How many judgments cite CIT v. AIMIL Ltd.?

1,629 judgments on BharatTax cite CIT v. AIMIL Ltd. (321 ITR 508), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. AIMIL Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 1961, Section 43B, Section 139(1), Section 154.

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 367,368 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 1961 Section 43B Section 139(1)Section 154 Section 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 basis section 36(1)(iv)section 2(24)(x)section 2(24)section 36(1)(va)section 34

Judgments citing CIT v. AIMIL Ltd.

Sri Basavaraj Gunjegai, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 742/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…te Limited vs. DCIT I.T.A. No. 2 197/HYD/20 17 [Assessment Year: 2013-14] dated 19.05.2021; 7. Mohan Ram Chaudhary vs. ITO ITA No. 51&54- 55/Jodh/2021 [Assessment Year: 2018-19] dated 28.09.2021; ITA Nos.742/Bang/2021 Page 8 of 9 8. CIT v. Aimil Ltd. [2010] 321 ITR 508 9. CIT v. Nipso Polyfabriks Ltd. [2013] 350 ITR 326 10. CIT vs. Merchem Ltd. 378 ITR 443 (Kerala)) 11. Sagun Foundry (P.) Ltd. vs. CIT [2017] 291 CTR 557 (Allahabad) 12. Bata India Ltd. vs. DCIT [2020] 180 lTD 464 (Kolkata - Trib.) 13. DCIT vs. Eastern Power Distribution Company of A.P. Ltd. [2016] 160 lTD 432 (Visakhapatnam - Trib.) 14. Nuzivedu…

Pinaka Security & Allied Services Private Limited, Dwarka vs. Ward 19(4), Delhi

Appeal are allowed

ITA 783/DEL/2022[2019-20]Status: DisposedITAT Delhi06 May 2022AY 2019-20

Bench: Shri G.S. Pannu & Shri Kul Bharat[Assessment Year: 2019-20

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 244ASection 36(1)(va)Section 39(1)Section 43B

…bution 4 Pinaka Security & Allied Services Vs. ITO was deposited before the due date for filing of the return. Reliance is placed on the judgment of the Hon’ble Delhi High Court in the case of CIT Vs. Dharmendra Sharma 123 CTR 609; CIT Vs. AIMIL Ltd. (2010) 321 ITR 508; as also the judgment in the case M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018.In view of the binding precedence the appeal of the assessee is taken for hearing out of turn basis and is disposed of by this order. 6. Facts of the case are that Centralized Processing Center, Bengaluru vide its intimation u/s 143(1) of the In…

Steel Bird International, New Delhi vs. JCIT, Range- 63, New Delhi

ITA 1573/DEL/2018[2014-15]Status: DisposedITAT Delhi06 May 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs Jcit, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabfs7296K Assessee By : Sh. Vikas Katyal, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 06.05.2022

For Appellant: Sh. Vikas Katyal, CAFor Respondent: Ms. Shashi Kajle, Sr. DR

Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…ards their contributions, which were made beyond such stipulated period, obviously the assessee was not entitled to claim the deduction from its returns. 25. We have perused the order of the Hon’ble Jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508 vide order dated 23.12.2009 held 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 21 Steel Bird International specific provisions are made in the Provident Fund Act as well as…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

Spn Associates, Haryana vs. DCIT Circle 3(1), Haryana

In the result, the appeals of the assessee are allowed

ITA 483/DEL/2022[2019-20]Status: DisposedITAT Delhi05 May 2022AY 2019-20

Bench: Shri C.M. Garg

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

…te of ft line the return under section 139(1)". PR. C1T vs. PRO INTERACTIVE SERVICE (INDIA) PVT. LTD., 983/2018, DATED 10.09.2018 (DEL) "In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus AIMIL Ltd., [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 o…

Spn Associates, Haryana vs. DCIT Circle 3(1), Haryana

In the result, the appeals of the assessee are allowed

ITA 481/DEL/2022[2018-19]Status: DisposedITAT Delhi05 May 2022AY 2018-19

Bench: Shri C.M. Garg

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

Orient Craft Ltd., Delhi vs. Asst. DIT, CPC, Bangalore

ITA 477/DEL/2022[2019-20]Status: DisposedITAT Delhi05 May 2022AY 2019-20

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 477/Del/2022 : Asstt. Year : 2019-20 Orient Craft Ltd., Vs Asstt. Dit, C/O M/S Rra Taxindia, Cpc, D-28, South Extension, Bangalore Part-I, New Delhi-110049 (Appellant) (Respondent) Pan No. Aaaco0068M Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Ms. Rinku Singh, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 05.05.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Rinku Singh, Sr. DR

Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…ards their contributions, which were made beyond such stipulated period, obviously the assessee was not entitled to claim the deduction from its returns. 25. We have perused the order of the Hon’ble Jurisdictional High Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508 vide order dated 23.12.2009 held 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 21 Orient Craft Ltd. specific provisions are made in the Provident Fund Act as well as the ES…

Neo Hy Laminates Pvt. Ltd., Delhi vs. ITO Ward 18(1), Delhi

In the result, the appeals of the assessee are allowed

ITA 403/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Apr 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Respondent: Shri Om Parkash, Sr. D. R

Section 143(1)Section 36(1)(va)Section 43B

…wance towards contribution to employees’ PF and ESI is warranted as this issue is highly debatable in nature. Even otherwise I find that the issue in appeal 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 facts of the assessee’s case. 4. Further I also observe that recently this Tribunal in a batch of appeals in the cases of Raj Kumar Vs. ITO CPC Bangaluru in ITA. No. 1392/Del/2021 and other appeals by order dated 28.02.2022 considering various decisions rendered by various High Courts and the Tribu…

Neo Hy Laminates Pvt. Ltd., Delhi vs. ITO Ward 18(1), Delhi

In the result, the appeals of the assessee are allowed

ITA 402/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Respondent: Shri Om Parkash, Sr. D. R

Section 143(1)Section 36(1)(va)Section 43B

Raju Kumar Singh, Partner, Delhi vs. Ward 34(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 389/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Om Parkash, Sr. D. RFor Respondent: 20/04/2022

Section 143(1)Section 43B

…ices (India) Pvt. Ltd. Vs. DCIT (2018) 100 taxmann.com 244. 3. On hearing the ld. DR and perusing the orders of the authorities below, I find that the issue 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 facts of the assessee’s case. 4. Further I also observe that recently this Tribunal in a batch of appeals in the cases of Raj Kumar Vs. ITO CPC Bangaluru in ITA. No. 1392/Del/2021 and other appeals by order dated 28.02.2022 considering various decisions rendered by various High Courts and the Tribu…

Promila Hans, Haryana vs. ITO Ward 2(1), Haryana

In the result, the appeal of the assessee is allowed

ITA 385/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 385/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 Promila Hans, Income Tax Officer, A-74, Gali No. 1, Ward : 2 (1) बनाम Sgm Nagar, Badkhal, Faridabad. Vs. Faridabad – 121 001. Pan No. Aapph6267D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: N o n e

Section 143(1)Section 43B

Gurudev Sharma, Delhi vs. DCIT, CPC, Bengalore

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

ITA 1296/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Apr 2022AY 2018-19

Bench: Shri G.S.Pannu & Shri Kul Bharat

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…y covered in favour of the assessee. He placed reliance on the decisions of Hon’ble Delhi High Court rendered in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. in ITA No.983/2018 [Del.] order dated 10.09.2018 and in the case of CIT vs AIMIL Ltd. 321 ITR 508 and stated that that these binding precedents have been followed by the various Benches of the Tribunal. 7. Per contra, Ld. Sr. DR vehemently opposed these submissions and submitted that law is clear in this respect and he relied upon the decision of Ld.CIT(A). He further relied upon the decision of Hon’ble Delhi High Court in the case of CIT vs…

Gurudev Sharma, Delhi vs. DCIT, CPC, Bengalore

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

ITA 1295/DEL/2021[2017-18]Status: DisposedITAT Delhi29 Apr 2022AY 2017-18

Bench: Shri G.S.Pannu & Shri Kul Bharat

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Vedvan Consultants Private Limited, New Delhi vs. DCIT CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1312/DEL/2020[2018-19]Status: DisposedITAT Delhi29 Apr 2022AY 2018-19

Bench: Shripradip Kumar Kedia & Shri N. K. Choudhryvedvan Consultants Pvt. Vs. Dcit (Cpc), Ltd,Flat No. 15, Sanskrit Bengaluru Nagar Society, Plot No. 3, Sector-14, Rohini, New Delhi Pan: Aabcv1999D (Appellant) (Respondent)

For Appellant: ShriSaurabhRohtagi, CAFor Respondent: Shri T. Kipgen, CIT DR

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

…he Assessee or the judgment which favors the Assesseemay be followed, hence for brevity we are referring the judgments of the jurisdictional High Court, which covered the issue. 3.4 The Hon’bleJurisdictional high Court in the case of CIT Vs. AIMIL Ltd {(2010) 321 ITR 508 (Del)}affirmed the action of the ITAT in deleting the addition relating to employees’ contribution deposited before the due date of filing of return, in respect of Provident Fund and ESI made by the Assessing Officer under Section 36(1)(va) of the Income Tax Act, 1961. 3.5. Again the Hon’ble Jurisdictional High Court in the case of PCIT vs., Pro…

The Tyre Junction, Haryana vs. Ward 28(3), Ballabgarh

In the result, the appeal of the assessee is allowed

ITA 1870/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Apr 2022AY 2019-20

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1870/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 बनाम The Tyre Junction Ito Adv. Vijay Kumar Gupta, Vs. Ward 28(3) Opp. Jain Mandir Main Bazar, Ballabgarh Ballabgarh, Delhi. Pan No. Aacft5371P अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.1870/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1870/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 बनाम The Tyre Junction ITO Adv. Vijay Kumar Gupta, Vs. Ward 28(3) Opp. Jain Mandir Main Bazar, Ballabgarh Ballabgarh, Delhi. PAN No. AACFT5371P अपीलाथ" Appellant ""यथ"/Respondent None िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 17.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assessee against the o…

Ajit Singh, Haryana Gurgaon vs. DCIT CPC ITO Ward 1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1851/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1851/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Ajit Singh Dcit Cpc, House No. 651, 1St Floor, Vs. Ito, Sector 10A, Nr. Union Bank, Ward 1(1), Gurgaon, Haryana. Gurgaon. Pan No. Duxps2279R अपीलाथ" Appellant ""यथ"/Respondent

Section 139Section 139(1)Section 154Section 36(1)(va)Section 43B

…I.T.A.No.1851/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1851/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Ajit Singh DCIT CPC, House No. 651, 1st Floor, Vs. ITO, Sector 10A, Nr. Union Bank, Ward 1(1), Gurgaon, Haryana. Gurgaon. PAN No. DUXPS2279R अपीलाथ" Appellant ""यथ"/Respondent Shri M.R. Sahu, CA िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 17.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Asse…

Dfms Facility Private Ltd., Faridabad vs. ITO Ward 1(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 1799/DEL/2021[2018-2019]Status: DisposedITAT Delhi28 Apr 2022AY 2018-2019

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1799/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Dfms Facility Private Limited. Ito, B-534, 1St Floor, Vs. Ward 1(2) Greenland Colony, Faridabad, Delhi. Haryana. Pan No. Aaecd7286L अपीलाथ" Appellant ""यथ"/Respondent

Section 139Section 139(1)Section 154Section 36(1)(va)Section 43B

…I.T.A.No.1799/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1799/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम DFMS Facility Private Limited. ITO, B-534, 1st Floor, Vs. Ward 1(2) Greenland Colony, Faridabad, Delhi. Haryana. PAN No. AAECD7286L अपीलाथ" Appellant ""यथ"/Respondent Ms. Sonali Shah, Advocate िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 17.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assess…

Bhupender Kumar, R/O Village Palasoli vs. Assessing Officer, Ward-1

In the result, the appeal of the assessee is allowed

ITA 1793/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1793/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Bhupender Kumar Assessing Officer R/O Village Palasoli, Vs. Ward-1, Bas Padamka, Distt-Gurugram, Rewari, Haryana. Rewari, Haryana. Pan No. Amcpk4105C अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.1793/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1793/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Bhupender Kumar Assessing Officer R/o Village Palasoli, Vs. Ward-1, Bas Padamka, Distt-Gurugram, Rewari, Haryana. Rewari, Haryana. PAN No. AMCPK4105C अपीलाथ" Appellant ""यथ"/Respondent None िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 15.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assessee a…

Vs Rubber Pvt. Ltd., Meerut vs. ACIT Circle 1(2)1, Meerut

In the result, the appeal of the assessee is allowed

ITA 1781/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Apr 2022AY 2019-20

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1781/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Vs Rubber Pvt. Ltd. Acit 65, Shiv Puri, Meerut, Vs. Circle 1(2)1 Uttar Pradesh. Meerut Pan No. Aaaco1621J अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.1781/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1781/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 बनाम VS Rubber Pvt. Ltd. ACIT 65, Shiv Puri, Meerut, Vs. Circle 1(2)1 Uttar Pradesh. Meerut PAN No. AAACO1621J अपीलाथ" Appellant ""यथ"/Respondent None िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 15.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Commissioner of…

Eastman Cast and Forge Limited, New Delhi vs. CPC, Bangalore

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

ITA 1005/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Apr 2022AY 2019-20

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Eastman Cast & Forge Vs. Cpc, Limited Bangalore Flat No. 101 1St Floor 1, Community Centre, Narayana Industrial Area, Phase-1, New Delhi- 110028 Pan – Aaace0574E (Appellant) (Respondent)

Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)Section 36(1)(va)Section 40A(7)Section 43B

…d 31.01.2022 7.2 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…