CIT v. Vinay Cements Ltd.

213 CTR 268Supreme Court of India2007#171 most cited

What is CIT v. Vinay Cements Ltd. authority for?

Employees' contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 2(24)(x) if deposited by the assessee before the due date for filing the income tax return.

422

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Vinay Cements Ltd. · Vinay Cements SC · employees contribution PF ESI · Section 36(1)(va) · Section 2(24)(x) · belated deposit ESI EPF · deduction allowability · due date filing return · penalty Section 270A

Sections most often in play

Section 250Section 143(1)(a)Section 143(3)Section 270ASection 28Section 36(1)(va)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 36(1)section 36india

Judgments citing CIT v. Vinay Cements Ltd.

Allied Resource Management Services (India) Private Limited, Pune vs. Asst. Director of Income Tax (CPC), Bangalore

ITA 643/PUN/2021[2019-20]Status: DisposedITAT Pune29 Sept 2022AY 2019-20

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Mangesh Wadwane, Aurangabad vs. Income-Tax Officer, Ward 1(1), Aurangabad

ITA 620/PUN/2021[2018-19]Status: DisposedITAT Pune29 Sept 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Global Advertisement Services Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle 1(1), Pune

ITA 615/PUN/2021[2019-20]Status: DisposedITAT Pune29 Sept 2022AY 2019-20

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Lokmanya Hospital P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

ITA 614/PUN/2021[2019-20]Status: DisposedITAT Pune29 Sept 2022AY 2019-20

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

New Melting Cenre Centre P Ltd, Kolhapur vs. Assistant Director of Income-Tax, CPC, Bengaluru

ITA 610/PUN/2021[2019-20]Status: DisposedITAT Pune29 Sept 2022AY 2019-20

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Bizconindia Facilities P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

ITA 607/PUN/2021[2018-19]Status: DisposedITAT Pune29 Sept 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Bizconindia Facilities P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

ITA 606/PUN/2021[2017-18]Status: DisposedITAT Pune29 Sept 2022AY 2017-18

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Abhilasha Hr Solutions P Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle-8, Pune

ITA 603/PUN/2021[2019-20]Status: DisposedITAT Pune29 Sept 2022AY 2019-20

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Navjeevn Hatcheries P Ltd, Aurangabad vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

ITA 601/PUN/2021[2018-19]Status: DisposedITAT Pune29 Sept 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Khadkeshwar Hatcheries Ltd, Aurangabad vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

ITA 597/PUN/2021[2018-19]Status: DisposedITAT Pune29 Sept 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

Rsg Solutions Private Limited, New Delhi vs. ACIT, Circle-20(2), New Delhi

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

…ee had made the payment before the due date of filing of the return, which was a fact apparent from the record.‖ The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon‘ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Amritsar Swadeshi Textile Corporation, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 175/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9(1) of the Act and as such payment has been made and deposited in the Government account within the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance w…

Trg Industries Private Limited, Jammu vs. Assistant Commissioner of Income Tax Central Circle, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 170/ASR/2022[2018-19]Status: DisposedITAT Amritsar16 Sept 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9(1) of the Act and as such payment has been made and deposited in the Government account within the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance w…

Sant Valves Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 168/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9(1) of the Act and as such payment has been made and deposited in the Government account within the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance w…

Sh. Satish Jain, Jammu vs. Deputy Commissioner of Income Tax Circle-1, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 158/ASR/2022[2019-20]Status: DisposedITAT Amritsar16 Sept 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9(1) of the Act and as such payment has been made and deposited in the Government account within the stipulated time u/s. 139(1) then no disallowance can be made in view of the decision of the Hon'ble Apex Court in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508 and Commissioner Of Income Tax, Circle-I, Kolkata vs M/S. Vijay Shree Limited, ITAT- 245 of 2011. 7. During the argument of the D/R relied on the orders of the ld AO & the ld. CIT(A). No other contrary judgment was placed during hearing. 8. The reliance w…

Apex Insurance Consultant Ltd, New Delhi vs. ITO Ward -3(1), New Delhi

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

ADIT, CPC, Bengaluru, Bengaluru (Karnataka) vs. Shikhar Sadh, Daryaganj Delhi

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2021[2019-2020]Status: DisposedITAT Delhi08 Sept 2022AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1460/Del/2021 िनधा"रणवष"/Assessment Year: 2019-20

For Respondent: Shri M. Baranwal
Section 143(1)Section 36Section 36(1)(va)Section 43B

…ee had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. We…

Wazir Chand Handicraft, Moradabad(U.P) vs. ACIT, Circle-1, Moradabad, Uttarpradesh

In the result, the appeal of the assessee is allowed

ITA 1468/DEL/2021[2018-2019]Status: DisposedITAT Delhi07 Sept 2022AY 2018-2019

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 1468/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 Wazir Chand Handicrafts, Acit बनाम C/O. Kansal Kapoor & Co., Circle : 1, Vs. 1St Floor, 26-Civil Lines, Moradabad. Near Dayanand Degree College Moradabad [U.P.] – 244 001. Pan No. Aaafw2553L अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: N o n eFor Respondent: Shri M. Baranwal
Section 143(1)Section 36Section 36(1)(va)Section 43B

…ee had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. We…

Sona Fashions Inc, Delhi vs. ITO, Ward-29(5), New Delhi

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

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

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

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

DCIT, Circle- 10(1), New Delhi vs. G4S Facility Services (India) Pvt. Ltd., New Delhi

In the result, appeal filed by the Revenue is dismissed

ITA 559/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Sh. SalilKapoor, Ld. AdvFor Respondent: Sh. Ravi Kant Choudhary, Ld. Sr. DR
Section 139(1)Section 2(24)(x)Section 250Section 26(1)(va)Section 36(1)(va)Section 43B

…lls (P) Ltd. (2014) 366 ITR 167 (P&H) have held that - both the employee's and employer's contribution are covered under the amendment to Sec. 43B of the I.T. Act. 6.4 Following the principle laid down by the Hon'ble Supreme court in the case of Vinay Cement 213 CTR 268, the Hon'ble High Court, Delhi in CIT vs. AIMIL Limited [2010] 321 ITR 508 has held that- "We may only add that if the employees' contribution is not deposited by the due date prescribed under the relevant Acts and is deposited late, the employer not only pays interest on delayed payment but can incur penalties also, for which specific provision…