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

Preety Arora, Mumbai vs. ADIT (CPC), Mumbai

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

ITA 1515/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2022AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalpreety Arora Vs. Adit (Cpc) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadpa3141M Appellant .. Respondent Appellant By : Ms.Pooja Hasrajani Respondent By : Mr. R.A. Dhyani Date Of Hearing 08.06.2022 Date Of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us:

For Appellant: Ms.Pooja HasrajaniFor Respondent: Mr. R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1515/Mum/2021 A.Y.2018-19 1 Preety Arora Vs.ADIT(CPC) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Preety Arora Vs. ADIT (CPC) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADPA3141M Appellant .. Respondent Appellant by : Ms.Pooja Hasrajani Respondent by : Mr. R.A. Dhyani Date of Hearing 08.06.2022 Date of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is directed against…

Anjappar Chettinad Ac Restaurant, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, the both the appeals are allowed

ITA 452/BANG/2022[2019-20]Status: DisposedITAT Bangalore14 Jun 2022AY 2019-20

Bench: Shri N. V. Vasudevan

For Appellant: Shri. V. Padmanaban, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.393 and 452/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Anjappar Chettinad AC ITO, Vs. Restaurant - Bangalore, Ward – 1(2)(1), 100 Ft Road, Indira Nagar, BMTC Building, Bengaluru-560 038. Bengaluru. PAN : AAZFA 0846 P APPELLANT RESPONDENT Assessee by : Shri. V. Padmanaban, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 14.06.2022 Date of Pronouncement : 14.06.2022 O R D E R ITA No.393Bang/2022 is an appeal by the assessee against the order dated…

Anjappar Chettinad Ac Restaurant, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, the both the appeals are allowed

ITA 393/BANG/2022[2018-19]Status: PendingITAT Bangalore14 Jun 2022AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Shri. V. Padmanaban, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.393 and 452/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Anjappar Chettinad AC ITO, Vs. Restaurant - Bangalore, Ward – 1(2)(1), 100 Ft Road, Indira Nagar, BMTC Building, Bengaluru-560 038. Bengaluru. PAN : AAZFA 0846 P APPELLANT RESPONDENT Assessee by : Shri. V. Padmanaban, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 14.06.2022 Date of Pronouncement : 14.06.2022 O R D E R ITA No.393Bang/2022 is an appeal by the assessee against the order dated…

Hodala Ganapiah Chandrashekar, Tumkur vs. Income Tax Officer, Ward-1 & Tps, Tumkur

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

ITA 239/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Jun 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2017-18

For Appellant: Shri Sandeep C., A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.239 /Bang/2022 Hodala Ganapiah Chandrashekar, Tumkur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2017-18 Hodala Ganapiah Chandrashekar SCR Wire Products, M-13 B.H. road, Industrial Estate Vs. ITO Ward-1 & TPS Tumkur Tumkur PAN NO : AAIPC0664J APPELLANT RESPONDENT Appellant by : Shri Sandeep C., A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 09.06.2022 Date of Pronouncement : 09.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed by the…

M/S. M M Vora Automobiles Pvt. Ltd., Vadodara vs. The DCIT, CPC, Banglore

In the result, the appeal of the assessee is dismissed

ITA 100/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2017-18

Bench: Hearing Of The Appeal.”

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R
Section 139Section 143Section 143(1)(a)Section 36Section 36(1)(va)Section 43BSection 44A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 M/s. M M Vora The DCIT, Automobiles Pvt. Ltd., CPC, Bangalore Opp. Octroi Naka Dabhoi Vs (Respondent) Road, Pratap Nagar, Vadodara PAN: AABCM5919N (Appellant) Assessee by: None Revenue by: Shri Abhimanyu Singh Yadav, Sr. D.R. Date of hearing : 03-06-2022 Date of pronouncement : 08-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the National Faceless Appeal…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 82/MUM/2022[AY 2019-20]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 81/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S. Sycone Cpmc Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 260/BANG/2022[2018-19]Status: DisposedITAT Bangalore31 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year:2018-19 M/S. Sycone Cpmc Private Limited, No.36, 20Th Main, 2Nd Block, Rajajinagar, Dcit, Cpc, Vs. Bengaluru – 560 010. Bengaluru. Pan No : Aaics 3458 H Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri Ganesh R. Ghale, Standing Counsel For Dept. Date Of Hearing : 31.05.2022 Date Of Pronouncement : 31.05.2022 O R D E R Per B.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 25/02/2022 Passed By Ld. Cit(A)-11, Bangalore & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.8,58,090/-, Being Employees Contribution To Provident Fund & Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2018-19 M/s. SYConE CPMC Private Limited, No.36, 20th Main, 2nd Block, Rajajinagar, DCIT, CPC, Vs. Bengaluru – 560 010. Bengaluru. PAN NO : AAICS 3458 H APPELLANT RESPONDENT Appellant by : Shri. Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 31.05.2022 Date of Pronouncement : 31.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 25/02/2022 passed by Ld. CIT(A)-…

Equipment Fabricators, Bangalore vs. Assistant Director of Income Tax, Central Processing Centre, Bengaluru

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

ITA 329/BANG/2022[2019-20]Status: DisposedITAT Bangalore30 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year : 2019-20 M/S. Equipment Fabricators Asst. Director Of Income 136, Khajisonehalli Tax (Cpc) Kanamangala Post Post Box No. 1, Vs. Whitefiled-Hosakote Road Electronic City Post Office Bangalore 560067 Bengaluru 560010 Pan No : Aaafe4613P Appellant Respondent Appellant By : Shri B.S. Balachandran, Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/07/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.13,85,202/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Equipment Fabricators Asst. Director of Income 136, Khajisonehalli Tax (CPC) Kanamangala Post Post Box No. 1, Vs. Whitefiled-Hosakote Road Electronic City Post Office Bangalore 560067 Bengaluru 560010 PAN NO : AAAFE4613P APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Revenue Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: T…

Ashwath Reddy Nagabhushan Reddy, Bangalore vs. Jurisdictional AO, Ward-5(2)(1), Bangalore

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

ITA 134/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: NONEFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.134/Bang/2022 Ashwath Reddy Nagabhushan Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Ashwath Reddy Nagabhushan Reddy No.2, Ground Floor, Max Silver Next Apartment, 2nd Phase Hesaragatta, Vidyaranyapura Post Vs. Jurisdictional AO Bangalore 560 097. Ward-5(2)(1) Bengaluru PAN NO : BFVPR5507J APPELLANT RESPONDENT Appellant by : NONE Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTA…

Sharan Fashions, Bengaluru vs. Income Tax Officer, Ward- 5(2)(4), Bangalore

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

ITA 133/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri Raghavendra Nayak, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.133/Bang/2022 Sharan Fashions, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sharan Fashions No.23, BWSSB Road Shamanna Garden, New Gudadhalli Bengaluru 560 068 Vs. ITO Ward-5(2)(4) Karnataka Bengaluru PAN NO : AAYFS5060Q APPELLANT RESPONDENT Appellant by : Shri Raghavendra Nayak, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal chall…

Wave Mechanics Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

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

ITA 689/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Wave Mechanics Pvt. Ltd. Dcit, Circle – 7(1)92) V-3, 1 Main, I Phase Bengaluru Peenya Industrial Area Vs. Bengaluru 560058 Pan No : Aaacw3621J Appellant Respondent Appellant By : Shri. Smt. Rashmi R., Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue. Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 11/10/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.16,21,394/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Smt. Rashmi R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Wave Mechanics Pvt. Ltd. DCIT, Circle – 7(1)92) V-3, 1 Main, I Phase Bengaluru Peenya Industrial Area Vs. Bengaluru 560058 PAN NO : AAACW3621J APPELLANT RESPONDENT Appellant by : Shri. Smt. Rashmi R., Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Revenue. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 11/10/2021passed b…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (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 ITA Nos.240 & 24…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (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 ITA Nos.240 & 24…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (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…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

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

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (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 Ac Restaurant, Chennai vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 224/CHNY/2022[2018-1]Status: DisposedITAT Chennai26 May 2022

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

For Appellant: Shri V. Padmanaban (FCA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (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…

Paramount Health Services & Insurance Tpa Pvt. Ltd., Mumbai vs. CIT (A), Mumbai

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

ITA 2548/MUM/2021[2018-19]Status: HeardITAT Mumbai26 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhparamount Health Vs. Cit(A) Services & Insurance Tpa Nfac, Delhi Pvt. Limited, 1St Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccp4465H Appellant .. Respondent

For Appellant: Rajesh S. ShahFor Respondent: Vranda U. Matkari
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.2548/Mum/2021 A.Y.2018-19 1 Paramount Health Services & Insurance TPA Pvt.ltd. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Paramount Health Vs. CIT(A) Services & Insurance TPA NFAC, Delhi Pvt. Limited, 1st Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCP4465H Appellant .. Respondent Appellant by : Rajesh S. Shah Respondent by : Vranda U. Matkari Date of Hearing 26.05.2022 Date of Pronouncement 26.05.2022 आदेश / O R D E R Per Amarjit…

K P R Cars Private Limited, Mysore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 91/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. K P R Cars Private Ltd. Deputy Commissioner Of No. 162, New Bannimantap Income Tax Extn., Mandi Mohalla Vs. Centralised Processing Mysore 570021 Centre Pan No : Aaeck3438R Bangalore Appellant Respondent Appellant By : Shri Hemant Pai, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 26.05.2022 Date Of Pronouncement : 26 .05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 12/11/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Employees Contribution To Provident Fund& Esi Of Rs.21,63,054/- Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs. 21,63,054/- Was Made U/S 36(1)(Va) Of The Act On The Ground That The Employees Contribution M/S. Kpr Cars Private. Ltd. Page 2 To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. K P R Cars Private Ltd. Deputy Commissioner of No. 162, New Bannimantap Income Tax Extn., Mandi Mohalla Vs. Centralised Processing Mysore 570021 Centre PAN NO : AAECK3438R Bangalore APPELLANT RESPONDENT Appellant by : Shri Hemant Pai, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 26.05.2022 Date of Pronouncement : 26 .05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging th…

M/S. Surya Enterprise, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 310/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year: 2019-20 M/S. Surya Enterprise Assistant Director Of No. 50, Residency Road Income Tax Bangalore 560025 Vs. Central Processing Unit Pan No : Bangalore Aavfs2416H Appellant Respondent Appellant By : None Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 26.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Employees Contribution To Provident Fund & Esi Of Rs.1,56,385/- Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short]

For Appellant: NoneFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s. Surya Enterprise Assistant Director of No. 50, Residency Road Income Tax Bangalore 560025 Vs. Central Processing Unit PAN NO : Bangalore AAVFS2416H APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 26.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 03/12/2021passed by Ld. CIT(A), Natio…