Essae Teraoka Pvt. Ltd. v. DCIT

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.652- 653-980/Bang/2025 Assessment Year: 2018-19, 2020-21 The Dy. Commissioner of Dussters Total Solutions Pvt. Ltd., Vs. 332/1, Corporate Miller, 3rd Floor, Income Tax, Thimmaiah Road, 3rd Floor, Circle – 2(1)(1), Bangalore. Vasanth Nagar, Bangalore – 560 052. . PAN – AACCD 5989 Q APPELLANT RESPONDENT Assessee by : Smt. Kavita Jha, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.11.2025 Date of Pronouncement : .12.2025 O R D E R…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.652- 653-980/Bang/2025 Assessment Year: 2018-19, 2020-21 The Dy. Commissioner of Dussters Total Solutions Pvt. Ltd., Vs. 332/1, Corporate Miller, 3rd Floor, Income Tax, Thimmaiah Road, 3rd Floor, Circle – 2(1)(1), Bangalore. Vasanth Nagar, Bangalore – 560 052. . PAN – AACCD 5989 Q APPELLANT RESPONDENT Assessee by : Smt. Kavita Jha, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.11.2025 Date of Pronouncement : .12.2025 O R D E R…

IIFL SAMASTA FINANCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…has been certain delays during some of the interim months, which resulted in delayed payment of Rs.16,61,049/-. Further, the assessee submitted that as per the Hon'ble Karnataka High Court in the case of Essae Teraoka (P.) Ltd. Vs. DCIT, Circle-11(3) (2014) (366 ITR 408) (Karnataka) which held that if the Amount of PF collected from the employees are paid even before the due date for filing of the income tax return as per the provisions contained u/s 43B of the Act, then no disallowance should be made. Based on this, even jurisdictional ITAT have been allowing such remittances if made before the due date for fil…

SRI. AMIT KUMAR RAJENDRA PRASAD SINGH ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(3) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

…tailed reply online disagreeing with the proposed adjustment sought to be made. The assessee submitted that no disallowance was called for in view of the judgements of the Page 4 of 19 Hon'ble Jurisdictional High Court in the case of Essae Teraoka [P.] Ltd in 366 ITR 408, CIT Vs Sabari Enterprises - [2008] 298 ITR 141 in terms of which the amount of employees' contribution remitted before the due date for filing of the return u/s 139 [1] of the Act are deductible, notwithstanding the provisions of Section 36[1][va] of the Act. Thereafter, the Assistant Director of Income Tax, CPC passed an intimation u/s. 143[1]…

SRI. PANATI VINAYKUMAR ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(4), BENGALURU

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

Bench: Smt. Beena Pillai & Sri Laxmi Prasad Sahuassessment Year: 2019-20

…have been made before the due date for filing the return of income u/s 139(1) of the Act, for the year under appeal. In this regard, she placed reliance on the decision of Hon’ble High Court of Karnataka in the case of M/s. Essae Teraoka Pvt. Ltd. reported in 366 ITR 408 (Kar.) wherein the court has taken the view that the belated remittance of employees’ contribution to PF/ESI would also not be taxable having regard to the provisions of section 43B of the Act, provided that the same has been paid before the due date of filing return u/s 139(1) of the Act. Hence, she submitted that the aforesaid disallowance of R…

TRIMBAK KONHER PATIL,HUBBLLI vs. INCOME-TAX OFFICER, WARD-2(1), HUBLI

Bench: Shri George George K & Shri Laxmi Prasad Sahu

…learned AR submitted that the above contentions raised before the Tribunal was not raised before the AO or the FAA since at that given point of time, the judgment of the Hon'ble jurisdictional High Court in case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Karnataka) was in favour of the assessee. Therefore, it was prayed that in the interest of justice and equity, the matter may be restored to the files of the CIT(A) for adjudication of the above submissions. 7. The learned DR supported the orders of the AO and the CIT(A). 8. We have heard the rival submissions and perused the material on record.…

TRIMBAK KONHER PATIL,HUBBALLI vs. INCOME-TAX OFFICER, WARD-2(1), HUBLI

Bench: Shri George George K & Shri Laxmi Prasad Sahu

…learned AR submitted that the above contentions raised before the Tribunal was not raised before the AO or the FAA since at that given point of time, the judgment of the Hon'ble jurisdictional High Court in case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Karnataka) was in favour of the assessee. Therefore, it was prayed that in the interest of justice and equity, the matter may be restored to the files of the CIT(A) for adjudication of the above submissions. 7. The learned DR supported the orders of the AO and the CIT(A). 8. We have heard the rival submissions and perused the material on record.…

NAGUTTU BHAVANI,BANGALORE vs. INCOME-TAX OFFICER, WARD-5(3)(5), BANGALORE

In the result, the appeals filed by the assessee are dismissed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1151/Bang/2022 : Asst.Year 2018-2019 ITA No.1152/Bang/2022 : Asst.Year 2019-2020 Smt.Nalguttu Bhavani The Income Tax Officer Mahadevpura Post, Hoodi Ward 5(3)(5) v. Thigalarapalaya, Whitefield Road Bangalore. Bangalore North Bengaluru – 560 048. PAN : APAPB3521L. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Priyadarshini Baseganni, Addl.CIT-DR Date of Pronouncement : 18.01.2023 Date of Hearing : 18.01.2023 O R D E R Per George George K, JM : These appeals…

NAGUTTU BHAVANI,BANGALORE vs. INCOME-TAX OFFICER, WARD-5(3)(5), BANGALORE

In the result, the appeals filed by the assessee are dismissed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1151/Bang/2022 : Asst.Year 2018-2019 ITA No.1152/Bang/2022 : Asst.Year 2019-2020 Smt.Nalguttu Bhavani The Income Tax Officer Mahadevpura Post, Hoodi Ward 5(3)(5) v. Thigalarapalaya, Whitefield Road Bangalore. Bangalore North Bengaluru – 560 048. PAN : APAPB3521L. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Priyadarshini Baseganni, Addl.CIT-DR Date of Pronouncement : 18.01.2023 Date of Hearing : 18.01.2023 O R D E R Per George George K, JM : These appeals…

M/S. BROTHERS OUTSOURCING SOLUTIONS PVT. LTD.,BASHETTYHALLI vs. THE ITO, WARD- 1(1)(1), BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

…n of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the difference between employer and employees’ contribution to PF and ESI and held that only employers contribution to PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the same is paid prior to due date of filing of return of income u/s 139(1) of th…

SRI. RAMDURG CHANNA BASAVANA GOUD,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

…n of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the difference between employer and employees’ contribution to PF and ESI and held that only employers contribution to PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the same is paid prior to due date of filing of return of income u/s 139(1) of th…

TECHNOCON CONSTRUCTIONS & INFRASTRUCTURE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…n of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the difference between employer and employees’ contribution to PF and ESI and held that only employers contribution to PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the same is paid prior to due date of filing of return of income u/s 139(1) of th…