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 367,154 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

Danish Private Limited, Jaipur vs. Income Tax Officer Ward-6(1), Jaipur

In the result, all these appeals of the assessees are allowed

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…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 of…

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

In the result, all these appeals of the assessees are allowed

ITA 232/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Miss Shivangi Samdhani (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…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…

Dy CIT Central Circle-4(2), Mumbai vs. M/S Sheth Creators P. Ltd., Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2012/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…ld the disallowance in view of the decision of the Hon’ble upheld the disallowance in view of the decision of the Hon’ble Gujarat High Court in the case of Gujarat High Court in the case of CIT Vs. Gujarati State Road Gujarati State Road Transport Corporation 366 ITR 170 Corporation 366 ITR 170, wherein it is held that the , wherein it is held that the delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot be allowed as deduction although same is before due date of the deduct…

Sheth Creators P. Ltd., Mumbai vs. Dy CIT Central Circle-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1858/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…ld the disallowance in view of the decision of the Hon’ble upheld the disallowance in view of the decision of the Hon’ble Gujarat High Court in the case of Gujarat High Court in the case of CIT Vs. Gujarati State Road Gujarati State Road Transport Corporation 366 ITR 170 Corporation 366 ITR 170, wherein it is held that the , wherein it is held that the delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot be allowed as deduction although same is before due date of the deduct…

Sheth Creators Pvt. Ltd., Mumbai vs. Dy CIT Cent. Cir-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1857/MUM/2020[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…ld the disallowance in view of the decision of the Hon’ble upheld the disallowance in view of the decision of the Hon’ble Gujarat High Court in the case of Gujarat High Court in the case of CIT Vs. Gujarati State Road Gujarati State Road Transport Corporation 366 ITR 170 Corporation 366 ITR 170, wherein it is held that the , wherein it is held that the delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot be allowed as deduction although same is before due date of the deduct…

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 3696/MUM/2019[2016-17]Status: DisposedITAT Mumbai12 Aug 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…ld the disallowance in view of the decision of the Hon’ble upheld the disallowance in view of the decision of the Hon’ble Gujarat High Court in the case of Gujarat High Court in the case of CIT Vs. Gujarati State Road Gujarati State Road Transport Corporation 366 ITR 170 Corporation 366 ITR 170, wherein it is held that the , wherein it is held that the delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot be allowed as deduction although same is before due date of the deduct…

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2620/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Aug 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…ld the disallowance in view of the decision of the Hon’ble upheld the disallowance in view of the decision of the Hon’ble Gujarat High Court in the case of Gujarat High Court in the case of CIT Vs. Gujarati State Road Gujarati State Road Transport Corporation 366 ITR 170 Corporation 366 ITR 170, wherein it is held that the , wherein it is held that the delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot delayed payments of employees contribution of PF and ESIC cannot be allowed as deduction although same is before due date of the deduct…

K N Harish, Kushal Nagar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 555/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. Dcit, 11, Adithya Communications, Cpc, Mullusoge, Bengaluru. Kushal Nagar – 571 234. Pan : Abbph 7724 A Appellant Respondent Assessee By : Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

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

…on under the Act was duly recognised by the Courts also. The CIT(A) in this regard referred to the following judicial pronouncement wherein the aforesaid distinction has been accepted viz., CIT v. Gujarat State Road Transport Corpn. [2014] 41 taxmann.com 100/ 366 ITR 170/223 Taxman 398 (Guj.), Popular Vehicles & Services Pvt Ltd v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR (Ker), CIT Vs. Bharat Hotels 410 ITR 417 (Delhi). 7. The CIT(A), thereafter held that the amendment to section 36(1)(va) by insertion of explanation 2 and the amendment to section 43B by insertion to explanation 5 by the Finance Bill…

Gem Properties Private Limited, Bangalore vs. The Income Tax Officer, Ward- 3(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

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

…on under the Act was duly recognised by the Courts also. The CIT(A) in this regard referred to the following judicial pronouncement wherein the aforesaid distinction has been accepted viz., CIT v. Gujarat State Road Transport Corpn. [2014] 41 taxmann.com 100/ 366 ITR 170/223 Taxman 398 (Guj.), Popular Vehicles & Services Pvt Ltd v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR (Ker), CIT Vs. Bharat Hotels 410 ITR 417 (Delhi). 7. The CIT(A), thereafter held that the amendment to section 36(1)(va) by insertion of explanation 2 and the amendment to section 43B by insertion to explanation 5 by the Finance Bill…

Gujarat Chemical Port Terminal Co. Ltd., Lakhigam vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 394/SRT/2018[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

M/S. Gujarat Chemicals Port Terminal Company Limited, Baroda vs. The DCIT, Circle-1(1)(1), Baroda

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 2373/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

The ACIT, Circle-1(1)(1), Baroda vs. M/S. Gujarat Chemical Port Terminal Co. Ltd., Bharuch

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 2234/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

The ACIT, Circle-1(1)(1), Baroda vs. Gujarat Chemical Port Terminal Company Ltd., Bharuch

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 1428/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

Moral Pharmaceuticals (P) Ltd, Mumbai vs. DCIT-3, Lucknow-New/DCIT, CPC, Bangalore

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…I.T.A. No.136/Lkw/2022 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.136/Lkw/2022 Assessment year:2018-19 Moral Pharmaceuticals (P) Ltd., Vs. DCIT, Office No.306, 3rd Floor, Crecent CPC, Bangalore/DCIT-3, Business Square, Kherani Road, Lucknow-New Near Sakinaka Opp. Gudicha Bid. 400072 Mumbai, Maharashtra. PAN:AAGCM 8051Q (Appellant) (Respondent) Appellant by Shri P.K. Kapoor, CA Respondent by Shri Harish Gidwani, DR Date of hearing 03/08/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. Th…

Babian Inn, Lucknow vs. ACIT, Range-I, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

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

…I.T.A. No.85/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.85/Lkw/2021 Assessment year:2018-19 Babian Inn, Vs. ACIT, A-24, Faizabad Road, Range-1, Indira Nagar, Lucknow-226016 Ashok Marg, PAN:AAMFB 7321H Lucknow-226001 (Appellant) (Respondent) Appellant by Shri Devashish Mehrotra, Advocate Respondent by Shri Harish Gidwani, DR Date of hearing 29/07/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. This is an appeal filed by the assessee against the or…

Rajan Banquet Pvt.Ltd., Moradabad vs. ACIT-1, Moradabad

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

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

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: 4 | P a g e AY: 2020-21 “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 rec…

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 544/BANG/2022[2019-20]Status: DisposedITAT Bangalore03 Aug 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 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…

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 543/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 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…

Datacorp Traffic Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2(4), Bangalore

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

ITA 532/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Aug 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: NONEFor Respondent: Shri Sankar Ganesh K., D.R
Section 139Section 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…

Teamlease Services Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 530/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Aug 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Teamlease Services Ltd., The Assistant 6Th Floor, Bmtc Director Of Commercial Complex, Income Tax, 80 Feet Road, Cpc, Koramangala, Vs. Bangalore. Bangalore – 560 095. Pan: Aabct5458K Appellant Respondent Assessee By : None : Shri K.R. Narayana, Addl. Revenue By Cit (Dr) Date Of Hearing : 02-08-2022 Date Of Pronouncement : 02-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 27/09/2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal:

For Appellant: None
Section 139(1)Section 143(1)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 of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance…