Essae Teraoka Pvt. Ltd. v. DCIT

366 ITR 408High Court2014#128 most cited

What is Essae Teraoka Pvt. Ltd. v. DCIT authority for?

An employer's delayed remittance of employees' contributions to provident fund (PF) or Employees' State Insurance (ESI) is deductible if the payment is made before the due date for filing the income tax return under section 139(1), applying the provisions of section 43B and notwithstanding section 36(1)(va).

519

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Essae Teraoka Pvt. Ltd. · 366 ITR 408 · employees contribution to PF ESI · section 36(1)(va) · section 43B · due date for filing return · section 139(1) · belated deposit employees contribution · deductibility of PF ESI · disallowance provident fund ESI

Also reported as

222 Taxmann 17032 Taxmann.com 33

Sections most often in play

Section 36(1)(va)Section 234BSection 234CSection 143(1)Section 143(1)(a)Section 43BSection 143(3)Section 139(1)

Issues it is cited on

employees contribution to pfsection 2(24)(x)section 36(va)section 43b(b)section 2(24)section 36(1)(va)section 43bsection 43extension of limitationsection 36assistant directorsection 36(1)

Judgments citing Essae Teraoka Pvt. Ltd. v. DCIT

Guide Foot Wear Co., Agra vs. J.A.O, C-1(1)(1), Agra

In the result all the appeals filed by the

ITA 2/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Technocare Engineers, Jhansi vs. J.O. Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 12/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Suresh Chand Agrawal, Mathura vs. Dy.C.I.T., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 11/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S C.D. International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 99/AGR/2021[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S C.D.International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 98/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S Classic Traders, Agra vs. Jurisdictional Assessing Officer Ward-2(1)(1), Agra

In the result all the appeals filed by the

ITA 97/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Satish Prakash Agarwal, Agra vs. DCIT, CPC, Bangalore

In the result all the appeals filed by the

ITA 95/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S. Zion Hospitals and Research Centre Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

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

ITA 448/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Mar 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Zion Hospitals & Research Centre Pvt. Ltd., The Deputy No. 9, “Le Villa”, Commissioner Of Kirti Layout, Income Tax, Kammanahalli Main Road, Circle – 7 [1][2], Bangalore – 560 084. Vs. Bangalore. Pan: Aaacz4369G Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 17-03-2022 Date Of Pronouncement : 17-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 31.08.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law. Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Commissioner Of Income Tax [Appeals] / National Faceless Appeal Centre [Nfac For Short] Is Not Justified In Upholding The Determination Of Total Loss Of Appellant In The Intimation U/S. 143[1] Of The Act, At Rs. 63,89,502/-As Against The Returned Loss Of Rs.

For Appellant: Shri V. Srinivasan, Advocate
Section 139(1)Section 143Section 143(1)Section 234BSection 250Section 36Section 43B

…eciated that the aforesaid disallowance of Rs. 17,10,174/- in respect of the belated payments of the Employee's share of PF and ESI was allowable having regard to the judgment of the Hon'ble Karnataka High Court in the case of Essae Teroka Limited reported in 366 ITR 408 [Kar] since the same has been paid before the due date for filing the return of income u/s 139(1) of the Act and hence, the disallowance made ought to have been deleted. 4. The learned CIT[A] / NFAC is not justified in holding that the amendment made by insertion of Explanation 2 to the provisions of section 36[1][va] of the Act and the insertion…

S N Balasubramaniya, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 60/BANG/2022[2019-20]Status: DisposedITAT Bangalore16 Mar 2022AY 2019-20

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

For Appellant: Sri.Sandeep C, CAFor Respondent: Sri.Kannan Narayanan., Addl.CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…ntribution of PF and ESI having regard to the provision to section 43B of the Act. In this context, the assessee relied on the judgment of the Hon’ble Karnataka High Court in the case 3 Sri.S.N.Balasubramaniya. of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408. The CIT(A) after noticing the difference between the employer’s contribution and employees’ contribution to PF and ESI held that only employer’s contribution to the PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the payments are made prior to the due date of filing of the return u/s 139(1) of the I.T.Act. Further, by placing reli…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 59/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Technocon Builders, The Deputy # 337, Sf 8, Commissioner Of Karuna Complex, Income Tax, Sampige Road, Circle - 2 (2)(1), Malleshwaram, Vs. Bangalore. Bangalore – 560 003. Pan: Aaift3196L Appellant Respondent Assessee By : Shri Rajagopal, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 16-03-2022 Date Of Pronouncement : 16-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 22.11.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. The Impugned Order Passed By The Learned Commissioner Of Income Tax (Appeals) Under Section 250 Of The Income Tax Act, 1961 To The Extent Which Is Against The Appellant Is Opposed To Law, Without Jurisdiction, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.

For Appellant: Shri Rajagopal, CA
Section 139(1)Section 143(1)Section 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Technocon Builders, The Deputy # 337, SF 8, Commissioner of Karuna Complex, Income Tax, Sampige Road, Circle - 2 (2)(1), Malleshwaram, Vs. Bangalore. Bangalore – 560 003. PAN: AAIFT3196L APPELLANT RESPONDENT Assessee by : Shri Rajagopal, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 16-03-2022 Date of Pronouncement : 16-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 58/BANG/2022[2019-20]Status: HeardITAT Bangalore16 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals filed by the assessee are allowed

ITA 57/BANG/2022[2018-19]Status: HeardITAT Bangalore16 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Karle Infrastructure Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 40/BANG/2022[2019-20]Status: DisposedITAT Bangalore16 Mar 2022AY 2019-20

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

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Narayana K.R., Addl.CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…duction of the employees’ contribution of PF and ESI having regard to the provision to section 43B of the Act. In this context, the assessee relied on the judgment of the Hon’ble Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408. The CIT(A) after noticing the difference between the employer’s contribution and employees’ contribution to PF and ESI held that only employer’s contribution to the PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the payments are made prior to the due date of filing of the return u/s 139(1) of the I.T.Act. Further, by placing reli…

M/S. Canadian International School Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 55/BANG/2022[2019-20]Status: DisposedITAT Bangalore15 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Smt. Priyadarshini Mishra, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs ADIT, M Sahu & Associates, CA, House No. CPC, 651, 1st Floor, Sector-10A, Near Union Bangalore Bank of India, Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AGUPK6911C Assessee by : Sh. M. R. Sahu, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 10.03.2022 Date of Pronouncement: 15.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal…

Transact Bpo Services India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 51/BANG/2022[2019-20]Status: DisposedITAT Bangalore14 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2019-20

For Appellant: Shri Mahesh, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Ikon Labels Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 49/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rajkamal Ganeriwala, CAFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…u/s 36(1)(va) of the Act and it is not hit by explanation 2 to sec.36(1)(va) of the Act which calls for payment within the due date prescribed under the relevant Act. For this purpose he relied on the judgment in the case of Essac Teraoka (P.) Ltd. v. Dy. CIT 366 ITR 408 (Kar.), wherein it has held as under: “15. From bare perusal of this provision, it is clear that under the provision, for IT Act, an extension is given to Page 3 of 8 the employer to make payment of contribution to provident fund or any other fund till the "due date" applicable for furnishing the return of income under sub- section(1) of section…

Indauto Filters, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 48/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2018-19

For Appellant: Shri K. Gururaj Acharya, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

N. T. Rahamathulla Khan Associates, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 44/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2019-20

For Appellant: Shri Narendra Kumar Jain, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Radius Engineering Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 45/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Mahesh, G., CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…u/s 36(1)(va) of the Act and it is not hit by explanation 2 to sec.36(1)(va) of the Act which calls for payment within the due date prescribed under the relevant Act. For this purpose he relied on the judgment in the case of Essac Teraoka (P.) Ltd. v. Dy. CIT 366 ITR 408 (Kar.), wherein it has held as under: “15. From bare perusal of this provision, it is clear that under the provision, for IT Act, an extension is given to the employer to make payment of contribution to Page 3 of 8 provident fund or any other fund till the "due date" applicable for furnishing the return of income under sub- section(1) of section…