How many judgments cite CIT v. Bharat Hotels Ltd.?

486 judgments on BharatTax cite CIT v. Bharat Hotels Ltd. (410 ITR 417), spanning 2017 to 2025.

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

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

CIT v. Bharat Hotels Ltd.

410 ITR 417High Court2019#146 most cited

What is CIT v. Bharat Hotels Ltd. authority for?

Employee contributions to provident fund and ESI, if paid beyond the due date prescribed by the respective welfare fund statutes, are not allowed as a deduction under the Income Tax Act.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Bharat Hotels Ltd. · section 36(1)(va) · section 43B · employee contribution deduction · provident fund ESI late payment · due date of fund · disallowance of employee contributions · section 2(24)(x)

Also reported as

103 Taxmann.com 295

Sections most often in play

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

Read the full judgment

Issues it is cited on

section 43b(b)section 36(1)(va)section 2(24)(x)section 43b section 2(24)section 36(1)section 43 section 36 section 28 section 139(1)section 139 section 143(1)

Judgments citing CIT v. Bharat Hotels Ltd.

Mithila and Mithila Enterprise, Delhi vs. Ward 49(4) Delhi, Delhi

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

ITA 1904/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Mar 2022AY 2017-18

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Gaurav Pundir, Sr. D.RFor Respondent: 24/02/2022

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

…tion 5 to Section 43B and Explanation 2 to 2 I.T.A.Nos. 1904 TO 1906/Del/2021 Section 36(1)(viia) are retrospective in nature. The ld. CIT (Appeals) placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT Vs. Bharat Hotels Ltd. (2019) 410 ITR 417; Hon’ble Kerala High Court in the case of CIT Vs. Merchem Ltd. 378 ITR 443 (Ker.); Hon’ble Madras High Court in the case of Unifac Management Services India Pvt. Ltd. Vs. DCIT 409 ITR 225; Hon’ble Madras High Court in the case of B. S. Patel Vs. DCIT 326 ITR 457. 4. Before us the ld. Counsel for the assessee submits that while processing the retu…

Sansun Staffing Solutions Pvt Ltd, New Delhi vs. ITO Ward - 22(3), New Delhi

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

ITA 1806/DEL/2020[2017-18]Status: DisposedITAT Delhi31 Mar 2022AY 2017-18

Bench: Shri Challa Nagendra Prasad, S.M.C. (Through Video Conferencing) आ.अ.सं./ I.T.A No.1806/Del/2020 िनधा"रणवष"/Assessment Year: 2017-18 Sansun Staffing Solutions Income Tax Officer, Pvt. Ltd., बनाम B–102/2, East Of Kailash, Ward : 22 (3), Vs. South Delhi, New Delhi – 110 065. New Delhi. Pan No. Aaics2876B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Tiwari, Advocate; &

Section 139(1)Section 143(1)Section 154

…on of the Hon’ble Karnataka High Court in the case of M/s. Essae Teraoka Pvt. Ltd. Vs. DCIT (2014) [(3) TMI 386] (Kar). However, the ld. CIT (Appeals) placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT Vs. Bharat Hotels Ltd. (2019) 410 ITR 417 (Del.) sustained the disallowance made by the Centralized Processing Centre (CPC) in disallowing the employees’ contribution to ESI and EPF. 3. The ld. Counsel for the assessee before me submits that assessee has remitted the employees’ contribution to ESI and EPF before the due date for filing the return of income with few days of delay from du…

Rukmani Infra Projects Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 358/CTK/2017[2013-14]Status: DisposedITAT Cuttack30 Mar 2022AY 2013-14

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

For Appellant: None

Section 143(2)Section 68

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.358/CTK/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs ACIT, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 PAN No. : AAECR 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : None : Shri Manoj Kumar Goutam, CIT-DR राजस्व की ओर से /Revenue by सुनवाई की तारीख…

M/S. Vajdi Educational Society, Indore vs. The CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 250/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey,CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 12ASection 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the A.Y. 2018-19 Page 4 of 6 Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACI…

Sandhva Dihge, Dewas vs. DCIT CPC Bengaluru, Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 244/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, C.AFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 37(7)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

M/S Kohinoor Elastics P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…1 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision A.Y. 2017-18 Page 4 of 6 of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Dwark Prasad Pathk, Indore vs. The ITO 5 (2) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Komal Kumar Jain, Indore vs. DCIT, CPC Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. A.Y. 2018-19 Page 4 of 5 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACI…

M/S Bhaskar Prakashan Pvt. Ltd., Bhopal vs. The CIT, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Shiv Shakti Prakashan P Ltd, Bhopal vs. CPC Banglore, Banglore

In the result, appeal of the assessee is allowed

ITA 210/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

M/S Candor Textiles P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 189/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Supriya Sharma, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Shri Ghanshyamdas Pahuja, Indore vs. ACIT 4(1), Indore

In the result, appeal of the assessee is allowed

ITA 186/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. The Ld. A.R. relied upon the decision of the Indore Bench in the case of Nataraj Dal Mill, Indore vs. ACIT ITA No. 153/IND/2021 ord…

Shri Vijendra Kumar Tiwari, Indore vs. The CIT NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 175/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ram Maurya, D.R

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

…of the Income Tax Act, 1961 would not be eligible for deduction u/s. 43B of the Act even after deposited before the due date of filing of tax return. The Ld. DR also relied upon the decision of the Delhi High Court in the case of CIT vs. Bharat Hotels Limited 410 ITR 417 which held against the assessee. The Ld. DR also relied upon the recent decision of the Hon’ble Gujarat High Court in case of Pr. CIT vs. M/s Suzlon Energy Ltd. R/Tax Appeal No. 860 of 2019 order dated 11.02.2020. 7. We have heard Ld. DR and perused all the relevant materials available on record. The CIT(A) has confirmed the disallowance on the g…

Amba Tech Engineering, Jaipur vs. ITO, Bhiwadi

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

…igh Court in CIT vs Merchem Ltd. 378 ITR 443 (ker)held that in case of employee's contribution, an assessee is entitled to deduction u/s 36(1)(va) only if the amount so received per the relevant statute. (iii) Hon'ble Delhi Court in case of Bharat Hotels Ltd. 410 ITR 417 (Del.) (iv) Hon'ble Gujarat State Road Transport Corporation 366 ITR 170 (Gujarat)held thatwhere assessee did not deposit employees contribution in relevant fund before the due date prescribed in Explanation to Section 36(1)(va), no deduction would be admissible even though he deposits the same before due date of ITR u/s 43B. (v) Hon'ble MP High…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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

M/S Sushma Buildtech Limited, Chandigarh vs. DCIT, CPC/DCIT, Circle-2(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 323/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

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

…o. 1, the assessee company has not deposited the employees' contribution within the due date which is prescribed under the said statute i.e. Provident Fund and ESIC. This issue is dealt by the Hon'ble Delhi High Court in case of CIT vs. M/s Bharat Hotels Ltd. 410 ITR 417 wherein the issue is decided in favour of the revenue, without considering the decision of the Hon'ble Delhi High Court in case of CIT vs. AIMIL Ltd.(2010) 321 ITR 508 (Del.). But the Ld. AR relied upon the decision of the Hon'ble Delhi High Court In case of Pr, CU vs. Pro Interactive Service (India) Pvt. Ltd. ITA No. 983/2018 pronounced on 10.09…

M/Squixotic Healthcare, Chandigarh vs. DCIT, CPC/ACIT, Circle-1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 322/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

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