Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

366 ITR 167High Court2014#174 most cited

What is Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd. authority for?

Employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) are deductible under the Income Tax Act if deposited by the assessee before the due date for filing the return of income, even if such deposits are made after the specific due dates prescribed under the respective PF and ESI Acts.

400

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hemla Embroidery Mills · CIT v. Hemla Embroidery Mills · 366 ITR 167 · employee contribution PF ESI · section 36(1)(va) · section 2(24)(x) · section 43B · deductibility · due date return of income · disallowance employee welfare funds · Punjab & Haryana High Court

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 2(24)(x)section 43bsection 158bsection 158section 36(1)

Judgments citing Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…tribution to PF & ESI was also highly debatable and there were divergent views from various High Courts and Tribunal. We observed that the jurisdictional High Court in the case of CIT v. Hemla Embroidery Mills (P) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207/366 ITR 167 (Punjab & Haryana) held that employee's contribution to PF & ESI deposited prior to due date for filing return of income but beyond the due dates specified in the PF & ESI Act, would be deductible. So when the intimations u/s 143(1) were passed for AY 2017-18 and 2019 20 there was a binding decision of the Jurisdictional High Court in favour of t…

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…tribution to PF & ESI was also highly debatable and there were divergent views from various High Courts and Tribunal. We observed that the jurisdictional High Court in the case of CIT v. Hemla Embroidery Mills (P) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207/366 ITR 167 (Punjab & Haryana) held that employee's contribution to PF & ESI deposited prior to due date for filing return of income but beyond the due dates specified in the PF & ESI Act, would be deductible. So when the intimations u/s 143(1) were passed for AY 2017-18 and 2019 20 there was a binding decision of the Jurisdictional High Court in favour of t…

M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

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

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…dismissed the appeal filed by the revenue. Also, we find that a similar view had been arrived at by various Hon’ble High Courts, as under :- i. CIT Vs. Amil Ltd reported (2010) 321 ITR 508 (Delhi High Court) ii. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) iii. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) iv. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) v. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) vi. CIT Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) vii. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) viii. CIT Vs. Vijay Shree Ltd…

BONY POLYMERS PRIVATE LIMITED,FARIDABAD vs. DCIT, CIRCLE-5(1), DELHI

In the result, appeal of the assessee is dismissed

ITA 1566/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Kul Bharat & Shri M. Balaganeshbony Polymers Pvt. Ltd, Vs. Dcit, Plot No. 77, Sector-6, Circle-5(1), Faridabad, Haryana Delhi (Appellant) (Respondent) Pan: Aabcb1594N

For Appellant: Shri Jitendra Jindal, CAFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(3)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…en retrospective effect. The ld. AR relied on the decision of Hon’ble Supreme Court in the case of Vinay Cement reported in 213 ITR 268 (SC) and the decision of Hon’ble Jurisdictional High Court in the case of CIT vs Hemla Embroidery Mills (P) Ltd reported in 366 ITR 167 (P&H) and further on the decision of Delhi Tribunal in the case of Anup Service Station vs DCIT in ITA Nos. 74 & 75 /Del/2022 dated 5.4.2022 in support of his contentions. We find that all these arguments of the assessee had been considered by the recent decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported…

LAL BABU PANDEY,GURGAON vs. ITO,WARD-1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…80/] without appreciating the fact that deduction towards employees contribution to PF and ESI u/s.36(1)(va) was claimed in the return of income applying the jurisdictional Punjab & High Court Order in the case of "CIT Vs. Hemla Embrodiery Mill (P) Ltd [2014] 366 ITR 167 (P&H HC) & CIT Vs. Mark Auto Industries Ltd 2014] 358 ITR 43 (P&H.HC)", accordingly assessee shall not be liable for interest on account of disallowances of Rs.31,81,554/-us.36(1)(va) relating to employees contribution to PF & ESI thus prays for deletion of interest in full. I.T.A. Nos. 275 & 1232/Del/2023 GROUNDS OF APPEAL RELATING TO MERITS A…

LAL BABU PANDEY,GURGAON vs. ITO WARD 1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…80/] without appreciating the fact that deduction towards employees contribution to PF and ESI u/s.36(1)(va) was claimed in the return of income applying the jurisdictional Punjab & High Court Order in the case of "CIT Vs. Hemla Embrodiery Mill (P) Ltd [2014] 366 ITR 167 (P&H HC) & CIT Vs. Mark Auto Industries Ltd 2014] 358 ITR 43 (P&H.HC)", accordingly assessee shall not be liable for interest on account of disallowances of Rs.31,81,554/-us.36(1)(va) relating to employees contribution to PF & ESI thus prays for deletion of interest in full. I.T.A. Nos. 275 & 1232/Del/2023 GROUNDS OF APPEAL RELATING TO MERITS A…

M/S LEISURE EXPORT WORLDWIDE ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

ITA 3/ASR/2022[2017-18]Status: DisposedITAT Amritsar07 Aug 2023AY 2017-18

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

For Appellant: None (Written submission)For Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(1)Section 246Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 3/Asr/2022 Assessment Year: 2017-18 M/s Leisure Export Vs. Asstt. Commissioner of Income Worldwide, S-24/25, Tax, Circle-1, Jalandhar Industrial Area, Jalandhar [PAN: AAEFL 5774A] (Appellant) (Respondent) Appellant by : None (Written submission) Respondent by: Sh. Rajiv Wadhera, Sr. DR Date of Hearing: 26.07.2023 Date of Pronouncement: 07.08.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the by the assessee against the order…

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assess…

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assess…

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assess…

M/S. SURESH ELECTRICALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, appeal of the assessee is dismissed

ITA 724/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Suresh Electricals, Vs. Dcit, Ward No.25, Cmc T. S. No.227, Tilak Cpc, Nagar, Khb Colony, Bengaluru. Bellary – 583 101. Pan : Abyfs 9751 M Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 12.07.2022, Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…V. CIT (2017) 78 taxmann.com 47 (all) CIT vs. Udaipur Dugh Utpadak Sahkari Sangh Ltd., [2014] 366 ITR 163/[2013] 217 Taxman 64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Int…

BHORUKA FABCONS PRIVATE LIMITED,MYSURU vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is dismissed

ITA 910/BANG/2022[2020-21]Status: DisposedITAT Bangalore24 Nov 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.427E, Hebbal Industrial Area, Cpc, Mysuru – 570 016. Bengaluru. Pan : Aaccb 9377 N Appellant Respondent Assessee By : Shri. Bhargava S. N, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 28.07.2022, Relating To Assessment Year 2020-21. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Calculated In The Prescribed Manner Under The Relevant Act. As Per Page 2 Of 13

For Appellant: Shri. Bhargava S. N, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…V. CIT (2017) 78 taxmann.com 47 (all) CIT vs. Udaipur Dugh Utpadak Sahkari Sangh Ltd., [2014] 366 ITR 163/[2013] 217 Taxman 64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence Indi…

CHASE SECURITY,BANGALORE vs. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 796/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Chase Security, Vs. The Ito, No.16/A, 1St Floor, Millar Tank Bund Ward – 6(3)(1), Cpc, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. Pan : Aaefc 2412 L Appellant Respondent Assessee By : Smt. Sheethal Borkar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 21.11.2022 Date Of Pronouncement : 23.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Dated 29.04.2021 By The Nfac, Delhi Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Smt. Sheethal Borkar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…V. CIT (2017) 78 taxmann.com 47 (all) CIT vs. Udaipur Dugh Utpadak Sahkari Sangh Ltd., [2014] 366 ITR 163/[2013] 217 Taxman 64 (Mag.)/35 taxmannn.com 616 (Raj.) CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) CIT vs. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 167/{2013} 217 Taxman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Int…

M/S, MADRAS HYDRAULIC HOSE PVT LTD,CHENNAI vs. DCIT,CORPORATE CIRCLE-4(1), CHENNAI

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

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

…gh Court dissented with the judgments of Rajasthan High Court in Commissioner of Income-Tax v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view…

HERO ECOTECH LIMITED ,LUDHIANA (PUNJAB) vs. DCIT, CPC, BENGALURU , KARNATAKA BENGLURU

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1469/DEL/2021[2017-2018]Status: DisposedITAT Delhi15 Sept 2022AY 2017-2018

Bench: Shri Shamim Yahya & Shri Anubhav Sharmahero Ecotech Ltd, Vs. Dcit, Ludhiana (Punjab), Cpc, Bengaluru, Phase-Viii, Chandigarh Kannataka, Bengluru Road Focal Point, Mangli, Ludhiana (Appellant) (Respondent) Pan: Aacch1308R

For Appellant: Shri Sumit Bangal, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…le Supreme Court in case of CIT Vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC), Hon'ble Bombay High Court in CIT Vs. Ghatge Patil Transports Ltd (2014) 368 ITR 749 (Bom) and Punjab & Haryana High Court in case of CIT Vs. Hernia Embrodery Mills (P) Ltd (2014) 366 ITR 167 (P&H). It was submitted that after the Bharat Hotel Ltd (supra) case in PCIT Vs. Pro Interactive Service India Pvt. Ltd in ITA 98/2018 Hon‟ble High court has held that “the legislative intent was/ is ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objecti…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’ NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA 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 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of th…

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

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

ITA 38/ASR/2022[2019-20]Status: DisposedITAT Amritsar08 Sept 2022AY 2019-20

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…R 192) by laying the dictum that if two reasonable constructions of a taxing provision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the…

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