How many judgments cite Foundry (P.) Ltd. v. CIT?

64 judgments on BharatTax cite Foundry (P.) Ltd. v. CIT (78 Taxmann.com 47), spanning 2018 to 2025.

Which sections of the Income Tax Act does Foundry (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 143(3), Section 139, Section 143(1), Section 2(24)(x).

Foundry (P.) Ltd. v. CIT

78 Taxmann.com 47High Court2017#1770 most cited

What is Foundry (P.) Ltd. v. CIT authority for?

An employer can claim deduction for employee contributions to provident fund or ESI under Section 36(1)(va) if these sums are deposited on or before the due date for filing the income tax return under Section 139, extending the benefit of Section 43B to such payments.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2018 to 2025.

Also referred to as

Foundry (P.) Ltd. v. CIT · 78 Taxmann.com 47 · Section 36(1)(va) deduction · Section 43B applicability · employee contribution due date · ESI payment deduction · provident fund deposit · Section 2(24)(x) income · Section 139 return filing

Sections most often in play

Section 36(1)(va)Section 43B Section 143(3)Section 139 Section 143(1)Section 2(24)(x)Section 250 Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 34(1)(iv)section 43b(b)section 34(1)section 2(24)(x)section 36(1)(iv)section 10aa section 36(1)(va)section 43b

Judgments citing Foundry (P.) Ltd. v. CIT

Gurmeet Singh Hora, Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur02 Jul 2026AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 45/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) PAN : AAOPH6268D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Centralized Processing Center (CPC), Bengaluru ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.08.2023 घोषणा क" तार"ख / Dat…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.242 & 243/LKW/2022 A.Ys. 2018-19 & 2020-21 M/s Pramod Telecom Pvt. Ltd., 5, vs. The DCIT/ACIT-3, Ashok Marg, Gautam Budh Marg, Lucknow-New Lucknow-226018 PAN:AACCP3266E (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. Deepak Yadav, DR Date of hearing: 05.06.2025 Date of pronouncement: 19.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A)…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

U.P.Rajya Nirman Sahkari Sangh Ltd, Lucknow vs. Dy. CIT, Range-2, Lucknow

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

ITA 252/LKW/2023[2014-15]Status: DisposedITAT Lucknow12 Jun 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 36(1)(va)Section 41(1)

…I.T.A. No.252/Lkw/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.252/Lkw/2023 Assessment year:2014-15 U.P. Rajya Nirman Sahkari Vs. Dy.C.I.T., Sangh Limited, Range-2, B-4/5, Gomti Nagar Vistar, Lucknow Lucknow. PAN:AAAAU2337D (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.252/Lkw/2023 has been filed by the assessee for assessment yea…

U.P. Rajya Nirman Sahkari Sangh Limited, Lucknow vs. Dy. Commissioner of Income Tax, Range-2, Lucknow

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

ITA 120/LKW/2023[2013-14]Status: DisposedITAT Lucknow03 Apr 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2013-14 Up Rajya Nirman Sahkari V. Dcit Range-2 Sangh Ltd Lucknow, Uttar Pradesh B-4/5, Gomti Nagar, Vistar, 226001. Lucknow-226010. Pan:Aaaau2337D (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 20 03 2025 Date Of Pronouncement: 03 04 2025 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 143(2)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2013-14 UP Rajya Nirman Sahkari v. DCIT Range-2 Sangh Ltd Lucknow, Uttar Pradesh B-4/5, Gomti Nagar, Vistar, 226001. Lucknow-226010. PAN:AAAAU2337D (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 20 03 2025 Date of pronouncement: 03 04 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Comm…

TDS Placements and Services Pvt. Ltd., Chandigarh vs. DCIT Circle 3(1), Chandigarh

In the result, these three appeals filed by the assessee are allowed for statistical purposes

ITA 556/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh01 Apr 2025AY 2019-20

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Parikshit Aggarwal, CA, &For Respondent: Sh. Ved Parkash Kalia, Sr. D.R

Section 143(3)Section 250Section 36(1)(va)Section 43B

…han High Court in the case of C.I.T. Udaipur vs M/S Udaipur Dugdh Utpadak (ITA 48/2012) h. Hon'ble Himachal High Court in the case of Sagun Foundry Private Limited Vs CIT. i. Hon'ble Allahabad High Court in the case of Sagun Foundry (P.) Ltd. vs. CIT (2017) 78 Taxmann.com 47 (Alld), j. Hon'ble Delhi High Court in the case of CIT VS AIMIL, k. Hon'ble Delhi High Court in the case of CIT vs. Dharmendra Sharma (2007) 213 CTR (Del) 609: (2008) 297 ITR 320 (Del), l. Hon'ble ITAT Delhi ITA No.5784/Del/2013 in the case of DCIT VS Dewan Sugar Ltd, m. Hon'ble ITAT Lucknow I.T.A. No.726/Lkw/2016 in the case of Tirubal…

TDS Placements and Services Pvt. Ltd., Chandigarh vs. DCIT, Circle 3(1), Chandigarh

In the result, these three appeals filed by the assessee are allowed for statistical purposes

ITA 537/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh01 Apr 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Parikshit Aggarwal, CA, &For Respondent: Sh. Ved Parkash Kalia, Sr. D.R

Section 143(3)Section 250Section 36(1)(va)Section 43B

TDS Management Consultants P.Ltd, Mohali vs. DCIT-Circle-6(1), Chandigarh

In the result, these three appeals filed by the assessee are allowed for statistical purposes

ITA 208/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh01 Apr 2025AY 2019-20

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Parikshit Aggarwal, CA, &For Respondent: Sh. Ved Parkash Kalia, Sr. D.R

Section 143(3)Section 250Section 36(1)(va)Section 43B

M/S. Jai Enterprises, Raipur vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

Satpal Singh Sandhu, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 04/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 PAN : CSEPS7315E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Nitin Goyal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment 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…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment 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…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment 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 201…

Moral Pharmaceuticals (P) Ltd, Mumbai vs. DCIT-3, Lucknow-New/DCIT, CPC, Bangalore

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…I.T.A. No.136/Lkw/2022 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.136/Lkw/2022 Assessment year:2018-19 Moral Pharmaceuticals (P) Ltd., Vs. DCIT, Office No.306, 3rd Floor, Crecent CPC, Bangalore/DCIT-3, Business Square, Kherani Road, Lucknow-New Near Sakinaka Opp. Gudicha Bid. 400072 Mumbai, Maharashtra. PAN:AAGCM 8051Q (Appellant) (Respondent) Appellant by Shri P.K. Kapoor, CA Respondent by Shri Harish Gidwani, DR Date of hearing 03/08/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. Th…

Babian Inn, Lucknow vs. ACIT, Range-I, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

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

…I.T.A. No.85/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.85/Lkw/2021 Assessment year:2018-19 Babian Inn, Vs. ACIT, A-24, Faizabad Road, Range-1, Indira Nagar, Lucknow-226016 Ashok Marg, PAN:AAMFB 7321H Lucknow-226001 (Appellant) (Respondent) Appellant by Shri Devashish Mehrotra, Advocate Respondent by Shri Harish Gidwani, DR Date of hearing 29/07/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. This is an appeal filed by the assessee against the or…