How many judgments cite CIT v. Gujarat State Road Transport Corporation?

1,158 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corporation (366 ITR 170), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Gujarat State Road Transport Corporation come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(3), Section 2(24)(x), Section 250, Section 36(1)(va), Section 1961.

CIT v. Gujarat State Road Transport Corporation

366 ITR 170High Court2014#38 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 367,341 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 250 Section 36(1)(va)Section 1961 Section 40A(7)Section 43B

Issues it is cited on

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

Judgments citing CIT v. Gujarat State Road Transport Corporation

Bengaluru International Group of Service, Bengaluru vs. The Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 648/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Bengaluru International Group Of Service, The Assistant Site No. 4 & 12, Sy.No. 96/1, Director Of Income Near South Ridge Apartment, Tax, Jakkur, Cpc, Bangalore – 560 064. Vs. Bangalore. Pan: Aalfb2496G Appellant Respondent Assessee By : Shri Prabhakar .K.R, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 31-03-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 01.10.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Herein After Called Cit(A), Is Opposed To Law, Evidences, Probabilities & Facts & Circumstances Of The Case. 2. The Learned Cit(Appeals) Erred In Confirming The Disallowance Amounting To Rs.79,99,158/- Made By The Assistant Director Of Income Tax, Cpc, Bengaluru, (Ao For Short) In Respect Of The Claim Towards Employees'

For Appellant: Shri Prabhakar .K.R, CA

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). In holding so, the Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions Page 5 of 7 of the employees contribution to PF/ESI alleging that the payment was not made by the appellant…

Ashwin Shetty, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 600/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 Shri Ashwin Shetty, The Assistant No. 63/A, 13Th Cross, Commissioner Of J.P. Nagar 3Rd Phase, Income Tax, Bangalore – 560 078. Cpc, Pan: Anaps7985B Vs. Bangalore. Appellant Respondent Assessee By : Shri S.N. Shyanbhag, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 17-03-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 09.09.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Learned Commissioner Of Appeals Has Erred In Confirming The Addition Of Rs.16,11,013/-Being Belated Payment Of Employees Contribution Of Esi & Pf Paid Before Due Date For Filing The Return Of Income & An Amount Of Rs.18,362/- Being Club Expenses Incurred By The Employees Made By The A.O. Cpc In 143(1) Proceedings. 2. The Cit(A) Erred In Holding That The Amendment By Way Explanation 2 To Section 36(1) (Va) & Explanation 5 To The Section 43B Made In The Finance Act 2021 Has Retrospective Effect As Such The Decisions Relied On By The Appellant Are Not Applicable.

For Appellant: Shri S.N. Shyanbhag, Advocate

Section 139(1)Section 143(1)Section 250Section 36(1)Section 36(1)(va)Section 43B

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). In holding so, the Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment Page 6 of 8 was not made by the appellant…

U. P. Singh and Co., Surat vs. CIT(A), NFAC, Delhi

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

ITA 236/SRT/2021[2018-19]Status: DisposedITAT Surat30 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…of debatable nature then perhaps there was no need to make amendment to section 36(1)(va) by inserting the Explanation referred above w.e.f. 01.04.2021.  Thus, although the decision of Gujarat High Court in case of Gujarat State Road Transport Corporation - 366 ITR 170 provides for disallowance of employees contribution to provident fund if it is not paid on or before the due date prescribed under the PF laws, the said decision cannot be applied for making adjustment in the intimation issued under section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,…

Smt. Sharmila Vikram Mahurkar, Ahmedabad vs. The Dy.CIT, Circle-1(1), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 399/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

For Appellant: Shri Tushar Hemani, SrFor Respondent: ITA Nos. 2133/Ahd/2014 & 399/Ahd/15 (M/s. Checkmate

…SIC amount. 6. We have hard both the parties and perused the impugned order and material available on record. In our considered opinion, this matter is squarely covered against the assessee by the Jurisdictional High Court in the case of CIT vs. GSRTC [2014] 366 ITR 170 (Guj.). The Hon’ble High Court held as under: "Section 43B, read with section 36(1)(va) of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed on actual payment (Employees contribution) - Whether where an employer has not credited sum received by it as employees' contribution to employees' account in relevant fund…

Anunay Fab Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-1, Ahmedabad

In the result, Ground No. 4 of the assessee’s appeal is dismissed

ITA 3186/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2011-12

Bench: Of The Final Hearing Of Appeal.”

For Appellant: NoneFor Respondent: Shri Rajdeep Singh, Sr. D.R

Section 195Section 40

…if paid within the “due date” prescribed therein. The Ld. CITA(A) dismissed the appeal of the assessee by noting that the issue is covered against the appellant by decision of Hon’ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corp 366 ITR 170 (Guj). and upheld the disallowance made by the Ld. AO. 10. Before us none appeared on behalf of the assessee. We note that the issue has been squarely decided against the assessee by the jurisdictional Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corp 366 ITR 170 (Guj). wherein the it has been held as below: In view of…

M/S. Checkmate Services Pvt. Ltd., Ahmedabad vs. The Dy.CIT., Circle-1(1), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 2133/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

For Appellant: Shri Tushar Hemani, SrFor Respondent: ITA Nos. 2133/Ahd/2014 & 399/Ahd/15 (M/s. Checkmate

Smt. P. Kavitha, Legal Representative of Late Sri. P. Gopinatha Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 666/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.Joseph Varghese, AdvocateFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Smt. P. Kavitha, Legal Representative of Late Sri. P. Gopinatha Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 665/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.Joseph Varghese, AdvocateFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

P. Gopinatha Reddy (HUF), Through P. Vishwak Sena Reddy (Karta), Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 661/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.Joseph Varghese, AdvocateFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR

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

…4 ITA No.661/Bang/2021. P Gopinatha Reddy (HUF) Through P.Vishwak Sena Reddy (Karta). The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Ikon Labels Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 658/BANG/2021[2019-20]Status: DisposedITAT Bangalore30 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.Raj Kamal Ganeriwala, CAFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- 4 ITA No.658/Bang/2021. M/s.Ikon Labels (P) Limited. "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was…

Nuance Group India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)1), Bangalore

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

ITA 649/BANG/2021[2019-20]Status: DisposedITAT Bangalore30 Mar 2022AY 2019-20

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: --- None ---For Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Sri Panati Vikramdeva Reddy, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-4(3)(1), Bangalore

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

ITA 529/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 36(1)(va)

…ot sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) Amit Singh vs. DCIT, CPC (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case o…

Transindia Nonwovens Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessees is allowed

ITA 267/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri B.P.Mundra (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 139(1)Section 143(1)Section 2(24)(x)Section 24Section 36(1)(va)Section 438Section 43B

…impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case o…

Amba Tech Engineering, Jaipur vs. ITO, Bhiwadi

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

Sasmos Het Technologies Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 636/BANG/2021[2018-19]Status: DisposedITAT Bangalore29 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Smt.Susan Mathew, CAFor Respondent: Sri.Priyadarshini Mishra, Addl.CIT-DR

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

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Kitty Industries Private Limited, Ludhiana vs. DCIT, Circle-III, Ludhiana

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

ITA 30/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh28 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Return Of Income U/S 139(1) Of The Income Tax Act, 1961. 2. That The Said Disallowance As Confirmed By The Cit(A) Is Against The Judgment Of The Jurisdictional Bench Of The Itat, Chandigarh Bench In The Case Of M/S. Mohan Bakery In Ita No. 273/2021 Pronounced On 02.12.2021 & The Judgment In The Case Of Sirsa Cooperative Marketing-Cum Processing Lc Society, Sirsa In Ita No. 274/2021 Pronounced On 02.12.2021. 3. That The Appellant Craves Leave To Add, Amend, Or Alter Any Of The Above Grounds Of Appeal Before Or During The Course Of Appellate Proceedings.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

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

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO.30/Chd/2022 "नधा"रण वष" / Assessment Year : 2018-19 Kitty Industries Private Limited The DCIT बनाम Vill: Panglian, PO: Heeran, Circle-III, Ludhiana Chandigarh Road, Ludhiana, Punjab "थायी लेखा सं./PAN NO: AABCK7229B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : S…

Roopa Sampath Kumar, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 624/BANG/2021[2019-20]Status: DisposedITAT Bangalore28 Mar 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 Ms. Roopa Sampath Kumar, The Assistant No. 103, Blue Cross Director Of Income Chambers, Tax, Infantry Road, Cpc, Bangalore – 560 Vs. Bangalore. 001. Pan: Ablpk3199A Appellant Respondent Assessee By : Shri Sandeep Chalapathy, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 28-03-2022 Date Of Pronouncement : 28-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 29.10.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. That The Order Of The Learned Commissioner Of Income Tax (Appeals) — Nfac, Delhi, In So Far Is Prejudicial To The Interest Of The Appellant, Is Bad & Erroneous In Law & Against The Facts & Circumstances Of The Case. 2. That The Learned Commissioner Of Income Tax (Appeals) - Nfac, Delhi Erred In Law & On Facts In Confirming The Addition Of Employees' Contribution Towards Provident Fund & Employees' State Insurance Of Rs.5,17,229/- Without

For Appellant: Shri Sandeep Chalapathy, CA

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). In holding so, the Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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

…vered under the amendment to Section 43B of I.T. Act – the Tribunal was right in holding that payments are subject to benefits of Section 43B. 8. We have examined the decision of the Hon’ble Gujarat High Court in the case of State Road Transport Corporation (366 ITR 170) wherein the court has held the the payment were not allowable u/s 36(1)(va).It was held as under: AYs: 2018-19 & 2019-20 “Section 43B, read with section 36(1)(va) of the Income Tax Act, 1961 Business disallowance - Certain deductions to be allowed on actual payment (employee's contribution) - whether where an employer has not credited sum recei…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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