CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

242 ITR 114High Court2000#366 most cited

What is CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. authority for?

Employee contributions to welfare funds, such as provident fund or ESI, are deductible under section 36(1)(va) of the Income-tax Act if paid before the due date for filing the return of income, even if paid after the due date specified in the respective welfare fund statute.

238

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2023.

Also referred to as

CIT v. South India Corporation Ltd. · 242 ITR 114 · Section 36(1)(va) · Section 43B · employee contribution deduction · provident fund · ESI · payment due date · return filing date · welfare fund

Issues it is cited on

section 36(1)(va)section 43bsection 36(1)section 43section 36india

Judgments citing CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

Shri Raja Ram, Yamuna Nagar vs. ITO-Ward-3, Yamuna Nagar

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

ITA 191/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K.Sainihearing Through Video Conferencing

For Appellant: Sh. Gaurav Mittal, AdvocateFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

…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 Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

Sanchi Management Services Pvt.Ltd, Chandigarh vs. ITO-Ward-5(2), Chandigarh

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

ITA 190/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh20 Oct 2021AY 2018-19

Bench: Shri N.K.Sainihearing Through Video Conferencing

For Appellant: Sh. Gaurav Mittal, AdvocateFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

…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 Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

Opel Sulz Private Limited, Bhilwara vs. ACIT, Circle, Bhilwara

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

ITA 74/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Opel Sulz Private Limited, Bhilwra vs. ACIT, Circle, Bhilwara

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

ITA 73/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Santok Sngh Gehlot, Jodhpur vs. ITO, Ward-3(3), Jodhpur

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

ITA 64/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Wheel O City, Sri Ganganagar vs. ITO, Ward-1, Sri Ganganagar

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

ITA 63/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Wheel O City, Sri Ganganagar vs. ITO, Ward-1, Sri Ganganagar

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

ITA 62/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Shashi Maheshwari, Jodhpur vs. ADIT, CPC, Bengaluru

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

ITA 58/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Arpit Gulecha, Jodhpur vs. DCIT, CPC, Bengaluru

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

ITA 57/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2018-19 Arpit Gulecha, Vs. The DCIT, Jodhpur CPC, Bengaluru PAN NO: AHDPG9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The ADIT, Jodhpur CPC, Bengaluru PAN NO: AASPM0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The DCIT, Bhilwara CPC, Banglore PAN NO: AAACO2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The ADIT, Bhilwara CPC, Banglore…

Lubi Gel LLP, Jodhpur vs. ADIT CPC, Bengaluru

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

ITA 69/JODH/2021[2019-20]Status: DisposedITAT Jodhpur27 Sept 2021AY 2019-20
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos. 49 & 52/Jodh/2021 Assessment Years : 2018-19 & 2019-20 C.G. Techosoft Pvt. Ltd. Vs. The ITO, 6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.0…

Lubi Gel LLP, Jodhpur vs. DCIT, CPC, Bengaluru

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

ITA 68/JODH/2021[2018-19]Status: DisposedITAT Jodhpur27 Sept 2021AY 2018-19
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos. 49 & 52/Jodh/2021 Assessment Years : 2018-19 & 2019-20 C.G. Techosoft Pvt. Ltd. Vs. The ITO, 6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.0…

Bikaner Ceramics Private Limited, Bikaner vs. ADIT, CPC, Bangalore / ACIT, Circle-1, Bikaner

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

ITA 60/JODH/2021[2019-20]Status: DisposedITAT Jodhpur27 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSIAN, JUDICIAL MEMBER Mohangarh Engineers and Vs The DCIT, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) PAN:AANFM4741R Revenue By Smt. Monisha, JCIT DR Assessee By Smt. Raksha Birla,CA & Sh Rajendra Jain, Advocate & Bikaner Ceramics Private Vs The ADIT, CPC, Limited, Bikaner Bangluru (Appellant) (Respondent) PAN:AAAC6690C Revenue By Smt. Monisha, JCIT DR Assessee By Shri Amit Kothari, CA Date of hearing 27.09.2021 Date of Pronouncement 27.09.2021 O R D E R PER N.…

Mohangarh Engineers and Construction Company, Jodhpur vs. DCIT, Circle-1, Jodhpur

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

ITA 59/JODH/2021[2015-16]Status: DisposedITAT Jodhpur27 Sept 2021AY 2015-16

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSIAN, JUDICIAL MEMBER Mohangarh Engineers and Vs The DCIT, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) PAN:AANFM4741R Revenue By Smt. Monisha, JCIT DR Assessee By Smt. Raksha Birla,CA & Sh Rajendra Jain, Advocate & Bikaner Ceramics Private Vs The ADIT, CPC, Limited, Bikaner Bangluru (Appellant) (Respondent) PAN:AAAC6690C Revenue By Smt. Monisha, JCIT DR Assessee By Shri Amit Kothari, CA Date of hearing 27.09.2021 Date of Pronouncement 27.09.2021 O R D E R PER N.…

C G Technosoft Pvt. Ltd., Jodhpur vs. Asst. Director of Income Tax, Bengaluru

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

ITA 52/JODH/2021[2019-20]Status: DisposedITAT Jodhpur27 Sept 2021AY 2019-20
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos. 49 & 52/Jodh/2021 Assessment Years : 2018-19 & 2019-20 C.G. Techosoft Pvt. Ltd. Vs. The ITO, 6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.0…

C.G. Technosoft Pvt. Ltd., Jodhpur vs. ITO, Ward-3(1), Jodhpur

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

ITA 49/JODH/2021[2018-19]Status: DisposedITAT Jodhpur27 Sept 2021AY 2018-19
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos. 49 & 52/Jodh/2021 Assessment Years : 2018-19 & 2019-20 C.G. Techosoft Pvt. Ltd. Vs. The ITO, 6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.0…

M/S Mplex Networks Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(4), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3371/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Sept 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 36(1)(iv)

…eliance on the following judgments:- (i) CIT v. Merchem Ltd. [2015] 61 taxmann.com 119 / 235 Taxmann 378 / 378 ITR 443 (Ker) (ii) CIT v. Gujarat State Road Transport Corpn. [2014] 366 ITR 170 (Guj) (iii) CIT v. South India Corpn. Ltd. [2000] 108 Taxman 322 / 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 134 Taxman 503 / 269 ITR 285 (Ker) 12. Accordingly, this issue is remitted to the file of the Assessing Officer to verify whether the above contribution towards provident fund has been made within the due date of filing the return of income u/s. 139(1) of…

M/S Mplex Networks Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3370/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Sept 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 36(1)(iv)

…eliance on the following judgments:- (i) CIT v. Merchem Ltd. [2015] 61 taxmann.com 119 / 235 Taxmann 378 / 378 ITR 443 (Ker) (ii) CIT v. Gujarat State Road Transport Corpn. [2014] 366 ITR 170 (Guj) (iii) CIT v. South India Corpn. Ltd. [2000] 108 Taxman 322 / 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 134 Taxman 503 / 269 ITR 285 (Ker) 12. Accordingly, this issue is remitted to the file of the Assessing Officer to verify whether the above contribution towards provident fund has been made within the due date of filing the return of income u/s. 139(1) of…

Ridhi Sidhi Mills (India) Pvt. Ltd., Pali vs. DCIT, CPC, Bangalore

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

ITA 72/JODH/2021[2019-20]Status: DisposedITAT Jodhpur24 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 71 & 72/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Ridhi Sidhi Mills (India) Pvt. Vs. The DCIT, Ltd., CPC, Pali Banglore PAN NO: AABCR5184L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 28.09.2021 Date of Pronouncement : 28.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT Both the appeals by the assessee are directed against the separate orders of the CIT(Appeal), National Facel…

Ridhi Sidhi Mills (India) Pvt. Ltd., Pali vs. DCIT, CPC, Bangalore

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

ITA 71/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 71 & 72/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Ridhi Sidhi Mills (India) Pvt. Vs. The DCIT, Ltd., CPC, Pali Banglore PAN NO: AABCR5184L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 28.09.2021 Date of Pronouncement : 28.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT Both the appeals by the assessee are directed against the separate orders of the CIT(Appeal), National Facel…

Manibhadra Udhyog, Pali vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 70/JODH/2021[2017-18]Status: DisposedITAT Jodhpur24 Sept 2021AY 2017-18

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2017-18 Manibhadra Udhyog, Vs. The Dcit, Pali Cpc, Banglore Pan No: Aagfm4258G Appellant Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Smt. Monisha, Jcit Dr Date Of Hearing : 28.09.2021 Date Of Pronouncement : 28.09.2021 आदेश/Order

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2017-18 Manibhadra Udhyog, Vs. The DCIT, Pali CPC, Banglore PAN NO: AAGFM4258G Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 28.09.2021 Date of Pronouncement : 28.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT The appeal filed by the assessee is directed against the order of the CIT(Appeal), National Faceless Appeal Centre, (NFAC) Delhi dated 23.06.2021. 2. The only issue…