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

366 ITR 167High Court2014#180 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 367,154 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.

Uttam Industrial Engineering Private Limited, New Delhi vs. DCIT Circle-25(1), New Delhi

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

Trutuff Facility Management Private Limited, New Delhi vs. DCIT CPC, Bangalore

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

Tech Auto Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

Vikas Publishing House Private Limited, New Delhi vs. DCIT CPC, Bengaluru

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

Toshiba Water Solutions & Services Pvt Ltd, New Delhi vs. DCIT Circle-27(2), New Delhi

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

Hans Rubber & Sports Private Limited, Meerut vs. DCIT, Circle-1, Meerut

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

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. Hans Rubber & Sports Vs. DCIT, Pvt. Ltd., Circle-1, C/o- S K Kumar & Co., Meerut 457/1, Mangal Pandey Nagar, Meerut, Uttar Pradesh PAN :AAACH9771Q (Appellant) (Respondent) Appellant by Sh. P.S. Kashyap, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 20.07.2022 - Date of pronouncement 29.07.2022 ORDER This is an appeal by the assessee against order dated 07.06.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The…

Pushpa Sharma, Haryana vs. ITO, Ward-2(1), Faridabad

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

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 Pushpa Sharma, Vs. Income Tax Officer, H. No. 1178, Sector-8, Ward-2(1), Faridabad Faridabad PAN :CAQPS5194F (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 21.07.2022 Date of pronouncement 29.07.2022 ORDER This is an appeal by the assessee against order dated 27.08.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. When the appeal was called for hearing, none appeared on behalf…

Flying Fabrication, New Delhi vs. ITO, Ward 1(4), Gurgaon

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

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4), & Legal Advisors, C-177, Gurgaon Defence Colony, LGF, New Delhi PAN :AADFF9825H (Appellant) (Respondent) Appellant by Ms. Swati Talwar, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 08.07.2022 Date of pronouncement 28.07.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 05.05.2022 of National Faceless…

Rama Roller Flour Mills, Meerut vs. ITO, Ward-1(1)(1), Meerut

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

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Rama Roller Flour Vs. Income Tax Officer, Mills, Ward-1(1)(1), Kartar Singh & Co. 86, Meerut Bank Street, Meerut, UP PAN :AAWFR0198L (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 28.07.2022 Date of pronouncement 28.07.2022 ORDER This is an appeal by the assessee against order dated 28.08.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. When the appeal was called for hear…

United Exim (P) Ltd, New Delhi vs. DCIT CPC, Bangalore

In the result appeal filed by the Assesses is allowed

ITA 49/DEL/2021[2018-19]Status: DisposedITAT Delhi27 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryunited Exim (P) Ltd. Vs. Dcit R-9, Greater Kailash, Cpc, Banglore New Delhi-110048 Pan: Aaacu1824F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. M Barnwal, Ld. Sr. DR
Section 139Section 139(1)Section 250Section 36(1)(va)Section 43B

…ns/claims of the parties. Admittedly there are judgments in favour of the Assessee’s and the Revenue. Let us see which is more appropriate and relevant. 5.5 The Hon’ble Punjab and Haryana 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) has 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. 5.6 The Jurisdictional High Court as well, in…

M/S Neo Tech Engineering, Raipur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru, Raipur

In the result, appeal of the assessee in ITA No

ITA 88/RPR/2022[2018-19]Status: DisposedITAT Raipur26 Jul 2022AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Y.K Mishra, AR- for Sl. No.1, 2, 7 & 8For Respondent: S/Shri G.N Singh, DR & P.K Mishra, DR
Section 143(1)Section 36(1)(va)

…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…

Faridabad Service Station, Haryana vs. ITO, Ward-30(4), Delhi

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

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 Faridabad Service Station, Vs. Income Tax Officer, 18/4, Mathura Road, Ward-30(4), Faridabad Delhi PAN :AAAFF1550A (Appellant) (Respondent) Appellant by Sh. Alok Kumar Gupta, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 26.07.2022 Date of pronouncement 26.07.2022 ORDER This is an appeal by the assessee against order dated 28.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The dispute in the present appeal is…

J.P. Motor Rpivate Limited, Lucknow vs. Assistant Commissioner of Income Tax, Range-1, Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 118/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 Jul 2022AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 J.P. Motor Pvt. Ltd. V. The Acit 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow Tan/Pan:Aabcj6763H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 21 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Harish Gidwani, D.R
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 Vs Udaipur Dugdh Utpadak Sahakari Sangh Ltd., (2014) 366 ITR 163, Punjab & Haryana High Court in Commissioner of Income- Tax Vs Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167, Himachal Pradesh High Court in Commissioner of Income Tax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income- Tax Vs 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…

Optech Engineering Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 2128/MUM/2021[2017-18]Status: DisposedITAT Mumbai25 Jul 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Years: 2017-18 M/S. Optech Engineering Pvt. Asst. Director Of Income Tax, Ltd., Cpc, D 151, Amar Gian, Post Bag No.2, Vs. Opp New St Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 Pan: Aaaco7459C (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh Singh, D.R. Date Of Hearing : 20 . 07 . 2022 Date Of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Before Us:

For Appellant: NoneFor Respondent: Shri Dinesh Singh, D.R
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari 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.…

M/S Amalgamations Repco Ltd, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 559/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

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

For Appellant: Shri R,Vijayaraghvan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. 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…

United Shippers Ltd., Mumbai vs. Dy CIT 3 (3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7801/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Jul 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhunited Shippers Limited Vs. Deputy Commissioner Of 3Rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacu0764C Appellant .. Respondent

For Appellant: Aakash Marthak &For Respondent: Ms. Vranda U. Matkari
Section 143(1)Section 143(3)Section 36(1)(a)Section 36(1)(va)Section 41(1)Section 43B

…taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari 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…

P. Rajesh Ship Breaking Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

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

ITA 1980/MUM/2021[2018-19]Status: HeardITAT Mumbai13 Jul 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhp. Rajesh Ship Breaking Vs. Acit, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacp7197G Appellant .. Respondent

For Appellant: C.V. JainFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari 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…

Ravindra Nath Sahni, New Delhi vs. ACIT CPC, New Delhi

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs ACIT, 51, Pashim Marg, Vsant Vihar, CPC, New Delhi-110057 New Delhi (APPELLANT) (RESPONDENT) PAN No. ABJPS2875D Assessee by : Sh. A. K. Batra, CA Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 07.07.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A), Delhi-10 dated 02.09.2…

Tuff Guard Force Private Limited, Ghatkopar West vs. CIT(Appeals) NFAC, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2450/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jul 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2017-18 M/S. Tuff Guard Force Pvt. Ltd., Commissioner Of Income 207, Kails Esplanade, Lbs Marg, Vs. Tax (Appeals), Nfac, Ghatkopar (W), Delhi. Mumbai 400 086 Pan No.Aabcb4892K Appellant Respondent Revenue By : Shri D.B. Shah. Assessee By : Shri Pankaj Kumar (D.R.) Date Of Hearing : 21.06.2022. Date Of Pronouncement : 12.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.28.01.2021 For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Pankaj Kumar (D.R.)For Respondent: Shri D.B. Shah
Section 250Section 36Section 36(1)(va)Section 43Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Tuff Guard Force Pvt. Ltd., Commissioner of Income 207, Kails Esplanade, LBS Marg, Vs. Tax (Appeals), NFAC, Ghatkopar (W), Delhi. Mumbai 400 086 PAN No.AABCB4892K Appellant Respondent Revenue by : Shri D.B. Shah. Assessee by : Shri Pankaj Kumar (D.R.) Date of Hearing : 21.06.2022. Date of pronouncement : 12.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal is filed by the assessee against the order of Commissioner of Income Tax (…

Bhupendra Nath Pandey, Varanasi vs. ACIT, R - 03, Varanasi

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

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…(supra). The Hon'ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122 (Punj&Har.);CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. &Har.). Hon'ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur VidyutVitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon'ble Karnataka High Court and Hon'ble Himachal…