CIT v. Gujarat State Road Transport Corporation

366 ITR 170High Court2014#39 most cited

What is CIT v. Gujarat State Road Transport Corporation authority for?

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

1,158

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Gujarat State Road Transport Corporation · 366 ITR 170 · Section 36(1)(va) · Section 2(24)(x) · employees contribution to provident fund · delayed deposit of PF · disallowance of employee contribution · due date for deposit · welfare fund contributions · EPF Act due date · Checkmate Services

Sections most often in play

Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 1961Section 40A(7)Section 43B

Issues it is cited on

employees contribution to pfsection 2(24)(x)section 36(1)(va)section 2(24)section 43bsection 43section 36section 36(1)section 139(1)section 139section 143(1)section 13

Judgments citing CIT v. Gujarat State Road Transport Corporation

UNIMED TECHNOLOGIES LIMITED,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &
Section 115JSection 143(3)Section 250Section 263

…this contention, holding that in such circumstances, the contribution should have been deposited on the last working day before the due date. Relying on the decisions of the Hon’ble Gujarat High Court in CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) and the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC), the AO held that delayed deposits of employees’ contributions, even by a single day, are not allowable under section 36(1)(va) of the Act. Accordingly, a disallowance of Rs. 7,45,642/- was made and added back to the total income. The Assessing Offi…

ASSISTANT COMMISSIONER OF INCOMETAX, RACE COURSE, VADODARA vs. UNIMED TECHNOLOGIES LIMITED, HALOL PANCHMAHAL

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &
Section 115JSection 143(3)Section 250Section 263

…this contention, holding that in such circumstances, the contribution should have been deposited on the last working day before the due date. Relying on the decisions of the Hon’ble Gujarat High Court in CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) and the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC), the AO held that delayed deposits of employees’ contributions, even by a single day, are not allowable under section 36(1)(va) of the Act. Accordingly, a disallowance of Rs. 7,45,642/- was made and added back to the total income. The Assessing Offi…

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…ITAT Mumbai in the case of IMP Power Limited vs. ITO (2007) 107 TTJ (Mum) 522, 535-37, the decision of the Hon’ble Gujarat High Court in the case of CIT M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj), the decision of the Hon’ble Madras High Court in the case of Unifac Management Services (India) Pvt. Ltd. vs. DCIT (2018) 409 ITR 225 (Mad) and the decision of the Hon’ble Bombay High Court in the case of CIT vs. Ghatge Patil Transports Limited (2014) 368 749 (Bom), all of which had held that the beneficial provisions of section 43B is not…

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…ITAT Mumbai in the case of IMP Power Limited vs. ITO (2007) 107 TTJ (Mum) 522, 535-37, the decision of the Hon’ble Gujarat High Court in the case of CIT M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj), the decision of the Hon’ble Madras High Court in the case of Unifac Management Services (India) Pvt. Ltd. vs. DCIT (2018) 409 ITR 225 (Mad) and the decision of the Hon’ble Bombay High Court in the case of CIT vs. Ghatge Patil Transports Limited (2014) 368 749 (Bom), all of which had held that the beneficial provisions of section 43B is not…

MAHENDRA PATEL BUILDERS PVT. LTD.,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

ITA 1217/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 And

For Appellant: Shri Jigar Adhyaru, AR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

…it of employees' contributions to the provident fund beyond the due date prescribed under the respective welfare statutes. Relying on the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation (GSRTC) [(2014) 366 ITR 170 (Guj)], the AO disallowed the employees' contribution under section 36(1)(va) r.w.s.2(24)(x) in each relevant year, to the extent it was deposited after the due date under the EPF Act. 2.4 The summary of all the assessments is tabulate as below: Particulars Α.Υ.2015- 16 Α.Υ. 2016- 17 Α.Υ.2017- 18 Α.Υ. 2018- 19 Α.Υ.2019- 20 Α.Υ.2020-21 ROI filed u…

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. COMM. OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 957/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 271Section 271(1)(c)

…ed the issue in favour of the assessee. Further, we observe that though the Gujarat High Court in the case of Commissioner of Income-tax-II vs. Gujarat State Road Transport Corporation [2014] 41 taxmann.com 100 (Gujarat)/[2014] 223 Taxman 398 (Gujarat)/[2014] 366 ITR 170 (Gujarat)/[2014] 265 CTR 64 (Gujarat)[26-12-2013] had decided the issue against the assessee, but this decision was passed at a later date and could not be held to be binding on the assessee for the impugned year under consideration. In the case of Commissioner of Income-tax vs. SPL Industries Ltd. [2011] 9 taxmann.com 195 (Delhi)[07-07-2010], th…

DCIT CIRCLE 27(1), NEW DELHI vs. UNITED DRILLING TOOLS LTD. , NEW DELHI

In the result, the Appeal filed by the Revenue is dismissed

ITA 5913/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 143(1)Section 143(2)Section 36(1)(va)

…1 DCIT Vs. United Drilling Tools Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5913/Del/2019, (A.Y.2015-16) DCIT United Drilling Tools Ltd. Circle 27(1) 139A, First Floor, Antriksh New Delhi Vs. Bhawan, 22, Kasturba Gandhi Marg, New Delhi PAN No:AAACU0098F (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Sr. Adv & Sh. Shailesh Gupta, Adv Respondent by Sh. Piyush Tripathi, Sr. Dr Date of Hearing 07/11/2024 Date of Pronouncement 06/12/2024 ORDER PER YOGESH KUMAR U.S., JM…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/VIZ/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) ACIT – Circle – 1(1) v. M/s. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited MVP Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatna…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 51/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/VIZ/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) ACIT – Circle – 1(1) v. M/s. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited MVP Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatna…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 50/VIZ/2021[213-14]Status: DisposedITAT Visakhapatnam30 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/VIZ/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) ACIT – Circle – 1(1) v. M/s. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited MVP Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatna…

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA(TP).No.2365 and 2366/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2013-14 and 2014-15 Torrent Pharmaceuticals Ltd. D.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380009. PAN: AAACT5456A And Asstt. Year 2015-16 Torrent Pharmaceuticals Ltd. A.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380 009. PAN: AAACT5456A आयकर अपील सं./ITA.…

SHREEOMSINGH BHAGWANSINGH RAWAT,VADODARA vs. THE ADIT, CPC, BENGALURU PRESENT JURIDICTION THE DY.CIT CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is dismissed

ITA 514/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year : 2020-21 Shreeomsingh Bhagwansingh The Dy.Cit Rawat Vs Circle-1(1)(1) 905/6, Gidc Makarpura Vadodara Vadodara 390 010 Pan: Aampr 5475 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Parimalsinh B.Parmar, Ar Revenue By : Ms.Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 07/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Ms.Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 25/04/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year 2020-21. 2. Grounds Of Appeal Are As Under:

For Appellant: Shri Parimalsinh B.Parmar, ARFor Respondent: Ms.Saumya Pandey Jain, Sr.DR
Section 143(1)Section 234BSection 36(1)(va)

…intimation u/s.143(1) of the Act was passed in assessee’s case making an adjustment in respect of deduction u/s.36(1)(va) of the Act, the Hon’ble Gujarat High Court of Gujarat in the case of CIT vs. Gujarat State Road Transport Corporation reported at (2014) 366 ITR 170 (Guj.) had decided the issue against the assessee. However, the said view of the Hon’ble High Court was not free from doubt at all and even SLP was accepted by Hon’ble Apex Court against the said decision. In view of conflicting decisions in relation to the issue on hand, at the relevant point in time, it is amply clear beyond any Shreeomsingh Bh…

DCIT CIRCLE-27(1), NEW DELHI vs. WAH HOLIDAYS PVT LTD, NEW DELHI

In the result, the appeal of the revenue is partly allowed

ITA 2339/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Jan 2024AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16 Dcit Vs. Wah Holidays Pvt. Ltd. 3Rd Circle – 27 (1) 121, Floor, Sec-44, New Delhi Gurgaon Pan No.Aabcw0776D (Appellant) (Respondent) Appellant By Sh. Prakash Nath Baranwal, Cit Dr Respondent By Sh. Sunil Garg, Ca Date Of Hearing: 10/01/2024 Date Of Pronouncement: 16/01/2024 Order Per N. K. Billaiya, Am:

Section 68

…Hon'ble High Court in the case of M/s. Unifac Management Services India Pvt. Ltd.Vs. The Deputy Commissioner of Income Tax, Corporation Circle-3(2), W.P. No. 5264 of 2018 (Madras), Commissioner of Income-II, Vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.), and Commissioner of Income Tax Vs. Merchem Ltd. 2015 280 CTR 381 (KER) and the CBDT's Circular No. 22/2015 dated 17.12.2015. 5. The appellant craves, leave or reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal.” 3. Briefly stated the facts of the case…

SUMANGAL GLASS PVT. LTD.,BHACHAU vs. DCIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2636/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 2636/Ahd/2017 धििाधरणवरध/Asstt. Year: 2012-2013 Sumangal Glass Pvt. Ltd., D.C.I.T, Plot No.617/1-618-620, Vs. Circle-4(1)(1), Nh-8A,Po.Samakhiyari Ahmedabad (Piprapati), Bhachau Taluka, Samakhiyari-370150. Pan: Aaics6992G

For Appellant: Shri Manish J Shah, with Shri Rushin Patel, ARsFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 194CSection 36(1)(va)Section 40

…e us. 15. Both the learned AR and the learned DR before us agreed that the issue on hand has been covered against the assessee by the judgment of Hon’ble Jurisdictional High Court in case of CIT vs. Gujarat State Road Transport Corporation reported in (2014) 366 ITR 170 (Guj). 16. We have heard both the parties and perused the materials available on record. At the outset, we note that the impugned issue has been covered against the assessee by the order of the Hon’ble Gujarat High court in the case of CIT vs. Gujarat State Road Transport Corporation reported in (2014) 366 ITR 170 (Guj). Therefore, respectfully…

TEX-STYLES INTERNATIONAL PVT. LTD,MUMBAI vs. DCIT CENTRALIZED PROCESSING CENTRE, BENGALURU

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

ITA 1915/MUM/2021[2017-18]Status: DisposedITAT Mumbai19 Oct 2023AY 2017-18

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…on the issue by the Hon‟ble jurisdictional High Court in the case of Ghatge Patil Transporters Ltd., (supra), there were also judgments to the contrary in the favour of Revenue by the other High Courts such as CIT Vs. Gujarat-State Road Transport Corporation: 366 ITR 170 (Guj). Therefore, decisions of the Tribunal in the case of M/s Rockline Developers Pvt. Ltd. Vs. Income Tax Officer-9(3)(4), Mumbai for the Assessment Year 2010-11 and 2011- 12 [ITA No. 6595/Mum/2014, dated 01/01/2016 and ITA No. 6382/Mum/2013, dated 21/02/2014, respectively] relied upon by the Learned Authorised Representative for the Assessee d…

DCIT, CIRCLE-27(1), NEW DELHI vs. UK INDIA BUSINESS COUNCIL INDIA P.LTD, GURGAON

In the result, the appeal of the Revenue is partly allowed for statistical purpose

ITA 3249/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Aug 2023AY 2015-16

Bench: filing of return replying on the judgment of jurisdiction High Court given in the case of CIT vs. AIMIL. Ltd. without appreciating the judgment given by the Hon'ble High Court in the case of M/s. Unifac Management Services India Pvt. Ltd. vs. The Deputy Commissioner of Income Tax, Cooperation Circle- 3(2), WP No. 5264 of 2018 (Madras), CIT-2, vs. Gujrat State Road Transport Cooperation (2014) 366 ITR 170 (Guj) and CTT vs. Merchem Ltd. (2015) 280 CTR 381 (Kerala) and CBDT's Circular No. 22/2

Section 143(3)Section 36(1)(vii)

…udgment given by the Hon'ble High Court in the case of M/s. Unifac Management Services India Pvt. Ltd. vs. The Deputy Commissioner of Income Tax, Cooperation Circle- 3(2), WP No. 5264 of 2018 (Madras), CIT-2, vs. Gujrat State Road Transport Cooperation (2014) 366 ITR 170 (Guj) and CTT vs. Merchem Ltd. (2015) 280 CTR 381 (Kerala) and CBDT's Circular No. 22/2015 dated 17.12.2015.” 5. "The appellant craves, leave or reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of the appeal." 3. Brief facts of the case are that, the assessee was engaged…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, JAO INCOME TAX OFFICER, BHATAPARA, BHATAPARA

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BATPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, CPC, JAO-Income Tax Officer, Bhatapara ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 10.08.2023 घोषणा…

DRISHTI LIFESAVING PVT. LTD,MUMBAI vs. CENTRALISED PROCESSING CENTRE, BENGALURU

In the result, all the grounds of appeal of the assessee are dismissed

ITA 1076/MUM/2022[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Drishti Lifesaving Pvt. Ltd. Top Floor, Mehta, Mahal, Cpc, 15, Mathew Road, Vs. Benaluru-560600 Opera House, Mumbai-400 004 (Appellant) (Respondent) Pan No. Aafcd0528C

For Appellant: Dr. K. Shivaram, &For Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(1)Section 36(1)(va)Section 43B

…t dispute that the issue of disallowance of late deposited employees' contributions of PF and ESIC stands covered by the Division Bench judgment of this Court in case of Commissioner of Income Tax v. Gujarat State Road Transport Corporation reported in [2014] 366 ITR 170 (Guj). He however raised a slightly different contention which did not arise for consideration before this Court in case of Gujarat State Road Transport Corporation (supra). He submitted that in terms of section 38 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, reference to the time limit for depositing the contributions…

MINDCREST (INDIA) PVT. LTD,MUMBAI vs. ASST DIR INCOME TAX CPC, MUMBAI

In the result, appeal of the assessee is dismissed

ITA 1430/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Mindcrest (India) Pvt. Ltd. Acit, Cpc 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) Pan No. Aaccm5872D

For Appellant: Mr. Sarla Agarwal, ARFor Respondent: Shri Ashok Kumar Ambastha, DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM Mindcrest (India) Pvt. Ltd. ACIT, CPC 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) PAN No. AACCM5872D Assessee by : Mr. Sarla Agarwal, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assesee Mindcrest (India) Pvt. Ltd. („the assessee/appellant‟) for assessment year 2019-20 against the appellate order passed b…

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 257/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Jun 2023AY 2019-20

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR
Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

…t dispute that the issue of disallowance of late deposited employees' contributions of PF and ESIC stands covered by the Division Bench judgment of this Court in case of Commissioner of Income Tax v. Gujarat State Road Transport Corporation reported in [2014] 366 ITR 170 (Guj). He however raised a slightly different contention which did not arise for consideration before this Court in case of Gujarat State Road Transport Corporation (supra). He submitted that in terms of section 38 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, reference to the time limit for depositing the contributions…

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