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 366,005 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

The DCIT(OSD)Range-1, Ahmedabad vs. Corrtech International Pvt.Ltd., Ahmedabad

ITA 1871/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.1785/Ahd/2012 (Assessment Year: 2009-10) Corrtech International Pvt. Ltd. Vs. The Assistant Commissioner 22, Dhara Centre, Vijay Char of Income Tax (OSD) Rasta, Navrangpura, Ahmedabad- Range-1, 380009 Ahmedabad [PAN No.AAACC0134G] (Appellant) .. (Respondent) I.T.A. No. 1871/Ahd/2012 (Assessment Year: 2009-10) DCIT(OSD), Vs. Corrtech International Pvt. Range-1, Ltd. Ahmedabad 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380009 [PAN No.AAACC0134G] (App…

Corrtech International Pvt.Ltd., Ahmedabad vs. The ACIT., (OSD)Range-1, Ahmedabad

ITA 1785/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.1785/Ahd/2012 (Assessment Year: 2009-10) Corrtech International Pvt. Ltd. Vs. The Assistant Commissioner 22, Dhara Centre, Vijay Char of Income Tax (OSD) Rasta, Navrangpura, Ahmedabad- Range-1, 380009 Ahmedabad [PAN No.AAACC0134G] (Appellant) .. (Respondent) I.T.A. No. 1871/Ahd/2012 (Assessment Year: 2009-10) DCIT(OSD), Vs. Corrtech International Pvt. Range-1, Ltd. Ahmedabad 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380009 [PAN No.AAACC0134G] (App…

Indore Biotech Inputs & Research P Ltd, Indore vs. DCIT-CPC Banglore, Banglore

In the result, these appeals are allowed

ITA 115/IND/2022[2018-19]Status: HeardITAT Indore12 Oct 2022AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Indore Biotech Input & CPC, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AABCP 0235 A Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR Shyam Sunder Trivedi CPC, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: ACTPT 3280 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Shri Prad…

Shri Pradeep Kumar Pariyani, Indore vs. CIT(A) NFAC, Delhi

In the result, these appeals are allowed

ITA 165/IND/2021[2019-20]Status: DisposedITAT Indore12 Oct 2022AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Indore Biotech Input & CPC, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AABCP 0235 A Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR Shyam Sunder Trivedi CPC, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: ACTPT 3280 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Shri Prad…

Muthyala Suryababu, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 771/BANG/2022[2019-20]Status: DisposedITAT Bangalore06 Oct 2022AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Guruswamy H, ITP
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 770 & 771/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Muthyala Suryababu, The Income Tax No. 2, 2nd Cross, Officer, Cambridge Road, Ward – 1(2)(1), Halasuru, Bangalore. Bangalore – 560 008. Vs. PAN: AGAPS5455P APPELLANT RESPONDENT Assessee by : Shri Guruswamy H, ITP : Shri Subash K.R. Addl. Revenue by CIT (DR) Date of Hearing : 06-10-2022 Date of Pronouncement : 06-10-2022 ORDER PER BENCH Present appeals by the assessee has been filed by assessee again…

Muthyala Suryababu, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 770/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Oct 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Guruswamy H, ITP
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 770 & 771/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Muthyala Suryababu, The Income Tax No. 2, 2nd Cross, Officer, Cambridge Road, Ward – 1(2)(1), Halasuru, Bangalore. Bangalore – 560 008. Vs. PAN: AGAPS5455P APPELLANT RESPONDENT Assessee by : Shri Guruswamy H, ITP : Shri Subash K.R. Addl. Revenue by CIT (DR) Date of Hearing : 06-10-2022 Date of Pronouncement : 06-10-2022 ORDER PER BENCH Present appeals by the assessee has been filed by assessee again…

M/S. Optimal Strategix Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

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

ITA 842/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Oct 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: N O N EFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…ITA No.842/Bang/2022 M/s. Optimal Strategix Consulting Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Optimal Strategix Consulting Private Limited Plot No.118, Neil Rao Towers Deputy Commissioner of Road No.03, EPIP Phase-01 Income-tax Vs. Whitefield Circle-3(1)(1) Bangalore 560 066 Bangalore PAN NO : AABCO5271F APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department Date of Hearing : 03.10.2022 Date of Pronouncement : 03.10.202…

The ITO, Ward-1(2)(1), Vadodara vs. Samsherbhai Dadubhai Chauhan, Vadodara

In the result, appeal of the Revenue is allowed

ITA 214/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2018-19

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2018-19 Income Tax Officer, Samsherbhai Dadubhai Ward-1(2)(1), Vs Chauhan, Vadodara Flat No.1, Chauhan Compound, Dadunagar, Tarsali, Vadodara, Gujarat-390009 Pan : Aerpc 8318 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Parin Shah, Ar Revenue By : Shri Dileep Kumar, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 28/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 28/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Is Preferred By The Revenue Against The Order Of Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [“Cit(A)”In Short] Dated 06.07.2021 & The Grounds Raised By The Revenue Therein Read As Under:-

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Dileep Kumar, Sr. DR
Section 2Section 2(24)(x)Section 28Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2018-19 Income Tax Officer, Samsherbhai Dadubhai Ward-1(2)(1), Vs Chauhan, Vadodara Flat No.1, Chauhan Compound, Dadunagar, Tarsali, Vadodara, Gujarat-390009 PAN : AERPC 8318 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Parin Shah, AR Revenue by : Sh…

Bharat Silks, Bangalore vs. National E-Assessment Centre, Delhi

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

ITA 683/BANG/2022[2018-19]Status: DisposedITAT Bangalore28 Sept 2022AY 2018-19
For Respondent: Shri Joseph Varghese
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Bharat Silks, 154, Bommasandra The National e- Industrial Area, Assessment Bommasandra, Centre, Bangalore – 560 099. Delhi. Vs. PAN: AADFB0871B APPELLANT RESPONDENT : Shri Joseph Varghese, Assessee by Advocate : Shri K.R. Narayana, Addl. Revenue by CIT (DR) Date of Hearing : 22-09-2022 Date of Pronouncement : 22-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against the order date…

Enmas India Private Limited, Tiruvallur vs. DCIT, CPC, Bangalore

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

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/s. Enmas India Private Limited, The Deputy Commissioner of SP 107, EOM Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, CPC, Bengaluru 560 500. Tamil Nadu 600 058. [PAN:AABCE4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Zakir Hussain, C.A. &…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 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 Bab Leather Products International, Thirumudivakkam vs. DCIT, Chenai

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

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/s. BAB Leather Products The Deputy Commissioner of International, 162/163, SIDCO Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [PAN:AAAFB6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ"…

Kalpanadevi, Pondicherry vs. ADIT, Bangalore

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

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. CPC, Bengaluru 560 500. [PAN:CSJPK5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent by : Shri K. N. Dhandapa…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri AR V 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…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

For Appellant: NoneFor Respondent: Shri AR V 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 Maxima Automation Solutions Pvt Ltd, Chennai vs. ACIT, Corp Circle 4 (1), Chennai

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

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner of Ltd., Represented by its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [PAN:AAGCM1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की…

Shri Aseen Jindal, Bhopal vs. The ADIT-CPC, Bengaluru

In the result, the appeal of assessee is allowed

ITA 204/IND/2022[2018-19]Status: FixedITAT Indore22 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Shri Aseem Jindal Adit-Cpc Bhopal Bengaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afgpj 5199 C Assessee By Ms. Shraddha Piplodiya, Adv. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 22.09.2022 O R D E R Per B.M. Biyani, A.M.:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Aseem Jindal ADIT-CPC Bhopal Bengaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AFGPJ 5199 C Assessee by Ms. Shraddha Piplodiya, Adv. AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.09.2022 Date of Pronouncement 22.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 29.06.2022 passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre [“Ld. CIT(A)”], which in tur…

M/S. Shyam Enterprise, Jamnagar vs. ADIT (CPC), Bengaluru, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 42/RJT/2022[2019-20]Status: DisposedITAT Rajkot21 Sept 2022AY 2019-20
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR &
Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Shyam Enterprise, The Assistant Director of 114-K, Ahersihan Harijan, Income Tax, CPC, Sadhufaliyu, Jam- Vs Bengaluru Khambhaliya, Jamnagar (Respondent) PAN: ACCFS7334K (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri Aarsi Prasad, CIT-DR & Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This is an appeal filed by the assessee for A.Y. 2019-20 ag…

Shri Ashok Rao Thorat, Pithampur Dhar vs. ADIT, CPC Jurisdiction Ward 1(4), Indore

In the result, assessee’s both appeals are allowed

ITA 92/IND/2022[2019-20]Status: DisposedITAT Indore20 Sept 2022AY 2019-20

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Moksh Solanki & ShriFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos. 91 & 92/Ind/2022 (Assessment Years: 2018-19 & 2019-20) Shri Ashok Rao Thorat Vs. Asst. Director of Income 1 Housing Colony, Tax Pithampur, Dhar, Madhya CPC, Bengaluru Pradesh - 454774 PAN No.ACRPT3355J (Appellant) .. (Respondent) Appellant by : Shri Moksh Solanki & Shri Pankaj Shah, A.Rs. Respondent by : Shri Ashish Porwal, Sr.D.R. 16.09.2022 Date of Hearing Date of Pronouncement 20.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant two a…

Shri Ashok Rao Thorat, Pithampur Dhar vs. ADIT, CPC Jurisdiction Ward 1(4), Indore

In the result, assessee’s both appeals are allowed

ITA 91/IND/2022[2018-19]Status: DisposedITAT Indore20 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Moksh Solanki & ShriFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos. 91 & 92/Ind/2022 (Assessment Years: 2018-19 & 2019-20) Shri Ashok Rao Thorat Vs. Asst. Director of Income 1 Housing Colony, Tax Pithampur, Dhar, Madhya CPC, Bengaluru Pradesh - 454774 PAN No.ACRPT3355J (Appellant) .. (Respondent) Appellant by : Shri Moksh Solanki & Shri Pankaj Shah, A.Rs. Respondent by : Shri Ashish Porwal, Sr.D.R. 16.09.2022 Date of Hearing Date of Pronouncement 20.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant two a…