Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

269 ITR 285High Court2004#548 most cited

What is Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. authority for?

Employee contributions towards ESI and PF are allowable as a deduction if paid by the due date for filing the income tax return, even if paid after the statutory due dates prescribed under the respective ESI/PF Acts.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. Jairam & Sons · 269 ITR 285 · ESI contribution deduction · PF contribution deduction · employee contributions · Section 36(1)(va) · Section 43B · due date for payment · income tax return due date · allowability of deduction

Judgments citing Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

Ajeet Singh, Jaipur vs. ITO WD 6(1), Jaipur

In the result, the appeal of the assessees is allowed

ITA 263/JPR/2021[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18
For Appellant: NoneFor Respondent: Ms. Monisha Choudhary (JCIT) a
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee contribution to PF/ESI which is deposited beyond…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee contribution to PF/ESI which is deposited beyond…

M/S Hotel Gaudavan Pvt. Ltd., Plot No.1, Hotel Complex, Jodhpur Barmer Link Road, Jaisalmer vs. CPC, Bengaluru/ ACIT/DCIT, Circle-6, Jaipur

In the result, all these appeals of the assessees are allowed

ITA 84/JPR/2022[2018-19]Status: DisposedITAT Jaipur19 Apr 2022AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehra ( Addl. CIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

M/S Hotel Gaudavan Pvt. Ltd., Plot No.1, Hotel Complex, Jodhpur Barmer Link Road, Jaisalmer vs. CPC, Bengaluru/ ACIT/DCIT, Circle-6, Jaipur

In the result, all these appeals of the assessees are allowed

ITA 83/JPR/2022[2017-18]Status: DisposedITAT Jaipur19 Apr 2022AY 2017-18
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehra ( Addl. CIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Neeraj Purohit, Jaipur vs. CPC, Bengaluru

In the result, the appeal of the assessees is allowed

ITA 81/JPR/2022[2019-20]Status: DisposedITAT Jaipur19 Apr 2022AY 2019-20
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Classic Aircon, India vs. DCIT CPC, India

In the result, the appeal of the assessees is allowed

ITA 285/JPR/2021[2018-19]Status: DisposedITAT Jaipur06 Apr 2022AY 2018-19

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

For Appellant: NoneFor Respondent: Ms Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” Classic Aircon vs. DCIT, CPC 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as unde…

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 36(1)(va)

…t Singh vs. DCIT, CPC (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Transindia Nonwovens Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessees is allowed

ITA 267/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19
For Appellant: Shri B.P.Mundra (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 139(1)Section 143(1)Section 2(24)(x)Section 24Section 36(1)(va)Section 438Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Amba Tech Engineering, Jaipur vs. ITO, Bhiwadi

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Kitty Industries Private Limited, Ludhiana vs. DCIT, Circle-III, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 30/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh28 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Return Of Income U/S 139(1) Of The Income Tax Act, 1961. 2. That The Said Disallowance As Confirmed By The Cit(A) Is Against The Judgment Of The Jurisdictional Bench Of The Itat, Chandigarh Bench In The Case Of M/S. Mohan Bakery In Ita No. 273/2021 Pronounced On 02.12.2021 & The Judgment In The Case Of Sirsa Cooperative Marketing-Cum Processing Lc Society, Sirsa In Ita No. 274/2021 Pronounced On 02.12.2021. 3. That The Appellant Craves Leave To Add, Amend, Or Alter Any Of The Above Grounds Of Appeal Before Or During The Course Of Appellate Proceedings.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

Sh. Dinkar Khanna, Ludhiana vs. JCIT -1, Circle 1(1), Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 376/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Mar 2022AY 2018-19
For Appellant: Shri. Vipan Gupta, CAFor Respondent: Shri M.P. Dwivedi, Sr. DR
Section 139(1)Section 36(1)(va)

…378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Rajesh Motors Motocorp Private Limited, Jaipur vs. Deputy Commissioner Circle-4 Jaipur, Jaipur

In the result, the appeal of the assessees is allowed

ITA 47/JPR/2022[2018-19]Status: DisposedITAT Jaipur14 Mar 2022AY 2018-19
For Appellant: Shri P.C. Godha (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

M/S Freaking Amazing Foods Private Limited, Chandigarh vs. ITO, Ward 1(3), Chandigarh

In the result, both the appeals of the assessees are allowed

ITA 11/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh14 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Itr.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Priyanka Dhar, Sr. D.R
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

ITO-Ward-2(1), Ludhiana vs. M/S Glory Knitwears Pvt.Ltd, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 327/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh10 Mar 2022AY 2017-18

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

For Appellant: Shri S.C. Jain, CAFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 36Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Atul Global Pvt. Ltd., Ludhiana vs. ITO, Ward 1 (1), Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 10/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh09 Mar 2022AY 2017-18
For Appellant: None (Written Submission)For Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Asian Industries, Solan vs. ITO, Ward, Baddi

In the result, both the appeals of the assessees are allowed

ITA 8/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh08 Mar 2022AY 2019-20
For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

Garg Motors, Sirsa vs. Income Tax Officer, Ward 1, Aayakar Bhawan

In the result, both the appeals of the assessees are allowed

ITA 378/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Mar 2022AY 2019-20
For Appellant: Shri Ravinder Sharma, CAFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 36Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

ITO-Ward-2(1), Ludhiana vs. M/S Glory Knitwears Pvt.Ltd, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 328/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Mar 2022AY 2019-20

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

For Appellant: Shri S.C. Jain, CAFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 36Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Arun Rawat, Baddi vs. CIT Appeal, Faceless

In the result, both the appeals of the assessees are allowed

ITA 179/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh07 Mar 2022AY 2018-19
For Appellant: Shri Ravinder Sharma, CAFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 36Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…