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 366,339 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 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

Jagadish Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 277/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Jul 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Mahesh T.R., A.R. &For Respondent: Shri Srinivas Rao Bandaru, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.277 & 278/Bang/2022 Jagadish Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.277 & 278/Bang/2022 Assessment Years: 2018-19 & 2019-20 Jagadish Reddy #14, Hulimangala Village Podu, Hosur Road ACIT CPC Vs. Bengaluru 562106 Bengaluru PAN NO : AISPR7585F APPELLANT RESPONDENT Appellant by : Shri Mahesh T.R., A.R. & Shri Jagadesh Reddy, Assessee Respondent by : Shri Srinivas Rao Bandaru, D.R. Date of Hearing : 12.07.2022 Date of Pronouncement : 12.07.2022 O R D E R PER CHANDRA POOJA…

DCIT, CC -3 (1), Chennai vs. M/S. Talentpro India Hr Pvt. Ltd., Chennai

Appeal is allowed

ITA 459/CHNY/2020[2017-18]Status: DisposedITAT Chennai06 Jul 2022AY 2017-18

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

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.459/Chny/2020 (िनधाBरण वषB / Assessment Year: 2017-18) DCIT M/s. Talentrpro India HR Pvt. Ltd. बनाम/ Corporate Circle-3(1), New No.64, Old No.30, Ethiraj Salai, Vs. Chennai. Egmore, Chennai-600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCP-9823-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : None "…

Gujarat Infrapipes Pvt. Ltd., Vadodara vs. The Asst. Director, CPC, Benglore

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

ITA 304/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad05 Jul 2022AY 2019-20

Bench: Shri P.M. Jagtap, Vice- & Smt.Suchitra R. Kambleassessment Year : 2019-20 Gujarat Infrapipes Pvt. Ltd., The Assistant Director, 89, Gidc Estate, Por, Vs Cpc, Bangaore Vadodara, Gujarat – 391243 Pan : Aabcg 0795 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri V.K. Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 05/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr DR
Section 2Section 28Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SMT.SUCHITRA R. KAMBLE, JUDICIAL MEMBER Assessment Year : 2019-20 Gujarat Infrapipes Pvt. Ltd., The Assistant Director, 89, GIDC Estate, Por, Vs CPC, Bangaore Vadodara, Gujarat – 391243 PAN : AABCG 0795 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Date of Hearing : 05/07/2022 घोषणा क" तार"ख /Date of Pronouncement: 05/07/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : This appeal…

Nexion International Pvt. Ltd.(Known As Simpolo Emilceramica P. Ltd), Ahmedabad vs. The ACIT CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 574/AHD/2020[2018-19]Status: DisposedITAT Ahmedabad05 Jul 2022AY 2018-19

Bench: Shri P.M. Jagtap, Vice- & Smt.Suchitra R. Kambleassessment Year : 2018-19 Nexion International Pvt. Ltd., The Acit, [Previously Known As Simpolo Vs Cpc, Emilceramica Pvt. Ltd.] Bangalore 1102, 1104 & 1105, Shapath V, Opp. Karnavati Club, S.G. Highway, Ahmedabad – 380051 Pan : Aavcs 2567 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.C. Shah, Ar Revenue By : Shri V.K. Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 05/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: Shri A.C. Shah, ARFor Respondent: Shri V.K. Singh, Sr DR
Section 2Section 28Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SMT.SUCHITRA R. KAMBLE, JUDICIAL MEMBER Assessment Year : 2018-19 Nexion International Pvt. Ltd., The ACIT, [Previously known as Simpolo Vs CPC, Emilceramica Pvt. Ltd.] Bangalore 1102, 1104 & 1105, Shapath V, Opp. Karnavati Club, S.G. Highway, Ahmedabad – 380051 PAN : AAVCS 2567 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.C. Shah, AR Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Date of Hearing : 05/07/2022 घोषणा क" तार"ख /Date…

DCIT, Circle-2(1)(2), Surat vs. M/S. Shree Durga Syntex Pvt. Ltd, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Shree Durga Syntex Private Limited, Surat vs. ACIT, Circle-4, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Sam Human Resources P Ltd, Indore vs. The ITO 3(1), Indore

In the result, the appeal of assessee is allowed

ITA 182/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Sam Human Resources (P) Ltd. ITO-3(1), 1-DH, Scheme No.74-C Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAYCS1775M Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER B.M. BIYANI, A.M.: THIS APPEAL: 1. This appeal filed by the assessee is directed against…

Smt Smita Bhalot, Dhar vs. The Adrt CPC Bengaluru, Bengaluru

In the result, the appeal of assessee is allowed

ITA 170/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2(24)(x)Section 234ASection 234BSection 36(1)(va)Section 43B

…ITA No.170/Ind/2021 A.Y. 2019-20 Page 1 of 8 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Smt. Smita Bhalot ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: BHNPB0080N Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER MADHUMITA ROY, J.M.: THIS APPEAL: 1. This appeal filed by the assessee is d…

Shri Sunil Gurjar, Dhar vs. The ADIT CPC, Bangaluru

In the result, the appeal of assessee is allowed

ITA 167/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 1Section 139(1)Section 143(1)Section 2(24)(x)Section 234Section 234BSection 234CSection 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Shri Sunil Gurjar ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AKSPG 2665 F Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER B.M. BIYANI, A.M.: THIS APPEAL: 1. This appeal filed by the assessee is directed against the order dated 28.07.2021 of…

M/S. Ry Midas Alluminium Pvt. Ltd, Ahmedabad vs. The DCIT, Circle-3(1)(2), Ahmedabad

Appeals are allowed

ITA 729/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2014-15 M/S. Ry Midas Aluminums Pvt. Ltd., Dy.Commissioner Of Income-Tax, Circle-3(1)(2), B-408, 4Th Floor, No.117, Tribhuwan Industrial Estate, Vs Kathwada, Singarwa Road, Kathwada- Pratyaksh Kar Bhavan, 382430, Ahmedabad. Panjarapole, Ambawadi, Pan :Aaecm 8066 F Ahmedabad. (Appllant) (Responent) Assessee By : Shri Vinit Moondra, Ca Revenue By : Shri V. K. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 20/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022

For Appellant: Shri Vinit Moondra, CAFor Respondent: Shri V. K. Singh, Sr. DR
Section 143(3)Section 2(22)(e)Section 36(1)(va)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ। IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD ] ] BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 M/s. Ry Midas Aluminums Pvt. Ltd., Dy.Commissioner of Income-tax, Circle-3(1)(2), B-408, 4th Floor, No.117, Tribhuwan Industrial Estate, Vs Kathwada, Singarwa Road, Kathwada- Pratyaksh Kar Bhavan, 382430, Ahmedabad. Panjarapole, Ambawadi, PAN :AAECM 8066 F Ahmedabad. (Appllant) (Responent) Assessee by : Shri Vinit Moondra, CA Revenue by : Shri V. K. Singh, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 20/04/2022 घोषण…

Apple Flexipack P Ltd, Indore vs. DCIT ( CPC ), Bangalore

In the result, appeal of the assessee is allowed

ITA 264/IND/2021[2018-19]Status: DisposedITAT Indore28 Jun 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Antara Bansal & Vijay BansalFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…ITA No.264 Ind 2021 A.Y. 2018-19 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Apple Flexipack Pvt. Ltd., vs. The DCIT (CPC), 108-A, Palda Main Road, Bangalore. Indore – 452 001. [PAN – AAICA 1153 D] (Appellant) (Respondent) Appellant by : Shri Antara Bansal & Vijay Bansal Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 19.05.2022 Date of pronouncement : 28.06.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This…

Sameer Enterprises, Vapi vs. Income Tax Officer, Ward-7, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 196/SRT/2021[2018-09]Status: DisposedITAT Surat27 Jun 2022AY 2018-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 139 To 140/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp 6575 A आयकर अपील सं./Ita No. 186/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels Llp, Vs. The Dcit, Cpc, 99, Opp. Gayatri Mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapfk 9204 K आयकर अपील सं./Ita No. 196/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Sameer Enterprises, Vs. The Ito, Ward-7, Plot No. Cm 69-70, Padmavati Palace, Vapi. Office No. 206, Via Road, Gidc, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acsfs 4940 H आयकर अपील सं./Ita No. 207/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Shashwat Manufacturing, Vs. The Dcit, Cpc, H-31, Gangotri Tower, Kesarba Bengaluru. Market, Gotalawadi, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adefs 2326 L

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos. 139 to 140/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The DCIT, CPC, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMHPP 6575 A आयकर अपील सं./ITA No. 186/SRT/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels LLP, Vs. The DCIT, CPC, 99, Opp. Gayatri mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004…

Shri Dharmendra Hirubhai Patel, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru, Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 140/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 139 To 140/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp 6575 A आयकर अपील सं./Ita No. 186/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels Llp, Vs. The Dcit, Cpc, 99, Opp. Gayatri Mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapfk 9204 K आयकर अपील सं./Ita No. 196/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Sameer Enterprises, Vs. The Ito, Ward-7, Plot No. Cm 69-70, Padmavati Palace, Vapi. Office No. 206, Via Road, Gidc, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acsfs 4940 H आयकर अपील सं./Ita No. 207/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Shashwat Manufacturing, Vs. The Dcit, Cpc, H-31, Gangotri Tower, Kesarba Bengaluru. Market, Gotalawadi, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adefs 2326 L

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos. 139 to 140/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The DCIT, CPC, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMHPP 6575 A आयकर अपील सं./ITA No. 186/SRT/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels LLP, Vs. The DCIT, CPC, 99, Opp. Gayatri mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-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…

Anjappar Chettinad Ac Restaurant, Chennai vs. ITO. Non Corp Ward 1(1), Chennai

Appeal is allowed

ITA 444/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-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…

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-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…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-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…

Sri Mookambika Infosolutions Pvt Ltd, Madurai vs. PCIT 1, Madurai

The appeal stands allowed in terms of our above order

ITA 425/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Balakrishnan (for assessee)For Respondent: Shri Guru Bashyam (CIT) – 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…

Sahana Clothing Company Private Limited, Dindigul vs. PCIT, Madurai

The appeal stands allowed in terms of our above order

ITA 417/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – 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…

Urc Construction Pvt Ltd., Erode vs. DCIT Central Circle 1, Coimbatore

The appeal stands allowed in terms of our above order

ITA 390/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Baskar (Advocate)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – 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…