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 366,470 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 43bsection 2(24)section 36(1)section 43section 36section 28section 139(1)section 139section 143(1)

Judgments citing CIT v. Bharat Hotels Ltd.

Rahul Sharma, Indore vs. DCIT /CPC, Bengaluru

In the result, the appeal of assessee is allowed

ITA 77/IND/2022[2018-19]Status: DisposedITAT Indore19 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Mogra, A.RFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 139(1)Section 2Section 36(1)(va)Section 43B

…eturn. 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 ESI. 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 decision of the Hon'ble Delhi High Court in case of Pr. CIT vs. Pro Interactive Service (India) Pvt. Ltd. ITA No. 983/2018 pronounced on 10.09.2018, the Hon'ble Hi…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Hero Ecotech Ltd, Vs. DCIT, Ludhiana (Punjab), CPC, Bengaluru, Phase-VIII, Chandigarh Kannataka, Bengluru Road Focal Point, Mangli, Ludhiana (Appellant) (Respondent) PAN: AACCH1308R Assessee by : Shri Sumit Bangal, CA Revenue by: Shri Anuj Garg, Sr. DR Date of Hearing 15/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 18.08.2021 of CIT(A), National Faceless Appeal Centre…

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

…d income of the employer u/s 2(24)(x) of the Act.” 6. On the other hand the ld DR has submitted that there is no error in the findings of the Tax Authorities below. The reliance was placed by Ld. DR on judgment date 6/9/18 in CIT Vs. Bharat Hotels Ltd ( 2019) 410 ITR 417 ( Delhi) (HC). 7. In regard to this issues of PF/ESI giving thoughtful consideration to the matter on record and the contentions as raised it can be observed that, admittedly the assessee has deposited the impugned contributions to the PF/ ESI though after due date as prescribed under the relevant provisions of PF / ESI Act but within the time al…

Apex Insurance Consultant Ltd, New Delhi vs. ITO Ward -3(1), New Delhi

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 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 COU…

ADIT, CPC, Bengaluru, Bengaluru (Karnataka) vs. Shikhar Sadh, Daryaganj Delhi

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2021[2019-2020]Status: DisposedITAT Delhi08 Sept 2022AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1460/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20

For Respondent: Shri M. Baranwal
Section 143(1)Section 36Section 36(1)(va)Section 43B

…I.T.A. No. 1460/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1460/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20 Shri Shikhar Sadh, ADIT, बनाम C/o. Pranshu Goel, C. A.; CPC, Vs. 5A/3A, Ansari Road, Bengaluru. Darya Ganj, Karnataka. New Delhi – 110 002. PAN No. BDTPS1732C अपीलाथ"/ Appellant ""यथ"/ Respondent N o n e; िनधा"रतीक"ओरसे / Assessee by : राज"वक"ओरसे / Department by : Shri M. Baranwal, [CIT]-DR; सुनवाईक"तारीख/ Date of hearing : 08.09.2022 उ"ोषणाक"तारीख/Pronouncement…

Oynx Management Services Private Limited, Noida vs. ITO, Circle--19(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 864/DEL/2021[2018-19]Status: HeardITAT Delhi07 Sept 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: NoneFor Respondent: Shri Jeetender Chand, Sr.DR
Section 250Section 36(1)(va)

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 7. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 8. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Wazir Chand Handicraft, Moradabad(U.P) vs. ACIT, Circle-1, Moradabad, Uttarpradesh

In the result, the appeal of the assessee is allowed

ITA 1468/DEL/2021[2018-2019]Status: DisposedITAT Delhi07 Sept 2022AY 2018-2019

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1468/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 Wazir Chand Handicrafts, Acit बनाम C/O. Kansal Kapoor & Co., Circle : 1, Vs. 1St Floor, 26-Civil Lines, Moradabad. Near Dayanand Degree College Moradabad [U.P.] – 244 001. Pan No. Aaafw2553L अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: N o n eFor Respondent: Shri M. Baranwal
Section 143(1)Section 36Section 36(1)(va)Section 43B

…I.T.A. No. 1468/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1468/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 Wazir Chand Handicrafts, ACIT बनाम C/o. Kansal Kapoor & Co., Circle : 1, Vs. 1st Floor, 26-Civil Lines, Moradabad. Near Dayanand Degree College Moradabad [U.P.] – 244 001. PAN No. AAAFW2553L अपीलाथ"/ Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे / Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri M. Baranwal [CIT] – D. R.; सुनवाईक"तारीख/ Date of hearing : 08.0…

Addl. CIT, New Delhi vs. M/S. Metro Institute of Medical Science Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3573/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Sept 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Nirbhay Mehta, AdvFor Respondent: Shri Jeetender Chand, Sr. DR
Section 14ASection 2(24)(x)Section 36Section 43

…ofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 18. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 19. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Decimal Technologies Private Limited, Fatehabad vs. Income Tax Officer, Ward-1, Fatehabad

In the result, both appeals of the assessee are allowed

ITA 460/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh30 Aug 2022AY 2018-19

Bench: Addressing The Grievance Of The Assessee, It Is Relevant To Address Delay Of 2 Days Pointed Out By The Registry

For Appellant: Shri Sankalp Malik, AdvocateFor Respondent: Shri Arvind Sudershan, Sr.DR

…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 ITA 460&461 /CHD/2022 A.Y. 2018-19 & 2019-20 Page 6 of 9 High Court In case of Pr, CU vs. Pro Interactive Ser…

Sona Fashions Inc, Delhi vs. ITO, Ward-29(5), New Delhi

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

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

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…

Trim India Private Limited, Gurgaon vs. Assistant Director of Income Tax, Bangalore

In the result, the appeal of the assessee in ITA No

ITA 1300/DEL/2021[2019-2020]Status: DisposedITAT Delhi29 Aug 2022AY 2019-2020

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri M. Baranwal, CIT-DR
Section 2Section 250Section 36Section 43B

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Rachna Sagar Pvt. Ltd..., Daryaganj vs. Asstt. Director, Income Tax Department

In the result, both the appeals of the assessee in ITA Nos

ITA 1269/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Aug 2022AY 2019-20

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri V.D. Aggarwal, AdvFor Respondent: Shri M. Baranwal, CIT-DR
Section 250Section 36(1)Section 43B

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Rachna Sagar Pvt Ltd, Daryaganj Delhi vs. Asstt. Director, Income Tax

In the result, both the appeals of the assessee in ITA Nos

ITA 1268/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Aug 2022AY 2018-19

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri V.D. Aggarwal, AdvFor Respondent: Shri M. Baranwal, CIT-DR
Section 250Section 36(1)Section 43B

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

D.D.Builders Limited, Bhubaneswar vs. ACIT, Central Circle-2, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 13/CTK/2021[2018-19]Status: HeardITAT Cuttack25 Aug 2022AY 2018-19

Bench: Shri George Mathan & Shri Arun Khodpiad.D.Builders Ltd., Plot No.36-F, Bjb Nagar, Bhubaneswar Pan No.Aabcd 1433 E ………………Assessee Versus Acit, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, Ca For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 25/08/2022 Date Of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Passed In I.T.Appeal No.0465/19-20, Dated 18.01.2021 For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar Of The Assessee That The Only Issue In This Appeal Was Against The Action Of The Ld. Cit(A) In Confirming The Disallowance Of Pf & Esi Paid By The Assessee Beyond The Due Date As Prescribed Under The Respective Acts But Before The Due Date Of Filing Of The Return. Ld. Ar Placed Before Us A Decision Of The Coordinate Bench Of The Tribunal In The Case Of Odyssey Motors Pvt. Ltd., In Ita

Section 36(1)(va)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER D.D.Builders Ltd., Plot No.36-F, BJB Nagar, Bhubaneswar PAN No.AABCD 1433 E ………………Assessee Versus ACIT, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, CA for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 25/08/2022 Date of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the ass…

Suraj Bhan Sunil Kumar and Co, Nai Sarak Delhi vs. Asstt. Director, Income Tax

In the result, the appeal of the assessee in ITA No

ITA 1271/DEL/2021[2019-20]Status: DisposedITAT Delhi24 Aug 2022AY 2019-20

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri V.D. Aggarwal, CAFor Respondent: Shri M. Baranwal, CIT-DR
Section 2Section 250Section 36(1)Section 43

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Chitra Exports, Meerut vs. DCIT, CPC, Bengaluru

In the result, both the appeals of the assessee in ITA Nos

ITA 1256/DEL/2021[2019-20]Status: DisposedITAT Delhi24 Aug 2022AY 2019-20

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Rohit Aggarwal, CAFor Respondent: Shri M. Baranwal, CIT-DR
Section 143Section 143(1)(a)Section 250Section 36Section 43B

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Chitra Exports, Meerut vs. DCIT, CPC, Bengaluru

In the result, both the appeals of the assessee in ITA Nos

ITA 1255/DEL/2021[2018-19]Status: DisposedITAT Delhi24 Aug 2022AY 2018-19

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Rohit Aggarwal, CAFor Respondent: Shri M. Baranwal, CIT-DR
Section 143Section 143(1)(a)Section 250Section 36Section 43B

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Sledgehammer Oil Tools Private Limtied, New Delhi vs. DCIT, CPC, Delhi

In the result, the appeal of the assessee in ITA No

ITA 1207/DEL/2021[2018-19]Status: DisposedITAT Delhi24 Aug 2022AY 2018-19

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Geetua, CAFor Respondent: Shri M. Baranwal, CIT-DR
Section 143(1)Section 2Section 250Section 36Section 43B

…ofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…

Hebe Infrastructure Pvt. Ltd., Delhi vs. Central Circle-13, Delhi

In the result, the appeal of the assessee is allowed

ITA 257/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Aug 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: AdvocateFor Respondent: Sr. D. R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 37Section 37(1)Section 43B

…I.T.A. No. 257/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 257/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 M/s. Hebe Infrastructure Assessing Officer, बनाम Pvt. Ltd., Central Circle : 13, Vs. Prakash K Prakash, New Delhi. B–1, Sagar Apartments, 6 – Tilak Marg, New Delhi – 110 001. PAN No. AACCH6568B अपीलाथ" / Appellant ""यथ" / Respondent Shri Ruchesh Sinha, िनधा"रतीक"ओरसे /Assessee by : Advocate; Shri Abheshek Kumar, राज"वक"ओरसे / Department by : Sr. D. R.;…

Elegant Dyeing and Processing Private Limited, New Delhi vs. DCIT CPC, Bengaluru

In the result, the appeals of the assessee in ITA No

ITA 776/DEL/2021[2019-20]Status: DisposedITAT Delhi23 Aug 2022AY 2019-20

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri M. Baranwal, CIT-DR
Section 250

…sofar as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed.” 5. The ld. DR placed heavy reliance on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Bharat Hotels 410 ITR 417 followed by this Tribunal in the case of Vedvan Consultants Pvt Ltd. 6. We find that this Tribunal in ITA No. 1392/DEL/2021 & Others has duly considered the decision of the Hon'ble Delhi High Court in the case of Bharat Hotels [supra] and has further relied upon the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Pro…