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

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.

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 366,339 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 1961 Section 43B Section 115BBE Section 142(1)Section 143(3)Section 263 Section 69A Section 69B

Issues it is cited on

section 158be section 43b(b)employees contribution to pf clarificatory amendment section 113 section 92f section 2(24)(x)retrospective amendment section 36(1)(va)section 43b section 158bb section 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

Kuduma Labour Contract, Bengaluru vs. The Income Tax Officer Ward 4(3)(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 643/BANG/2021[2019-20]Status: HeardITAT Bangalore23 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Kuduma Labour Contract, Vs. Ito, No.69/1, 35Th Main, 7Th Cross, Ward – 4(3)(2), Btm Layout 2Nd Stage, Bengaluru. Bengaluru – 560 068. Pan : Aajfk 5289 Q Appellant Respondent Assessee By : Shri. Rajashekar, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 23.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 23.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.3,71,810/-. In An Intimation Dated 22.02.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs.14,77,428/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Rajashekar, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Kuduma Labour Contract, Vs. ITO, No.69/1, 35th Main, 7th Cross, Ward – 4(3)(2), BTM Layout 2nd Stage, Bengaluru. Bengaluru – 560 068. PAN : AAJFK 5289 Q APPELLANT RESPONDENT Assessee by : Shri. Rajashekar, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 23.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 23.09.2021 of CIT(A) National Fac…

M/S. Anubis Detective & Guarding Services Private Limited, Bangalore vs. The Income Tax Officer, Ward-1(1)(2) Through the Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 632/BANG/2021[2018-19]Status: HeardITAT Bangalore23 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. Anubis Detective & Guarding Vs. Ito, Services Private Limited, Ward – 1(1)(2) Through No.37, 1St Floor, 9Th B Cross, Dcit, Wilson Garden, Central Processing Centre, Bengaluru – 560 027. Bengaluru. Pan : Aafca 4501 N Appellant Respondent Assessee By : Shri. S. V. Ravishankar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 23.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 24.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.7,53,696/-. In An Intimation Dated 16.10.2019 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 12,50,435/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Anubis Detective and Guarding Vs. ITO, Services Private Limited, Ward – 1(1)(2) through No.37, 1st Floor, 9th B Cross, DCIT, Wilson Garden, Central Processing Centre, Bengaluru – 560 027. Bengaluru. PAN : AAFCA 4501 N APPELLANT RESPONDENT Assessee by : Shri. S. V. Ravishankar, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 23.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an app…

M/S. Methods (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 626/BANG/2021[2019-20]Status: HeardITAT Bangalore23 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Methods (India) Private Limited, Vs. 1. Dcit, #4A, Kiadb Industrial Area, Circle – 4(1)(2), Hosakote Bengaluru. Bengaluru – 562 114. Pan : Aabcm 8680 N 2. Cpc, Bengaluru. Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 22.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 12.11.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.Nil. In An Intimation Dated 29.06.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 46,87,690/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Methods (India) Private Limited, Vs. 1. DCIT, #4A, KIADB Industrial Area, Circle – 4(1)(2), Hosakote Bengaluru. Bengaluru – 562 114. PAN : AABCM 8680 N 2. CPC, Bengaluru. APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 22.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 12.11.2021…

B R S Precision Manufacturing Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 620/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. B. R. S. Precision Manufacturing Vs. Dcit, Private Limited, Central Processing Centre, No.19, 5Th Floor, Shivashankar Plaza, Bengaluru. Richmond Circle, Lalbagh Road, Bengaluru – 560 027. Pan : Aaecb 5550 H Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 22.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 23.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.Nil. In An Intimation Dated 16.10.2019 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 11,81,345/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: NoneFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. B. R. S. Precision Manufacturing Vs. DCIT, Private Limited, Central Processing Centre, No.19, 5th Floor, Shivashankar Plaza, Bengaluru. Richmond Circle, Lalbagh Road, Bengaluru – 560 027. PAN : AAECB 5550 H APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 22.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order…

Volantis Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 617/BANG/2021[2019-20]Status: DisposedITAT Bangalore21 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Volantis Technologies Private Limited, Vs. Dcit, 940, 2Nd Floor, 16Th Main, Btm 2Nd Stage, Central Processing Centre, Bengaluru – 560 076. Bengaluru. Pan : Aaccv 1855 F Assessee By : None Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 21.12.2021 Date Of Pronouncement : 21.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 02.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.36,25,384/-. In An Intimation Dated 16.06.2021 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs.9,11,370/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Decision Of Supreme Court In Cit Vs. Alom Extrusions Ltd (2009) 319 Itr Page 2 Of 6

For Appellant: NoneFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Volantis Technologies Private Limited, Vs. DCIT, 940, 2nd Floor, 16th Main, BTM 2nd Stage, Central Processing Centre, Bengaluru – 560 076. Bengaluru. PAN : AACCV 1855 F Assessee by : None Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 02.08.2021 of CIT(A) National Faceless Appeal Centre (…

Megneil Tech Private Limited, Bangalore vs. Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is allowed

ITA 616/BANG/2021[2019-20]Status: HeardITAT Bangalore21 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevan

For Appellant: Ms. Sanjana Dave, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.615 and 616/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. Megneil Tech Private Limited, Vs. The Commissioner of Income Tax, No.25/7, Sri Kote Ashirwad Towers, Outer Bengaluru. Ring Road, Marathalli, Doddanakkundi, Bengaluru – 560 037. PAN : AAHCM 2774 P Assessee by : Ms. Sanjana Dave, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R President These are appeals filed by the assessee against two o…

Megneil Tech Private Limited, Bangalore vs. Commissioner of Income Tax, Bengaluru

In the result, appeal of the assessee is allowed

ITA 615/BANG/2021[2018-19]Status: HeardITAT Bangalore21 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevan

For Appellant: Ms. Sanjana Dave, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

M/S. Krishna Enterprises, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 612/BANG/2021[2019-20]Status: HeardITAT Bangalore20 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Krishna Enterprises, Vs. The Assistant Director Of Income Tax, No.2 & 23, Next To Lido Mall, Central Processing Centre, Swamy Vivekananda Road, Bengaluru. Milkman Street Junction, Halasuru, Bengaluru – 560 008. Pan : Aabfk 6998 C Assessee By : Shri. Ashok Kumar, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 20.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 20.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Partnership Firm. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.43,09,380/-. In An Intimation Dated 29.02.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 1,93,643/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Ashok Kumar, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Krishna Enterprises, Vs. The Assistant Director of Income Tax, No.2 and 23, Next to Lido Mall, Central Processing Centre, Swamy Vivekananda Road, Bengaluru. Milkman Street Junction, Halasuru, Bengaluru – 560 008. PAN : AABFK 6998 C Assessee by : Shri. Ashok Kumar, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 20.12.2021 Date of Pronouncement : 20.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the ass…

M/S. Fashion Matrix Clothing, Bengaluru vs. Income Tax Officer, Ward- 6(2)(1), Bangalore

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

ITA 550/BANG/2021[2018-19]Status: DisposedITAT Bangalore14 Dec 2021AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Respondent: Shri Mahesh Kumar L

Section 143Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Fashion Matrix Clothing, No. 284, 2nd Floor, The Income tax Officer, 2nd Cross, 4th Main, Ward – 6 (2)(1), 4th Phase, Peenya Indl. Area, Bangalore. Bangalore – 560 058. Vs. PAN: AABFF6092J APPELLANT RESPONDENT : Shri Mahesh Kumar L, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT (DR) Date of Hearing : 09-12-2021 Date of Pronouncement : 14-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has bee…

Vidhi Clothing Company, Bengaluru vs. The Deputy Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assesseeis allowed

ITA 369/BANG/2021[2018-19]Status: DisposedITAT Bangalore14 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chanda Poojariassessment Year :2018-19 M/S. Vidhi Clothing Company, Vs. Dcit, No.4, 2Nd Cross, Mysore Road, Central Processing Centre, Opp. Toll Gate, Vinayakanagar, Bengaluru. Bangalore – 560 026. Pan : Aahfv 9512 F Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 14.12.2021 O R D E R Per N. V. Vasudevan

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDA POOJARI, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Vidhi Clothing Company, Vs. DCIT, No.4, 2nd Cross, Mysore Road, Central Processing Centre, Opp. Toll Gate, Vinayakanagar, Bengaluru. Bangalore – 560 026. PAN : AAHFV 9512 F Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru Date of hearing : 14.12.2021 Date of Pronouncement : 14.12.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 19.0…

Mavinahalli Shivananjappa Vijay Kumar, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals of the assessee are allowed

ITA 597/BANG/2021[2019-20]Status: HeardITAT Bangalore13 Dec 2021AY 2019-20

Bench: Shri B.R Baskaran & Shri Beena Pillai

For Appellant: Shri Prakash Hegde, C.AFor Respondent: Shri Srinath Sadanala, Addl.CIT (DR)

Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER ITA Nos.596 & 597/Bang/2021 Assessment year : 2017-18 & 2019-20 Mavinahalli Shivananjappa Vijay Kumar, Vs. The Dy. Commissioner of Income-tax, No.5771, Ist Floor, Shrinidhi Nilaya, CPC, Govindappa Layout, Subhash Nagar, Bengaluru. Nelamangala, Bengaluru. PAN: CBKPS 5775 B APPELLANT RESPONDENT Assessee by : Shri Prakash Hegde, C.A Revenue by : Shri Srinath Sadanala, Addl.CIT (DR) Date of hearing : 13.12.2021 Date of Pronouncement : 13.12.2021 O R D E R PER BENCH:-…

The Millennium Enterprises, Bengaluru vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 592/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. The Millennium Enterprises, Vs. The Assistant Director Of Income Tax, No.27, Mathru Shree Nilaya, Central Processing Centre, 1St Floor, 6Th Cross, Bengaluru. Balaji Layout, Vajarahalli, Thalagattapur, Bengaluru – 560 062. Pan : Aalft 2849 P Assessee By : Shri. Pranav Krishna, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 09.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 29.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.19,05,500/-. In An Intimation Dated 06.03.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 6,18,512/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. The Millennium Enterprises, Vs. The Assistant Director of Income Tax, No.27, Mathru Shree Nilaya, Central Processing Centre, 1st Floor, 6th Cross, Bengaluru. Balaji Layout, Vajarahalli, Thalagattapur, Bengaluru – 560 062. PAN : AALFT 2849 P Assessee by : Shri. Pranav Krishna, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 09.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appea…

Kunamneni Technologies Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 549/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. Kunamneni Technologies Pvt. Ltd., Vs. Acit, Sy. No.72/B, Jaraganahalli Mastrusi Central Processing Centre, Arcade, 2Nd Floor, J. P. Nagar, Bengaluru. 6Th Phase, Kanakapura Road, Bengaluru – 560 078. Pan : Aaeck 4698 R Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 09.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 25.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.40,00,810/-. In An Intimation Dated 16.10.2019 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs.9,38,950/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Kunamneni Technologies Pvt. Ltd., Vs. ACIT, Sy. No.72/B, Jaraganahalli Mastrusi Central Processing Centre, Arcade, 2nd Floor, J. P. Nagar, Bengaluru. 6th Phase, Kanakapura Road, Bengaluru – 560 078. PAN : AAECK 4698 R Assessee by : Shri. H. V. Gowthama, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 09.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee again…

Aankit Granites Limited, Bangalore vs. Income Tax Officer, Ward-1(1)(3), Bangalore

In the result, appeal of the assessee is allowed

ITA 480/BANG/2021[2014-15]Status: DisposedITAT Bangalore09 Dec 2021AY 2014-15

Bench: Shri N.V. Vasudevanassessment Year : 2014-15 M/S. Aankit Granties Limited, Vs. Ito, No.886, 19Th Main, Iv Cross, Ward – 1(1)(3), Btm Layout Ii Stage, Bengaluru. Bengaluru – 560 076. Pan : Aabca 5821 D Assessee By : Shri. Cuddapah Ramesh, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 30.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2014-15. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2014-15 Declaring Total Income Of Rs.4,99,306/-. In Assessment Order Dated 26.12.2016 Issued U/S.143(3) Of The Act, The Ao Added A Sum Of Rs. 5,99,686/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Cuddapah Ramesh, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(3)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2014-15 M/s. Aankit Granties Limited, Vs. ITO, No.886, 19th Main, IV Cross, Ward – 1(1)(3), BTM Layout II Stage, Bengaluru. Bengaluru – 560 076. PAN : AABCA 5821 D Assessee by : Shri. Cuddapah Ramesh, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 30.07.2021 of CIT(A) National Faceless Appeal Centr…

Prakashpai Kochikar, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 479/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 Shri. Prakash Pai Kochikar, Vs. The Assistant Director Of Income Tax, No.680, I Floor, 46Th Cross, 100 Feet Ring Central Processing Centre, Road, 5Th Block, Jayanagar, Bengaluru. Bengaluru – 560 041. Pan : Adwpp 7348 F Assessee By : Shri. Prakash Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 25.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is An Individual. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.17,18,440/-. In An Intimation Dated 12.04.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 15,31,406/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Prakash Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 Shri. Prakash Pai Kochikar, Vs. The Assistant Director of Income Tax, No.680, I Floor, 46th Cross, 100 Feet Ring Central Processing Centre, Road, 5th Block, Jayanagar, Bengaluru. Bengaluru – 560 041. PAN : ADWPP 7348 F Assessee by : Shri. Prakash Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against or…

Vastra Overseas Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 478/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. Vastra Overseas Limited, Vs. The Assistant Director Of Income Tax, No.17/18, Bangalore International Pubic Central Processing Centre, Schoo Road, Chikkalasandra, Uttarahalli, Bengaluru. Bengaluru – 560 061. Pan : Aaccv 4829 R Assessee By : Shri. Puneet Oberoi, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 31.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.12,56,350/-. In An Order Dated 06.01.2020 Issued U/S.154 Of The Act, On An Intimation U/S. 143(1) Dated 28.02.2019, The Centralized Processing Centre (Cpc) Confirmed The Addition Of A Sum Of Rs.84,179/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Puneet Oberoi, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Vastra Overseas Limited, Vs. The Assistant Director of Income Tax, No.17/18, Bangalore International Pubic Central Processing Centre, Schoo Road, Chikkalasandra, Uttarahalli, Bengaluru. Bengaluru – 560 061. PAN : AACCV 4829 R Assessee by : Shri. Puneet Oberoi, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assesse…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 403/CHNY/2021[2019-20]Status: DisposedITAT Chennai08 Dec 2021AY 2019-20

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT

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

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT

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

M/S. Empower Guarding Services Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax (CPC), Bengaluru

In the result, appeal of the assesseeis allowed

ITA 559/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year :2018-19 M/S. Empower Guarding Services Private Limited, Vs. Acit, No.69, 2Nd Floor, Lic Colony, Woc Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aacce1898 H Assessee By : Smt. Kusuma Yathish Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.5,82,050/-. In An Intimation Dated 04.03.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 4,23,182/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Page 2 Of 6

For Appellant: Smt. Kusuma YathishFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year :2018-19 M/s. Empower Guarding Services Private Limited, Vs. ACIT, No.69, 2nd Floor, LIC Colony, WOC Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. PAN : AACCE1898 H Assessee by : Smt. Kusuma Yathish Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated…

Sri Rama Rao Road, Bengaluru vs. The Income Tax Officer, Ward-1(1), Bangalore

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

ITA 391/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Dec 2021AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Smt. Sunaiana Bhatia, CA

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 Sri Rama Rao Road, 301, K G Tower Apartments, Ideal The Income tax Officer, Homes Project Ward – 1[1], Township, Bangalore. Rajarajeshwari Nagar, Vs. Bangalore – 560098. PAN: ACWPR3625A APPELLANT RESPONDENT Assessee by : Smt. Sunaiana Bhatia, CA : Smt. Priyadarshini Revenue by Besaganni, JCIT (DR) Date of Hearing : 06-12-2021 Date of Pronouncement : 07-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been f…