FIL India Business & Research Services (P) Ltd. v. DCIT

154 Taxmann.com 251High Court2023#8212 most cited

What is FIL India Business & Research Services (P) Ltd. v. DCIT authority for?

An assessee cannot be penalized with an addition for delayed deposit of employee contributions to PF/ESIC when the deposit was made before the due date but credited late due to technical glitches or reversal by the bank. The addition is disallowed if the assessee initially deposited dues before the prescribed dates but glitches caused delays.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

FIL India Business & Research Services (P) Ltd. v. DCIT · section 36(1)(va) · delayed deposit · employee contribution · PF/ESIC · technical glitches · bank reversal · disallowed addition · due date

Sections most often in play

Section 1961Section 36(1)(va)Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 250Section 127

Issues it is cited on

section 36(i)(va)true and full disclosuresection 153(a)retraction of statementcorporate guaranteestatement under section 132(4)retracted statementwritten down valueput to usesection 132(4a)section 2(24)(x)section 34

Judgments citing FIL India Business & Research Services (P) Ltd. v. DCIT

Joint Commissioner of Income Tax (OSD), Central Circle-20, Delhi vs. M B Power (Madhya Pradesh) Ltd., Delhi

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Mb Power (Madhya Pradesh) Limited, Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Mb Power (Madhya Pradesh) Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. M. B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle - 20, Delhi vs. M.B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Mb Power (Madhya Pradesh) Limited, South East Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Sudhakar Arora, Delhi vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

Yardi Software India Private Limited, Pune vs. Assessing Officer, Jurisdiction Circle 12, Pune, Income Tax Department

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

ITA 549/PUN/2025[2022-23]Status: DisposedITAT Pune22 Jul 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.549/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. Acit, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. Pan : Aaccr8107N Appellant Respondent

For Appellant: Miss Chaitee LondheFor Respondent: Shri Milind Debaje
Section 14Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.549/PUN/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. ACIT, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. PAN : AACCR8107N Appellant Respondent Assessee by : Miss Chaitee Londhe Revenue by : Shri Milind Debaje Date of hearing : 23.04.2025 Date of pronouncement : 22.07.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assess…

Tandem Data Processing Pvt. Ltd., Vadodara vs. ADIT, CPC, Bangalore Present Jurisdiction the Dy. CIT, Circle-2(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1519/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Kaushal Fofaria, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(2)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1519/Ahd/2024 (Assessment Year: 2018-19) Tandem Data Processing Pvt. Ltd. Vs. ADIT, CPC, 203, Akashganga Complex, Nr. Bangalore Vanijya Bhavan, Race Course Present Jurisdiction Circle, Vadodara-390007 Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara [PAN No.AAFCT0939H] (Appellant) .. (Respondent) Appellant by : Shri Kaushal Fofaria, A.R. Respondent by: Ms. Ketaki Desai, Sr. DR 07.01.2025 Date of Hearing Date of Pronouncement 15.01.2025 O R D E R PER SI…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

The Kangra Co-Operative Bank Ltd, Delhi vs. DCIT, Circle-62(1), Delhi

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

ITA 3528/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Nov 2024AY 2022-23

Bench: Learned CIT(A) which was dismissed vide order dated 07/06/2024.

Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER The Kangra Co-operative Dy. CIT, Bank Ltd. Circle-62(1), 1916, Chuna Mandi, Vs. Delhi Pahar Ganj, New Delhi-110055 PAN:AAATT0361M (Appellant) (Respondent) Assessee by Shri S.L. Gupta, CA Respondent by Shri Amit Katoch, Sr. DR Date of Hearing 19/11/2024 Date of Pronouncement 29/11/2024 O R D E R PER BENCH: The1. The appeal filed by Assessee is against order dated 07/06/2024 of Learned Commissioner of Income Tax (Appeals), Bhubaneswar [hereinafter referred to as ‘…

The Kangra Co-Operative Bnak Ltd., New Delhi vs. DCIT Circle-62(), Delhi

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

ITA 3527/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Nov 2024AY 2019-20

Bench: Learned CIT(A) which was dismissed vide order dated 26/06/2024.

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER The Kangra Co-operative Dy. CIT, Bank Ltd. Circle-62(1), 1916, Chuna Mandi, Vs. Delhi Pahar Ganj, New Delhi-110055 PAN:AAATT0361M (Appellant) (Respondent) Assessee by Shri S.L. Gupta, CA Respondent by Shri Amit Katoch, Sr. DR Date of Hearing 19/11/2024 Date of Pronouncement 29/11/2024 O R D E R PER BENCH: The1. The appeal filed by Assessee is against order dated 26/06/2024 of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) De…

Ahluwalia Contracts India Ltd, New Delhi vs. ACIT, Central Circle-31, New Delhi

The appeal is allowed with consequential effect to be given by Ld

ITA 44/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2017-18 Ahluwalia Contracts India Ltd., Vs Acit, A-177, Okhla Industrial Area, Central Circle-31, Phase I, New Delhi. New Delhi – 110 020. Pan: Aabca4304K (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate & Shri Vishal Sehgal, Ca Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 15.02.2024 Date Of Pronouncement : 29.02.2024 Order

For Appellant: Shri K. Sampath, Advocate &For Respondent: Shri Kanav Bali, Sr. DR
Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Ahluwalia Contracts India Ltd., Vs ACIT, A-177, Okhla Industrial Area, Central Circle-31, Phase I, New Delhi. New Delhi – 110 020. PAN: AABCA4304K (Appellant) (Respondent) Assessee by : Shri K. Sampath, Advocate & Shri Vishal Sehgal, CA Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 15.02.2024 Date of Pronouncement : 29.02.2024 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order dated 17.…

FIL India Business & Research Services (P) Ltd. v. DCIT (154 Taxmann.com 251) — Cited in 13 Judgments | BharatTax