What is CIT v. Gujarat State Road Transport Corpn authority for?

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

Which sections of the Income Tax Act does CIT v. Gujarat State Road Transport Corpn come up under?

It is most often cited in judgments turning on Section 1961, Section 43B, Section 115BBE, Section 142(1), Section 143(3), Section 263.

CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100)

Q: How many judgments cite CIT v. Gujarat State Road Transport Corpn?

540 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100), spanning 2015 to 2025.

SOHAM PAPERS PRIVATE LIMITED,MORBI vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 371/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 324/Rjt/2024 2019- M/s. Deepmala Marine Exports The Pr. CIT-1, 20 New Fisheries Terminal Gate, Rajkot Bhidiya Plot, Veraval-362269 Aayakar Bhavan, PAN No.: AABFD4284G Race Course Ring Road, Rajkot-360001 2. 322/Rjt/2024 2019- M/s. Sun Exports The Pr. CIT-1, 20 Plot No.1313, GIDC Estate, Rajkot Somnath Road, Veraval – 362269 Aayakar Bhavan, PAN No.: ACAFS3664A Race Course Ring Road, Rajkot-360001 3. 323/Rjt/2024 20…

SHAMJI NATHU VAISHYA,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 327/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 324/Rjt/2024 2019- M/s. Deepmala Marine Exports The Pr. CIT-1, 20 New Fisheries Terminal Gate, Rajkot Bhidiya Plot, Veraval-362269 Aayakar Bhavan, PAN No.: AABFD4284G Race Course Ring Road, Rajkot-360001 2. 322/Rjt/2024 2019- M/s. Sun Exports The Pr. CIT-1, 20 Plot No.1313, GIDC Estate, Rajkot Somnath Road, Veraval – 362269 Aayakar Bhavan, PAN No.: ACAFS3664A Race Course Ring Road, Rajkot-360001 3. 323/Rjt/2024 20…

KISHOR VELJIBHAI FOFANDI,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 326/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 324/Rjt/2024 2019- M/s. Deepmala Marine Exports The Pr. CIT-1, 20 New Fisheries Terminal Gate, Rajkot Bhidiya Plot, Veraval-362269 Aayakar Bhavan, PAN No.: AABFD4284G Race Course Ring Road, Rajkot-360001 2. 322/Rjt/2024 2019- M/s. Sun Exports The Pr. CIT-1, 20 Plot No.1313, GIDC Estate, Rajkot Somnath Road, Veraval – 362269 Aayakar Bhavan, PAN No.: ACAFS3664A Race Course Ring Road, Rajkot-360001 3. 323/Rjt/2024 20…

DEEPMALA MARINE EXPORTS,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 324/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 324/Rjt/2024 2019- M/s. Deepmala Marine Exports The Pr. CIT-1, 20 New Fisheries Terminal Gate, Rajkot Bhidiya Plot, Veraval-362269 Aayakar Bhavan, PAN No.: AABFD4284G Race Course Ring Road, Rajkot-360001 2. 322/Rjt/2024 2019- M/s. Sun Exports The Pr. CIT-1, 20 Plot No.1313, GIDC Estate, Rajkot Somnath Road, Veraval – 362269 Aayakar Bhavan, PAN No.: ACAFS3664A Race Course Ring Road, Rajkot-360001 3. 323/Rjt/2024 20…

CHUNILAL GOVIND VANIK,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 323/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 324/Rjt/2024 2019- M/s. Deepmala Marine Exports The Pr. CIT-1, 20 New Fisheries Terminal Gate, Rajkot Bhidiya Plot, Veraval-362269 Aayakar Bhavan, PAN No.: AABFD4284G Race Course Ring Road, Rajkot-360001 2. 322/Rjt/2024 2019- M/s. Sun Exports The Pr. CIT-1, 20 Plot No.1313, GIDC Estate, Rajkot Somnath Road, Veraval – 362269 Aayakar Bhavan, PAN No.: ACAFS3664A Race Course Ring Road, Rajkot-360001 3. 323/Rjt/2024 20…

BHARATKUMAR KALYANJIBHAI BHINDI,JUNAGADH vs. PCIT, RAJKOT-1, RAJKOT , RAJKOT

ITA 312/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhasr. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 324/Rjt/2024 322/Rjt/2024 323/Rjt/2024 312/Rjt/2024 326/Rjt/2024 327/Rjt/2024 329/Rjt/2024 331/Rjt/2024 335/Rjt/2024 371/Rjt/2024

Section 115BSection 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Sr. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 324/Rjt/2024 322/Rjt/2024 323/Rjt/2024 312/Rjt/2024 326/Rjt/2024 327/Rjt/2024 329/Rjt/2024 331/Rjt/2024 335/Rjt/2024 371/Rjt/2024 ITA No. Asstt. Year 2019- 20 2019- 20 2019- 20 2019- 20 2019- 20 2018- 19 2018- 19 2019- 20 2019- 20 2019- 20 Appellant M/s. Deepmala Marine Exports New Fisheries Terminal Gate, Bhidiya Plot, Veraval-362269 PAN No.: AABFD4284G M/s. Sun Exports Plot No.1313, GIDC Estate, Somnath Road, Veraval – 362269…

SANJEEV KUMAR BAKSHI,HARYANA vs. ASSESSING OFFICER, WARD 3, HARYANA

In the result, appeal of the Assessee is dismissed

ITA 297/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh20 May 2025AY 2018-19

Bench: The Due Date Of Filing The Return Of Income Under Section 139(1) Of The Income-Tax Act, 1961. 2 5. The Facts In Brief Are That The Return Of Income Was Processed Under Section 143(1) Of The Act By The Cpc, Bangalore, Disallowing Employees’ Contribution To Pf/Esi To The Extent Of Rs. 29,87,930/-, Relying Upon The Dates Of Actual Payment Furnished In The Tax Audit Report, Which Indicated That The Payments Were Made Beyond The Statutory Due Dates.

For Appellant: Ms. Priyanka Jindal, AdvocateFor Respondent: Dr Ranjit Kaur, Addl. CIT, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 297 /Chd/2024 िनधा"रण वष" / Assessment Year : 2018-2019 Sanjeev Kumar Bakshi बनाम The ITO House No. 18, Sector-16 Ward-5 Panchkula, Haryana-134113 Panchkula "ायी लेखा सं./PAN NO: ACKPB6329H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Priyanka Jindal, Advocate राज" की ओर से/ Revenue by : Dr Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 08/05/2025 उदघोषणा की तारीख/Date of Pronouncement: 20/05/2025 आदेश/…

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. COMM. OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 957/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. DR

Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.957/Ahd/2023 (Assessment Year: 2012-13) M/s. Checkmate Facility & Vs. Deputy Commissioner of Electronic Solution Pvt. Ltd. Income Tax, Anil R. Shah (C.A.), Shreeji House, Circle-1(1)(1), 4th Floor, B/h. M. J. Library, Ellis Vadodara Bridge, Ahmedabad-380006 [PAN No.AACCC5367P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal Shah, C.A. Respondent by: Shri Veerbadram Vislavath, Sr. DR Date of Hearing 11.02.2025 Date of Pronouncement 27.02.2025 O R D E…

SHRIDEV PROCON LTD.,(EARLIER KNOWN AS DEV PROCON LTD),AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 300/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.300/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Shridev Procon Limited Deputy Commissioner Of बनाम/ (Earlier Known As Dev Procon Income Tax, V/S. Limited) Central Circle – 2 (1) Dev House Ahmedabad B/H. Rajpat Club, S.G.Highway Ahmedabad – 380 052 "थायी लेखा सं./Pan: Aaccd 1788 P (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Dhrunal Bhatt, Ar & Shri Gulab Thakor, Ar Revenue By : Ms. Ketaki Desai, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Dhrunal Bhatt, AR &For Respondent: Ms. Ketaki Desai, Sr.DR

Section 143(1)Section 143(3)Section 36(1)(iii)Section 36(1)(va)Section 37Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी िस"ाथ" नौिटयाल, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम$। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.300/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Shridev Procon Limited Deputy Commissioner of बनाम/ (earlier known as Dev Procon Income Tax, v/s. Limited) Central Circle – 2 (1) Dev House Ahmedabad B/h. Rajpat Club, S.G.Highway Ahmedabad – 380 052 "थायी लेखा सं./PAN: AACCD 1788 P (अपीलाथ%/ Appellant)…