How many judgments cite CIT v. State Bank of Bikaner & Jaipur?

524 judgments on BharatTax cite CIT v. State Bank of Bikaner & Jaipur (43 Taxmann.com 411), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. State Bank of Bikaner & Jaipur come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 145A, Section 234B, Section 234C, Section 37(1), Section 43B.

CIT v. State Bank of Bikaner & Jaipur

43 Taxmann.com 411High Court2014#127 most cited

What is CIT v. State Bank of Bikaner & Jaipur authority for?

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

524

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. State Bank of Bikaner & Jaipur · SBBJ · employees contribution to PF · ESI payment · Section 36(1)(va) · Section 43B · Section 2(24)(x) · Section 139(1) · due date of return · belated deposit · deduction of welfare funds

Also reported as

363 ITR 7099 DTR 131225 Taxmann 6

Sections most often in play

Section 36(1)(va)Section 145A Section 234B Section 234C Section 37(1)Section 43B Section 10(23C)Section 11

Read the full judgment

Issues it is cited on

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

Judgments citing CIT v. State Bank of Bikaner & Jaipur

Gurmeet Singh Hora, Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur02 Jul 2026AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 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. 45/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) PAN : AAOPH6268D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Centralized Processing Center (CPC), Bengaluru ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.08.2023 घोषणा क" तार"ख / Dat…

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 306 & 307/JPR/2021 निर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18 | The DCIT, | Circle-7, | Jaipur. | बनाम | Vs. | M/s GVK Jaipur Expressway Pvt. Ltd. | 156-159 Paigah House, Sardar Patel | Road, Secunderabad, Telangana. | स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AABCG5541J | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent…

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 306 & 307/JPR/2021 निर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18 | The DCIT, Circle-7, Jaipur. | बनाम Vs. | M/s GVK Jaipur Expressway Pvt. Ltd. 156-159 Paigah House, Sardar Patel Road, Secunderabad, Telangana. | |---|---|---| | स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AABCG5541J | अपीलार्थी / Appellant | प्रत्यर्थी / Respo…

Rajasthan State Ganganagar Sugar Mills Limited, Jaipur vs. ACIT, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 279/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143Section 145ASection 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 235/JP/2024 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Deputy Commissioner of Income Rajasthan State Ganganagar Vs. Tax, Sugar Mills Limited 4th Circle-06, Floor, Nehru Sahkar Jaipur Bhawan, Bhawani Singh, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR8906R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 279/JP/2…

DCIT, Circle-6, Jaipur, Ncrb vs. Rajasthan State Ganganagar Sugar Mills Limited, Nehru Sehkar Bhawan, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 235/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143Section 145ASection 36(1)(va)

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)

Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…n as much as the Hon'ble Rajasthan High Court has already taken a view that employer and employees contributions both, if paid before the due date u-s 139 no disallowance can be made u-s 36(1)(v)(a) r-w s.2(24)(x) and s.43B. In the case of CIT vs. SBBJ (2014) 363 ITR 70 (Raj), it was held that: “Where PF and-or EPF, CPF, GPF etc., if paid after due date under respective Act but before filing of return of income u-s.139(1), could not be disallowed u-s.43B or u-s.36(1)(va). Substantial question of law answered against revenue and in favour of assessee. Revenue's appeal dismissed." 4.2.3 Similarly in the case of CIT…

Neeraj Dadhich, Jaipur vs. ADIT, CPC, Bangalore

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

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “SMC” JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 1142/JPR/2024 Assessment Year: 2018-19 Sh. Neeraj Dadhich Vs. ADIT, CPC 845, Vasudev Temple, Banglore Near-Post Office, Sanganer, Rajasthan-302029 [PAN: BORPD 4533F] (Respondent) (Appellant Appellant by : Sh. Rajendra Sisodia, Adv. Respondent by : Sh. Gautam Singh Choudhary,JCIT-DR Date of Hearing : 01.10.2024 Date of Pronouncement : 10.10.2024 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order da…

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…EPF before the due date of filing of return of income u/s 139(1). In view of settled legal position by Hon’ble Rajasthan High Court in the case of Commissioner of Income Tax Versus M/s. State Bank of Bikaner & Jaipur and Jaipur Vidyut Vitaran Nigam Ltd [2014] 363 ITR 70 has allowed delay in deposit of challan but before due date of filing of ITR u/s 139(1). Hon’ble Rajasthan High Court Held as under:- Relying upon Allied Motors (P) Ltd. vs. CIT [1997 (3) TMI 9 - SUPREME Court] - the legislature brought in the statute Section 43(B)(b) to curb the activities of such tax payers who did not discharge their statutory…

Sm Workforce Private Limited, Bhiwadi vs. ITO, Ward, Bhiwadi

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

…of the assesse is allowable u.s. 36 sub-section 1 clause va read with section 43B of the I.T. Act 1961, in view of binding decision of the jurisdictional honorable Rajasthan High Court in the cases of CIT Vs. State Bank Of Bikaner and Jaipur reported in 2014 363 ITR 70 Rajasthan, CIT Vs. Jaipur Vidhyut Vitran Nigam Limited reported in 2014 363 ITR 307 Rajasthan and CIT Vs. Udaipur Dugdh Utpadak Sahkari Sangh Limited reported in 2014 366 ITR 163 Rajasthan, which may kindly be allowed. 4. The Assessee craves right to add, alter or amend any of the grounds of appeal.” 3. Apropos Ground No. 1 and 2 of the assessee,…

M/S. Jai Enterprises, Raipur vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 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. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 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 Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 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 Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 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. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

Om Prakash, Jodhpur vs. Ld. AO Ward 3(4), Kalyan

In the result, appeal of the assessee is dismissed

ITA 1713/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Sept 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalshri Om Prakash Near Mobile World Ratanada Defence Lab Road Jodhpur-342 001 Rajasthan Pan: Acpp0758B ...... Appellant Vs.

For Appellant: NoneFor Respondent: Ms. Kakoli Ghosh

Section 143(1)Section 143(1)(a)Section 154Section 250Section 254(2)Section 36(1)Section 36(1)(va)

…count in computing the total income in the return as per section 143(1)(a)(iv). (ii) the said amount has been paid before due date of filing of return and thus cannot be added to income in view of decision of jurisdictional High Court in case of CIT vs. SBBJ 99 DTR 131 and CIT vs. Jaipur Dugdh Utpadak Sahakari Sangh Ltd. 98 DTR 109.", Hon’ble ITAT Jaipur in case of Nigam Jewels Pvt Ltd. vs. ACIT/DCIT, Jaipur ITA. No. 356/JP/2022, Hon’ble ITAT Mumbai in case of PR Packaging Service vs. ACIT, Mumbai ITA. No. 2376 / M * UM / 2022 2. That CIT (A) has wrongly interpreted that by late deposit of employee contribution…

The Lake Palace Hotels & Motelsprivate Limited, Udaipur vs. PCIT, Circle-2, Udaipur

In the result, appeal of the assessee is allowed

ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43

…own subsidiaries Historic Resorts Hotel Pvt. Ltd & Shikarbadi Hotel Pvt Ltd. and accordingly there is no basis/justification for disallowing the amount of Rs 9,78,046/-. We also further rely on following cases:  CIT vs. State Bank of Bikaner & Jaipur (2014) 99 DTR 131 (Raj.)  CIT v. Alom Extrusions Limited reported in 319 ITR 306(SC)  CIT v. Aimil Limited reported in (2010) 321 ITR 508(Del.)  CIT Vs. Vinay Cement Ltd.(SC)  DCIT Vs. Bengal Chemicals and Pharmaceutical Ltd. (2011) 11 taxmann 328 (Kol)  Kwality Milk Foods Ltd. v. Asstt. CIT (2006) 102 TTJ (Chennai)(SB) We also submit that as per decision of…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…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.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

Abhay Chordia, Jaipur vs. DCIT Circle 1, Jaipur

Appeal of the assessee is partly allowed

ITA 291/JPR/2023[2014-15]Status: HeardITAT Jaipur03 Aug 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Deeraj Borad, CAFor Respondent: Sh. Anoop Singh (Addl. CIT)

Section 139(1)Section 143(3)Section 145(3)Section 69C

…gs. b. It is respectfully submitted that the issue of disallowance of PF and ESI is covered in favour of the assessee by various decisions of the Hon'ble jurisdictional High Court including the decision in case of CIT vs. State Bank of Bikaner & Jaipur (2014) 363 ITR 70 (99 DTR 131) (Raj.) as well as decisions in the cases of CIT vs. Jaipur Vidyut Vitran Nigam Ltd. (2014) 363 ITR 307 (Raj.). c. Besides the appellant craves leave to refer to and rely upon the judgement dated 08/03/2019 of Honourable Income Tax Appellate Tribunal, Jaipur Bench in ITA No. 1184/JP/2018 and ITA No. 1185/JP/2018 for AY 2013-14 and 2014…

Chandra Shekhar Tiwari, Flat No. B-9, D-224, Tanwar Residency, Tulsi Marg, Bani Park, Jaipur vs. Income Tax Officer, Ward-1(2), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

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

…turn of income and then these are allowable. In this case, the payment stood made much earlier than the date of filing of return of income and thus the same are allowable. To this effect, the ld.AR submitted the following case laws. 1. CIT Vs SBBJ and JVVNL , 363 ITR 70 (Raj) 2. CIT Vs. Udaipur DugdhUtpadak Sahakari Sangh Ltd., Udaipur (2014), 366 ITR 163 (Raj) 3. CIT vs Ghatge Patil Transporters Ltd. (2014) 368 ITR 749 (Bom.) 4. CIT vs SBBJ (2014) 99 DTR 131(Raj) 5. CIT vs Alom Extrusions Ltd. 319 ITR 306 (SC) 4 Chandra Shekhar Tiwari vs ITO, Ward 1(2), Jaipur 6. CIT vs JVNNL 98 DTR 105 (Raj) 7. CIT Vs. Udaipur…

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

In the result, all the three appeals of the assessee in ITA No

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

…961. Even otherwise, the claim of the assessee is allowable u/s 36(1) (va) r.w.s, 43B of the I.T. Act 1961, in view of binding decision of the Hon'ble jurisdictional Rajasthan High Court in the cases of CIT Vs State Bank of Bikaner and Jaipur reported in 2014 363 ITR 70 Rajasthan, CIT Vs Jaipur Vidhyut Vitran Nigam: Limited reported in 2014 363 ITR 307 Rajasthan and CIT VS Udaipur Dugdh Utpadak Sahkari Sangh Limited reported in 2014 3 66 ITR 163 Rajasthan, which may kindly be allowed as the ruling of decision of Hon'ble SC in case of Checkmate Services Pvt Ltd vs CIT and amendments to section 36(1)(va) and sec. 4…