CIT v. Gujarat State Road Transport Corpn

41 Taxmann.com 100High Court2014#118 most cited

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).

540

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Gujarat State Road Transport Corpn · Section 43B · Section 36(1)(va) · employees contribution to PF · welfare funds due date · allowable deduction · income tax return filing date · Section 2(24)(x) · provident fund payment · EssaeTeraoka distinguishing

Sections most often in play

Section 1961Section 43BSection 115BBESection 142(1)Section 143(3)Section 263Section 69ASection 69B

Issues it is cited on

section 158besection 43b(b)employees contribution to pfclarificatory amendmentsection 113section 92fsection 2(24)(x)retrospective amendmentsection 36(1)(va)section 43bsection 158bbsection 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

Metalman Auto Private Limited, New Delhi vs. ACIT, Circle -1, Ludhiana

ITA 32/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Sandeep Gupta, Chandigarh vs. DCIT, Circle 3(1), Chandigarh

ITA 31/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Vidyadhar Tiwari, Baddi vs. ITO, Baddi

ITA 16/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 15/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 14/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Parminder Singh, Ludhiana vs. ITO, Ludhiana

ITA 12/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

ITO, Ward 6(1), Ludhiana vs. Sh. Sita Ram Singla, Ludhiana

ITA 418/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Ride Link Auto, Ludhiana vs. ITO Ward 7 (1), Ludhiana

ITA 394/CHANDI/2021[2019-2020]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-2020

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Mayajaal Entertainment Limited, Chennai vs. DCIT CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 372/CHNY/2021[2019-20]Status: DisposedITAT Chennai20 Apr 2022AY 2019-20

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Shivam Davey, AdvocateFor Respondent: Shri Sajit Kumar,JCIT
Section 113Section 139(1)Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 372/CHNY/2021 िनधा"रण वष" /Assessment Year:2019-20 M/s. Mayajaal Entertainment The DCIT, Limited, v. Non-Corporate Circle 10(1), No.34/1, East Coast Road, Chennai. Reddykuppam, Near Toll Plaza, Kanathur – 603 112. PAN: AAACH 7469P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Shivam Davey, Advocate ""यथ" क" ओर…

Smt. Nanjamma, Bengaluru vs. The Income-Tax Officer, Ward-6(3)(2), Bangalore

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

ITA 160/BANG/2022[2019-20]Status: DisposedITAT Bangalore20 Apr 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Sunaina Bhatia
Section 139(1)Section 143Section 234BSection 250Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 159 & 160/Bang/2022 Assessment Years : 2018-19 & 2019-20 Smt. Nanjamma, No. 34, Bhairaweshwara Nilaya, The Income-tax 6th Cross, Maheshwari Officer, Temple Road, Ward – 6 [3][2], T Dasarahalli, Bangalore. Vs. Bangalore – 560 057. PAN: ADTPN3113B APPELLANT RESPONDENT : Ms. Sunaina Bhatia, Assessee by Advocate : Smt. Priyadarshini Revenue by Basaganni, Addl. CIT (DR) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BEENA PILLAI, JUDICIAL…

Smt. Nanjamma, Bengaluru vs. The Income-Tax Officer, Ward-6(3)(2), Bangalore

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

ITA 159/BANG/2022[2018-19]Status: DisposedITAT Bangalore20 Apr 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Sunaina Bhatia
Section 139(1)Section 143Section 234BSection 250Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 159 & 160/Bang/2022 Assessment Years : 2018-19 & 2019-20 Smt. Nanjamma, No. 34, Bhairaweshwara Nilaya, The Income-tax 6th Cross, Maheshwari Officer, Temple Road, Ward – 6 [3][2], T Dasarahalli, Bangalore. Vs. Bangalore – 560 057. PAN: ADTPN3113B APPELLANT RESPONDENT : Ms. Sunaina Bhatia, Assessee by Advocate : Smt. Priyadarshini Revenue by Basaganni, Addl. CIT (DR) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BEENA PILLAI, JUDICIAL…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar v. Dy. Commissioner of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (CPC), Pradesh, India Bengaluru [Jurisdictional Assessing PAN-AAFFM2003E Officer being Dy./Assistant Commissioner of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement:…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar v. Dy. Commissioner of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (CPC), Pradesh, India Bengaluru [Jurisdictional Assessing PAN-AAFFM2003E Officer being Dy./Assistant Commissioner of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement:…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

Late Kari Thimmegowda Rajashekhara, L/R by Ms. Megha B.R., Bengaluru vs. Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, appeal of the assessee is allowed

ITA 669/BANG/2021[2019-20]Status: DisposedITAT Bangalore19 Apr 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.669/ Bang/2021 Assessment Year : 2019-20 Late Kari Thimmegowda Rajashekhara, Vs. 1. DCIT, L/R by Ms. Megha B. R. Circle – 5[2][1], #321, TSP Road, Kalasipalya, Bengaluru. Bengaluru – 560 002. 2. CPC, Bengaluru. PAN : ACOPR 3818 F APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per N. V. Vasudevan, Vice Pres…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…