late, the employer not only pays interest on delayed payment but can incur penalties also, for which specific provisions are made in the Provident Fund Act as well as the ESI Act. Ther…

Kamlesh Kumar Singh Engineers Private Limited, Panipat vs. CPC, Bengaluru

In the result, appeal 771/Del/2021 and 1397/Del/ of the respective assessees are allowed and the impugned additions are set aside

ITA 771/DEL/2021[2019-20]Status: DisposedITAT Delhi12 Sept 2022AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharmasr. Ita No(S) Asst. Appeal(S) By Assessee Revenue By Nos Year(S) Appellant Vs. By Respondent Appellant Respondent 1. 771/Del/2021 2019-20 Kamlesh Kumar Cpc, Shri Mukul, Ms. Anjula Singh Engineers Pvt. Bengaluru Adv Jain, Cit Dr Ltd, H. No. 112, Near Shiv Deep Public School, Refinery Township Road, Vpo Dadlana, Panipat Pan: Aadck5251H 2. 759/Del/2021 2018-19 Imi Norgren Herion Cit(A), Shri Ms. Anjula Pvt. Ltd, National Anubhav Jain, Cit Dr 506, Mercantile Faceless Rastogi, Adv House, 15, Kasturba Appeal Gandhi Marg, Centre, Delhi Connaught Place, Delhi 3 1397/Del/2021 2019-20 J.J. Enterprise, Cit(A), Shri Piyush Ms. Anjula 23/24, Ansari Road, National Agarwal, Ca Jain, Cit Dr Daryaganj, Delhi Faceless Appeal Centre

Section 2Section 2(23)(x)Section 36(1)(va)Section 43B

…hi in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. in ITA No.983/2018 [Del.] order dated 10.09.2018 held as under:- “In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment…

Imi Norgen Herion Private Limited, New Delhi vs. DCIT CPC, Bangalore

In the result, appeal 771/Del/2021 and 1397/Del/ of the respective assessees are allowed and the impugned additions are set aside

ITA 759/DEL/2021[2018-19]Status: DisposedITAT Delhi12 Sept 2022AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharmasr. Ita No(S) Asst. Appeal(S) By Assessee Revenue By Nos Year(S) Appellant Vs. By Respondent Appellant Respondent 1. 771/Del/2021 2019-20 Kamlesh Kumar Cpc, Shri Mukul, Ms. Anjula Singh Engineers Pvt. Bengaluru Adv Jain, Cit Dr Ltd, H. No. 112, Near Shiv Deep Public School, Refinery Township Road, Vpo Dadlana, Panipat Pan: Aadck5251H 2. 759/Del/2021 2018-19 Imi Norgren Herion Cit(A), Shri Ms. Anjula Pvt. Ltd, National Anubhav Jain, Cit Dr 506, Mercantile Faceless Rastogi, Adv House, 15, Kasturba Appeal Gandhi Marg, Centre, Delhi Connaught Place, Delhi 3 1397/Del/2021 2019-20 J.J. Enterprise, Cit(A), Shri Piyush Ms. Anjula 23/24, Ansari Road, National Agarwal, Ca Jain, Cit Dr Daryaganj, Delhi Faceless Appeal Centre

Section 2Section 2(23)(x)Section 36(1)(va)Section 43B

…hi in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. in ITA No.983/2018 [Del.] order dated 10.09.2018 held as under:- “In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment…

Ram Singh Rana, Faridabad vs. ADIT, CPC, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1637/DEL/2021[2019-2020]Status: DisposedITAT Delhi12 Sept 2022AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1637/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20

For Appellant: Shri Ajay Kumar GuptaFor Respondent: [JCIT] - Sr. D. R
Section 143(1)Section 36Section 36(1)(va)Section 43B

…overed by the decision of the Hon’ble Delhi High Court in the case of Pr. CIT Vs. M/s. Pro Interactive (India) Services Pvt. Ltd. in ITA. No. 983/2018 (order dated 10.09.2018) and the decision of the jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. 3. It was contended before us that while processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustaining the disallowance relying on various case laws referred to in the order of the ld. CIT (Appeals). The ld. DR…