CIT v. Madras Radiators and Pressings Ltd.

SUBODH KUMAR AGARWAL,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALURU, BANGALORE

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

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am Subodh Kumar Agarwal Dy. Cit, Cpc Bengalore, 204, 2Nd Floor, Shokeen Plaza, Karnataka - 560 500 Vs. Plot No. 3, Pocket 7, Dwarka, Sector 12, New Delhi – 110 075 Pan/Gir No. Aabpa 7184 J (Assessee) : (Respondent)

…be reckoned for the purpose of determination of due date of deposits under the relevant Acts and not the month when the salary was due to the employees. It is observed that the Hon’ble Madras High Court in the case of CIT vs. Madras Radiators & Pressing Ltd. 264 ITR 620 (Mad.) has held that the term ‘every month’ in clause 38 of the Provident Fund Scheme should be read as ‘month in which the wages were actually earned, i.e., the salary payable and not when the salary was paid’. It further reiterates that the responsibility of the employer to make the payment towards the 7 Subodh Kumar Agarwal vs. Dy. CIT employ…

M/S GURUJI INFRASTRUCTURE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT DIRECTOR INCOME TAX. CPC CIRCLE-1, , THANE

In the result, the appeal of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2019-20 M/S. Guruji Infrastructure Adit, Cpc, Bangalore Private Limited 560500

…t as referred above has dismissed the appeal of the assessee. The relevant part of the decision is reproduced as under: “3.1 However, we find that the Hon’ble Madras High Court in the case of the Commissioner of Income-tax v. Madras Radiators & Pressing Ltd. 264 ITR 620 Madras has held that the term “every month” in clause 58 of the Provident Fund Scheme should be read as month in which the wages were actually earned i.e. salary payable. The relevant finding of the Hon’ble Madras High Court is reproduced as under: 4 M/s. Guruji Infrastructure Private Limited A.Y. 2019-20 “4. In our considered opinion, we are of…

MARKOLINES INFRA PRIVATE LIMITED,MUMBAI vs. ACIT/DCIT CIRCLE 15(1)(1) , MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

Bench: Shri Sandeep Singh Karhailshri Gagan Goyaland

…we further find that the coordinate bench of the Tribunal in Creative Textile Mills Pvt. Ltd. v/s DCIT, in ITA No. 409/Mum./2022, vide order dated 31/05/2023, following the decision of the Hon’ble Madras High Court in CIT v/s Madras Radiators & Pressing Ltd., 264 ITR 620 (Madras), rejected the similar arguments as raised by the learned AR before us. The relevant findings of the coordinate bench, in the aforesaid decision, are reproduced as under:- “3. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. dispute before us is regarding the due Markoline…

MARKOLINES INFRA PVT LTD.,BELAPUR vs. ACIT/DCIT CIRCLE-15(1)(1), MUMBAI

Bench: Shri Sandeep Singh Karhailshri Gagan Goyaland

…we further find that the coordinate bench of the Tribunal in Creative Textile Mills Pvt. Ltd. v/s DCIT, in ITA No. 409/Mum./2022, vide order dated 31/05/2023, following the decision of the Hon'ble Madras High Court in CIT v/s Madras Radiators & Pressing Ltd., 264 ITR 620 (Madras), rejected the similar arguments as raised by the learned AR before us. The relevant findings of the coordinate bench, in the aforesaid decision, are reproduced as under:- "3. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. dispute before us is regarding the due Page | 16…

KAARYA FACILITIES AND SERVICES LIMITED,MUMBAI vs. ITO-12(3(1), MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

…x Court in the case of Checkmate Services P. Ltd. (supra). The ld. DR further contended that the issue of reckoning the due date has been dealt with in detail by the Hon’ble Madras High Court in the case of CIT vs. Madras Radiators and Pressings Ltd. [2003] 264 ITR 620 (Mad), where it has categorically stated that the due date should be 15 days from the close of the month for which wages are payable. The ld. DR vehemently opposed for the admission of the additional ground raised by the assessee. 10. We have heard the rival submissions and perused the materials available on record. We deem it fit to admit the…

KAARYA FACILITIES AND SERVICES LIMITED,MUMBAI vs. ITO-12(3(1), MUM

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

…x Court in the case of Checkmate Services P. Ltd. (supra). The ld. DR further contended that the issue of reckoning the due date has been dealt with in detail by the Hon’ble Madras High Court in the case of CIT vs. Madras Radiators and Pressings Ltd. [2003] 264 ITR 620 (Mad), where it has categorically stated that the due date should be 15 days from the close of the month for which wages are payable. The ld. DR vehemently opposed for the admission of the additional ground raised by the assessee. 10. We have heard the rival submissions and perused the materials available on record. We deem it fit to admit the…

KAARYA FACILITIES AND SERVICES LIMITED,MUMBAI vs. ITO-12(3(1), MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

…x Court in the case of Checkmate Services P. Ltd. (supra). The ld. DR further contended that the issue of reckoning the due date has been dealt with in detail by the Hon’ble Madras High Court in the case of CIT vs. Madras Radiators and Pressings Ltd. [2003] 264 ITR 620 (Mad), where it has categorically stated that the due date should be 15 days from the close of the month for which wages are payable. The ld. DR vehemently opposed for the admission of the additional ground raised by the assessee. 10. We have heard the rival submissions and perused the materials available on record. We deem it fit to admit the…

ATLAS TOURS & TRAVELS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopalassessment Year: 2019-20

…en held to be the wage month and not the month when salary was disbursed. This has been reiterated in the decision of the Hon’ble Madras High Court in the case of CIT vs. Madras Radiation and 4 Atlas Tours & Travels Private Limited vs. Dy. CIT Processing Ltd. 264 ITR 620 (Mad) and has also been followed by the Tribunal in Creative Textile Mills Pvt. Ltd. vs. DCIT, CPC (in ITA No. 409/Mum/2022 vide order dated 24.05.2022). The said matter was recalled by the Tribunal in Miscellaneous Petition filed by the Revenue subsequent to the decision of the Hon’ble Apex Court in the case of Checkmate Services P Ltd. vs. CI…

ADVANCED BOLTING SOLUTIONS PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS) , MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.988 & 989/Mum/2023 (A.Ys. 2019-20 To 2020-21)

…urt as referred above as dismissed the appeal of the assessee. The relevant part of the decision as reproduced as under: “3.1 However, we find that the Hon’ble Madras High Court in the case of the Commissioner of Income-tax v. Madras Radiators & Pressing Ltd. 264 ITR 620 Madras has held that the term “every month” in clause 58 of the Provident Fund Scheme should be read as month in which the wages were actually earned i.e. salary payable. The relevant finding of the Hon’ble Madras High Court is reproduced as under: “4. In our considered opinion, we are of the view that the Tribunal is not correct in coming to the…

ADVANCED BOLTING SOLUTIONS PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX(APPEAS) , MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.988 & 989/Mum/2023 (A.Ys. 2019-20 To 2020-21)

…urt as referred above as dismissed the appeal of the assessee. The relevant part of the decision as reproduced as under: “3.1 However, we find that the Hon’ble Madras High Court in the case of the Commissioner of Income-tax v. Madras Radiators & Pressing Ltd. 264 ITR 620 Madras has held that the term “every month” in clause 58 of the Provident Fund Scheme should be read as month in which the wages were actually earned i.e. salary payable. The relevant finding of the Hon’ble Madras High Court is reproduced as under: “4. In our considered opinion, we are of the view that the Tribunal is not correct in coming to the…

M/S. GURUJI INFRASTRUCTURE PVT LTD., ,THANE vs. ADIT, CPC, KARNATAKA

In the result, the appeal of the assessee is dismissed

…rt as referred above has dismissed the appeal of the assessee. The relevant part of the decision is reproduced as under: “3.1 However, we find that the Hon’ble Madras High Court in the case of the Commissioner of Income-tax v. Madras Radiators & Pressing Ltd. 264 ITR 620 Madras has held that the term “every month” in clause 58 of the Provident Fund Scheme should be read as month in which the wages were actually earned i.e. salary payable. The relevant finding of the Hon’ble Madras High Court is reproduced as under: “4. In our considered opinion, we are of the view that the Tribunal is not correct in coming to the…

HALDIRAM FOODS INTERNATIONAL PVT LTD,MUMBAI vs. ACIT, CIR-10(1)(1), MUMBAI

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

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.1482 /मुं/2023(िन.व.2018-19) Haldiram Foods International Private Limited, A-204, Shyamkamal, Agrawal Market, Vile Parle East,Mumbai 400 057. Pan: Aaach-3628-L ...... अपीलाथ"/Appellant बनाम Vs. Asstt. Commissioner Of Income Tax, Circle 10(1)(1), Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "वारा/ Appellant By : Shri Hitesh Shah ""तवाद" "वारा/Respondent By : Shri Prashant Mahajan, Sr. Ar

…the date of payment of wages. Consequently, the contribution under ESIA and EPF has to be made within 15 days from the last day of calendar month. Our this view is fortified by the decision rendered in the case of CIT vs. Madras Radiators and Pressings Ltd., 264 ITR 620 (Madras). The relevant extract of the judgment is reproduced herein below: 4. In our considered opinion, we are of the view that the Tribunal is not correct in coming to the conclusion that there was some ambiguity in construing the expression "month" used in para 38 of the scheme under the Provident Fund Act on the premise that the assessee use…

DIWYESH MAHENDRA DAVE,MUMBAI vs. DY. CIT CIRCLE 41(2)1, MUMBAI

In the result, the appeal by the assessee is dismissed

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…the Tribunal in Creative Textile Mills Pvt. Ltd. v/s DCIT, in ITA No. 409/Mum./2022, vide order dated Diwyesh Mahendra Dave ITA no.1190/Mum./2023 31/05/2023, following the decision of the Hon’ble Madras High Court in CIT v/s Madras Radiators & Pressing Ltd., 264 ITR 620 (Madras), rejected the similar arguments as raised by the learned AR before us. The relevant findings of the coordinate bench, in the aforesaid decision, are reproduced as under:- “3. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. dispute before us is regarding the due date befo…

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

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

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

…such wages are paid in the following month, the liability to deposit the employee's contribution to the fund gets differed by another month.” 016. Further honourable madras High Court in COMMISSIONER OF INCOME-TAX v MADRAS RADIATORS AND PRESSINGS LTD. [2003] 264 ITR 620 (Mad) wherein the second question was as under:- “2. Whether the Tribunal was right in law in reckoning the date of pay- ment of salary (viz.) seventh of the succeeding month as the ITA Nos.1076/Mum/2022 Drishti Lifesaving Pvt. Ltd.; A.Y. 2019-20 date from which the due date of payment to the Government of ESI and EPF dues and the delay thereon…

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

In the result, appeal of the assessee is dismissed

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

…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…

KADER EXPORTS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, THANE , THANE

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

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.2251 /मुं/2021(िन.व.2019-20) Kader Exports Private Limited D Wing, 3Rd Floor, Amerchand Mansion 16, Madame Cama Road, Colaba,Mumbai - 400 039. Pan: Aacck-9753-H ...... अपीलाथ"/Appellant बनाम Vs. The Dy.Commissioner Of Income-Tax , Central Circle -3,Thane, 6Th Floor, Ahar It Park, Road No.16Z, Nehru Nagar, Wagle Industrial Estate, Thane (West), Thane. ..... "ितवादी/Respondent

…the date of payment of wages. Consequently, the contribution under ESIA and EPF has to be made within 15 days from the last day of calendar month. Our this view is fortified by the decision rendered in the case of CIT vs. Madras Radiators and Pressings Ltd., 264 ITR 620 (Madras). The relevant extract of the judgment is reproduced herein below: 4. In our considered opinion, we are of the view that the Tribunal is not correct in coming to the conclusion that there was some ambiguity in construing the expression "month" used in para 38 of the scheme under the Provident Fund 5 Act on the premise that the assessee…

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

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

…y dismissed." ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19, 19-20 & 20-21 CALIBEHR BUSINESS SUPPORT SERVICES PVT. LTD. 33. Further honourable madras High Court in case of CIT versus madras radiators and pressings Ltd 2003] 129 Taxman 709 (Madras)/[2003] 264 ITR 620 (Madras) where the following question was raised:- 34. "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was certain amount of ambiguity over the expression „15 days from the close of the month' as defined in section 38 of the Employees' Provident Fund Scheme, 1952, vis-a-vis month…

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

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

…y dismissed." ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19, 19-20 & 20-21 CALIBEHR BUSINESS SUPPORT SERVICES PVT. LTD. 33. Further honourable madras High Court in case of CIT versus madras radiators and pressings Ltd 2003] 129 Taxman 709 (Madras)/[2003] 264 ITR 620 (Madras) where the following question was raised:- 34. "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was certain amount of ambiguity over the expression „15 days from the close of the month' as defined in section 38 of the Employees' Provident Fund Scheme, 1952, vis-a-vis month…

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

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

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

…y dismissed." ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19, 19-20 & 20-21 CALIBEHR BUSINESS SUPPORT SERVICES PVT. LTD. 33. Further honourable madras High Court in case of CIT versus madras radiators and pressings Ltd 2003] 129 Taxman 709 (Madras)/[2003] 264 ITR 620 (Madras) where the following question was raised:- 34. "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was certain amount of ambiguity over the expression „15 days from the close of the month' as defined in section 38 of the Employees' Provident Fund Scheme, 1952, vis-a-vis month…