CIT v. Ghatge Patil Transports Ltd.

368 ITR 749High Court2014#99 most cited

What is CIT v. Ghatge Patil Transports Ltd. authority for?

Deduction for employees' contributions to PF and ESIC is allowable under Section 43B if paid before the due date for filing the return under Section 139(1); similarly, delayed deposits of employers' contributions to ESIC and PF are also allowable.

609

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ghatge Patil Transports Ltd. · Section 36(1)(va) · Section 43B · Section 139(1) · employees contribution PF ESIC · employers contribution PF ESIC · delayed payment ESI PF · deduction of welfare contributions · due date for deposit · Bombay High Court

Also reported as

228 Taxmann 340

Sections most often in play

Section 36(1)(va)Section 43BSection 143(3)Section 139(1)Section 115JBSection 143(1)Section 148Section 147

Issues it is cited on

section 44ab(a)section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)employees contribution to pfsection 36(1)(va)section 10aasection 2(24)(x)section 43bsection 44asection 2(24)

Judgments citing CIT v. Ghatge Patil Transports Ltd.

Sixsigma Medicare and Research Ltd., Nashik vs. Assistant Director of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 322/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Rajdeep Industrial Products P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Sapre Auto Ancillaries, Kolhapur vs. Income-Tax Officer, Circle -1, Kolhapur

The appeal of the assessee is dismissed

ITA 281/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Rajdeep Info Techno P Ltd, Pune vs. Assistant Director of Income-Tax, CPC, Bangalore

The appeal of the assessee is dismissed

ITA 268/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Rajdeep Info Techno P Ltd, Pune vs. Assistant Director of Income-Tax, CPC, Bangalore

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Zaware Creative Enterprises P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 20/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Sr Fibreglass Auto Private Limited, Nashik vs. Asst. Director of Income Tax, CPC, Bangalore

The appeal of the assessee is dismissed

ITA 193/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

M/S. Thakker Developers Pvt.Ltd, Mumbai vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

The appeal of the assessee is dismissed

ITA 179/PUN/2022[2017-18]Status: DisposedITAT Pune08 Dec 2022AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Varad Crop Science Private Limited, Jalna vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 155/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Varad Crop Science Private Limited, Jalna vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 154/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

The Residency Club, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle - 2, Kolhapur

The appeal of the assessee is dismissed

ITA 137/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Seema Santosh Ghone, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 116/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Seema Santosh Ghone, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 115/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Satish Madhaorao Yeole, Pune vs. Income-Tax Officer, Ward 4(4), Pune

The appeal of the assessee is dismissed

ITA 107/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

V D M-Power P Ltd, Aurangabad vs. Deputy Commissioner of Income-Tax, Circle-1, Aurangabad

The appeal of the assessee is dismissed

ITA 105/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Yashwant Forgings P Ltd, Pune vs. Assistant Director of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 104/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

M/S. Suresh Electricals, Bellary vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 724/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Suresh Electricals, Vs. Dcit, Ward No.25, Cmc T. S. No.227, Tilak Cpc, Nagar, Khb Colony, Bengaluru. Bellary – 583 101. Pan : Abyfs 9751 M Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 12.07.2022, Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Cou…

Bhoruka Fabcons Private Limited, Mysuru vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 910/BANG/2022[2020-21]Status: DisposedITAT Bangalore24 Nov 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.427E, Hebbal Industrial Area, Cpc, Mysuru – 570 016. Bengaluru. Pan : Aaccb 9377 N Appellant Respondent Assessee By : Shri. Bhargava S. N, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 28.07.2022, Relating To Assessment Year 2020-21. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Calculated In The Prescribed Manner Under The Relevant Act. As Per Page 2 Of 13

For Appellant: Shri. Bhargava S. N, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…3] 217 Taxman 64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Cou…

Chase Security, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 796/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Chase Security, Vs. The Ito, No.16/A, 1St Floor, Millar Tank Bund Ward – 6(3)(1), Cpc, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. Pan : Aaefc 2412 L Appellant Respondent Assessee By : Smt. Sheethal Borkar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 21.11.2022 Date Of Pronouncement : 23.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Dated 29.04.2021 By The Nfac, Delhi Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Smt. Sheethal Borkar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Cou…

Datwyler Pharma Packaging I P Ltd, Satara vs. Deputy Commissioner of Income-Tax, Circle, Satara

In the result, appeal filed by the assessee stands dismissed

ITA 98/PUN/2022[2017-18]Status: DisposedITAT Pune21 Nov 2022AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

…s directed to delete additions made under section 36(1)(va) of the Act from the hands of the assessee. Pune Tribunal have passed orders in favour of the assessees relying on Hon'ble Jurisdictional High Court in the case of CIT Vs. Ghatge Patil Transports Ltd. 368 ITR 769 (Bom) which followed the decision of Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Polyfabrics Ltd. (2013) 350 ITR 327 (HP). In the legal jurisprudence interpreting the provisions of sec. 30(1)(va) and section 43B of the Act, there has been a division of opinion on the issue where the Hon'ble High Courts of Bombay, Himachal Pra…