JKs Employees Welfare Fund v. ITO

199 ITR 765High Court1993#11506 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 167BSection 11(1)(a)Section 143(1)Section 143(1)(a)Section 154Section 11Section 12Section 13(1)(c)

Issues it is cited on

section 10(25)recognised provident fundapproved superannuation fundsection 167bsection 167approved gratuity fundsection 60section 164maximum marginal ratesection 13(1)(c)section 11(1)(a)section 16

Judgments citing JKs Employees Welfare Fund v. ITO

DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

In the result, the Cross Objection filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 1883/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Nikhil Mutha and Abhilash HiranFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 2(91)Section 36(1)(va)

…assessee. He also relied on the following decisions: 8 CO No.39/PUN/2024 (a) CIT vs. Punjab Stainless Steel Industries (2014) 364 ITR 144 (SC) (b) West Coast Paper Mills vs. ACIT (2024) 164 taxmann.com 712 (Bom) (c) JKs Employee Welfare Trust vs. ITO (1993) 199 ITR 765 (Raj) (d) Vodafone Idea Ltd. vs. ACIT (2020) 424 ITR 664 (SC) (e) Khatau Junkar Ltd. vs. K.S. Pathania (1992) 196 ITR 55 (Bom) (f) Rajesh Kumar vs. DCIT (2006) 157 Taxman 168 (SC) (g) Sahara India (Firm) vs. CIT (2008) 300 ITR 403 (SC) (h) Peerless General Finance & Investment Co. Ltd. vs. DCIT (1999) 236 ITR 671 (Cal) (i) M/s. New Bridge Centre…

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2817/PUN/2024[2014-2015]Status: DisposedITAT Pune12 Feb 2025AY 2014-2015

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…eliance on the decision of Hon’ble Bombay High Court in the case of Bajaj Auto Finance Ltd. vs. CIT Pune reported in (2018) 404 ITR 564 (Bom) and the decision of Hon’ble Rajasthan High Court in the case of JKs Employees Welfare Fund vs. ITO reported in (1993) 199 ITR 765 (Raj). 5.1 It is noted that, Hon’ble Rajasthan High Court in case of JKs Employees Welfare Fund (supra) considered what amounts to a prima facie adjustment by observing as under: “A bare perusal of section 143(1)(a) contemplate that the ITO has to accept the return as it is and in the proviso, three exceptions have been given, which confer the ju…

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2816/PUN/2024[2010-2011]Status: DisposedITAT Pune12 Feb 2025AY 2010-2011

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…eliance on the decision of Hon’ble Bombay High Court in the case of Bajaj Auto Finance Ltd. vs. CIT Pune reported in (2018) 404 ITR 564 (Bom) and the decision of Hon’ble Rajasthan High Court in the case of JKs Employees Welfare Fund vs. ITO reported in (1993) 199 ITR 765 (Raj). 5.1 It is noted that, Hon’ble Rajasthan High Court in case of JKs Employees Welfare Fund (supra) considered what amounts to a prima facie adjustment by observing as under: “A bare perusal of section 143(1)(a) contemplate that the ITO has to accept the return as it is and in the proviso, three exceptions have been given, which confer the ju…

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2560/PUN/2024[AAATN9300L]Status: DisposedITAT Pune12 Feb 2025

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…eliance on the decision of Hon’ble Bombay High Court in the case of Bajaj Auto Finance Ltd. vs. CIT Pune reported in (2018) 404 ITR 564 (Bom) and the decision of Hon’ble Rajasthan High Court in the case of JKs Employees Welfare Fund vs. ITO reported in (1993) 199 ITR 765 (Raj). 5.1 It is noted that, Hon’ble Rajasthan High Court in case of JKs Employees Welfare Fund (supra) considered what amounts to a prima facie adjustment by observing as under: “A bare perusal of section 143(1)(a) contemplate that the ITO has to accept the return as it is and in the proviso, three exceptions have been given, which confer the ju…

ARAADHYA JAIN TRUST,MUMBAI vs. INCOME TAX OFFICER, WARD-22(1)(6), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2197/MUM/2024[2022-23]Status: DisposedITAT Mumbai07 Oct 2024AY 2022-23

Bench: Shri Prashant Maharishi, Am & Shri Anikesh Banerjee, Jm A.Y. 2022-23 Aradhya Jain Trust, Income Tax Officer, 31 Benzer Terraces, Ward 22(1)(6), Abdul Gaffar Khan,Worli, Mumbai Vs. Mumbai

Section 143(1)Section 167BSection 2(29)Section 234B

…f income tax or the rate of surcharge in an intimation u/s. 143(1) of the Act. Assessee placed reliance on A Y : 2022–23 Aradhya Jain Trust Versus ITO, Mumbai the decision of the Hon'ble Rajasthan High Court in the case of JKS Employees’ Welfare Fund vs. ITO 199 ITR 765. 5. The learned CIT(A) rejected the contention of the assessee and held that the maximum marginal rate is required to be computed at the highest rate of taxation and surcharge also. The learned CIT (A) further referred to the provisions of Section 2(29C) of the Act read with section 164 of the Act. He held that the provisions of Section 2(29C) of…

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

…e Income Tax Act. During the course of hearing, the ld. AR of the assessee relied upon the decision of Hon’ble Rajsthan High Court in the case of JKS Employees Welfare Fund vs Income Tax Officer (SB Civil Writ Petition No. 6999 of 1991 decided on 27-03-1992), 199 ITR 765 (Raj.). 2.3 On the other hand, the ld.DR supported the order of the ld. CIT(A). 2.4 The Bench has heard both the parties and perused the materials available on record including the case laws cited by both the parties. In this case, it is noted that the AO disallowed the amount of Rs.49,67,023/- u/s 36(1)(va) of the Act on the ground that payments…

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 574/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

…e Income Tax Act. During the course of hearing, the ld. AR of the assessee relied upon the decision of Hon’ble Rajsthan High Court in the case of JKS Employees Welfare Fund vs Income Tax Officer (SB Civil Writ Petition No. 6999 of 1991 decided on 27-03-1992), 199 ITR 765 (Raj.). 2.3 On the other hand, the ld.DR supported the order of the ld. CIT(A). 2.4 The Bench has heard both the parties and perused the materials available on record including the case laws cited by both the parties. In this case, it is noted that the AO disallowed the amount of Rs.49,67,023/- u/s 36(1)(va) of the Act on the ground that payments…

GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

…he disallowances which are prima facie inadmissible. Whether the provisions of a particular section [section 167B in this case] are applicable or not, will not be covered under this section. [JKs Employees Welfare Fundy. ITO [1992] 107 CTR (Raj.) 161 : [1993] 199 ITR 765 (Raj.). See also CIT v. Orbit Travel & Tours (I?) Ltd [1999] 238 ITR 931 (AP). In Tata Yadogawa Ltd v. CIT [2011] 335 ITR 53 (Jharkhand), it was held that as prima facie adjustment is permissible only in respect of claims, the incorrectness M/s. Grama Vidyodaya Sangha (Regd), Mysuru Page 10 of 11 of which is apparent from any information in the…

SOUTHERN HEAVY ENGINEERING PVT ,KANCHIPURAM vs. ITO,CORP WARD 6(3), CHENNAI

In the result, appeal of the assessee is allowed for statistical purposes with the above directions

ITA 169/CHNY/2022[2006-07]Status: DisposedITAT Chennai20 Jul 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.169/Chny/2022 िनधा"रण वष" /Assessment Year: 2006-07 Southern Heavy Engineering Pvt. The Income Tax Officer, Ltd., Company Ward-Vi(1), 134/8, Mevallurkuppam, Vs. Chennai. Valarpuram, Kanchipuram – 600 105. [Pan: Aagcs 1670R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri M. Abhishek, C.A ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 20.07.2022

For Appellant: Shri M. Abhishek, C.A ""For Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 154Section 234

…ificates of the Appellant and making adjustments u/s 143(1) on a debatable issue. (iv) The Learned AO ought to have followed the mandate of various High Courts in Kamal Textiles v. ITO,(1991) 189 ITR 339, 343-44(MP), JKS Employees' Welfare Fund v. ITO, (1993) 199 ITR 765, 769(Raj), God Granites v. CBDT, (1996) 218 ITR 298, 308(Karn). Opportunity of being heard - TDS Denied without checking Form 16A (v) The Learned AO failed to give the Appellant an opportunity to be heard and has violated the principles of natural justice and equity. (vi) The Learned AO ought, to have allowed the Appellant an opportunity to furni…