Gilco Exports Ltd. v. ACIT, Circle 2(1)

Tegsons India, Ludhiana vs. ITO, Ward 1(3), Ludhiana

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

M/S Titanic Steel Industries Pvt. Ltd., Ludhiana vs. DCIT, Central Circle -1, Chandigarh

The appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 76/Chd/2022 "नधा"रण वष" / Assessment Year : 2018-19 M/S Titanic Steel Industries Pvt. Ltd., The Dcit, बनाम Plot No. 78, Industrial Area, Phase-1, Central Circle-12, Chandigarh Chandigarh

…mployer and employee’s contribution to ESI and Provident Fund as the same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue…

Metalman Auto Private Limited, New Delhi vs. ACIT, Circle -1, Ludhiana

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Sandeep Gupta, Chandigarh vs. DCIT, Circle 3(1), Chandigarh

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Vidyadhar Tiwari, Baddi vs. ITO, Baddi

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Parminder Singh, Ludhiana vs. ITO, Ludhiana

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

ITO, Ward 6(1), Ludhiana vs. Sh. Sita Ram Singla, Ludhiana

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…

Ride Link Auto, Ludhiana vs. ITO Ward 7 (1), Ludhiana

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

…same had been deposited prior to the filing of the return u/s 139(1) of the Act. The judgment of the Hon'ble Gujarat High Court has been distinguished by Chandigarh Bench of the ITAT in the case of Gilco Exports Ltd. Vs. ACIT, Circle 2(1) reported in (2019) 178 ITD 865 (Chd. Trib.) and it has been held that any sum received from employees towards EPF & ESI contribution deposited late but before the due date of filing of return would be entitled to deduction. It is also to be noted that in terms of Article 227 of the Constitution of India, when decision of Jurisdictional High Court is available on the issue, no…