Kanoi Paper and Industries Ltd. v. ACIT

75 TTJ 448Income Tax Appellate Tribunal2002#965 most cited

What is Kanoi Paper and Industries Ltd. v. ACIT authority for?

The obligation to deposit employees' contributions to welfare funds, such as provident fund, arises from the date of actual disbursement of salary, not merely upon the accrual of salary liability. Consequently, the due dates for depositing such contributions are calculated from the date salary is disbursed.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2017 to 2026.

Also referred to as

Kanoi Paper and Industries Ltd v ACIT · Section 36(1)(va) · Section 2(24)(x) · employees contribution to PF · due date of deposit · disbursement of salary · salary accrual · disallowance under Section 143(1) · timing of deposit · labour Acts.

Sections most often in play

Section 36(1)(va)Section 143(1)Section 2(24)(x)Section 37(1)Section 43BSection 1961Section 250Section 154

Issues it is cited on

section 36(i)section 36(i)(va)employees contribution to pfsection 143(1)(a)(iv)section 2(24)(x)section 38section 36(1)(va)section 30section 143(1)(a)(ii)section 2(24)section 36section 36(1)

Judgments citing Kanoi Paper and Industries Ltd. v. ACIT

Bird Execujet Airport Services Private Limited, New Delhi vs. ACIT Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1017/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Bird Worldwide Flight Service Mumbai Private Limited, New Delhi vs. ACIT Central Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1010/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Bird Worldwide Flight Service Mumbai Private Limited, New Delhi vs. ACIT Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1009/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Bholeshwar Chopra, Delhi vs. Ward 68(5), New Delhi

In the result, appeals of the assessee are allowed for

ITA 2340/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Dec 2024AY 2020-21

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra Ito Ec 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. Pan No. Adupc7256R अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 154Section 36(1)(va)

…” to be taken is the month to be considered is the month in which salary/wages are disbursed by the assessee. For this proposition reliance was placed on the decision of the Kolkata Bench of the Tribunal in the case of Kanoi Paper & Industries Ltd. s. ACIT (75 TTJ 448). Reliance was also placed on the following decisions and submitted that on identical facts the Delhi Bench of Tribunal restored the issue to the file of the Ld. Assessing Officer for examining the due date in the light of the above decisions: - I.T.A. Nos. 2340 & 2336/Del/2024 1. Sentinel Consultants (P) Ltd. vs. ACIT on 12 June, 2023 [2023] 1…

Bholeshwar Chopra, Delhi vs. Ward 68(5), Delhi

In the result, appeals of the assessee are allowed for

ITA 2336/DEL/2024[2021-22]Status: DisposedITAT Delhi06 Dec 2024AY 2021-22

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra Ito Ec 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. Pan No. Adupc7256R अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 154Section 36(1)(va)

…” to be taken is the month to be considered is the month in which salary/wages are disbursed by the assessee. For this proposition reliance was placed on the decision of the Kolkata Bench of the Tribunal in the case of Kanoi Paper & Industries Ltd. s. ACIT (75 TTJ 448). Reliance was also placed on the following decisions and submitted that on identical facts the Delhi Bench of Tribunal restored the issue to the file of the Ld. Assessing Officer for examining the due date in the light of the above decisions: - I.T.A. Nos. 2340 & 2336/Del/2024 1. Sentinel Consultants (P) Ltd. vs. ACIT on 12 June, 2023 [2023] 1…

Efs Facilities Services (India) Pvt. Ltd., Delhi vs. ITO, Circle -(1), C.R. Building, Delhi

In the result, appeals of the assessee are allowed for

ITA 3551/DEL/2023[AY 2019-20]Status: DisposedITAT Delhi26 Nov 2024

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraआ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Efs Facilities Services (India) Pvt. Ltd. Ito Unit No.425, Dlf Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. Pan No.Aaccd8364M अपीलाथ" Appellant ""यथ"/Respondent

Section 36(1)(va)

…ITA Nos.3550 &3551/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम EFS Facilities Services (India) Pvt. Ltd. ITO Unit No.425, DLF Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. PAN No.AACCD8364M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Abhishek Jain, CA Revenue by Shri Krishana Ramavat, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.09.…

Efs Facilities Services (India) Pvt. Ltd., Delhi vs. ITO, Ciorcle-*(1), C.R. Building, Delhi

In the result, appeals of the assessee are allowed for

ITA 3550/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Nov 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraआ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Efs Facilities Services (India) Pvt. Ltd. Ito Unit No.425, Dlf Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. Pan No.Aaccd8364M अपीलाथ" Appellant ""यथ"/Respondent

Section 36(1)(va)

…ITA Nos.3550 &3551/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम EFS Facilities Services (India) Pvt. Ltd. ITO Unit No.425, DLF Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. PAN No.AACCD8364M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Abhishek Jain, CA Revenue by Shri Krishana Ramavat, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.09.…

Ascent Constructions Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 3217/DEL/2023[2017-18]Status: DisposedITAT Delhi25 Oct 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3217/Del/2023, (A.Y.2017-18)

Section 154Section 250Section 36(1)(va)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanol Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Sheo Parshad, Gurgaon vs. ITO, Ward 4(1), Gurgaon

In the result, the appeal of the assessee is allowed for statistical purposes in the aforesaid manner

ITA 597/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Sept 2024AY 2019-20

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 288Section 36

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Khimji Ramdas India Private Limited, Ahmedabad vs. The ITO, Ward-2(1)(2) Present Juridiction the DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 500/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2014-15

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No.500/Ahd/2023 िनधा"रण वष"/Assessment Year: 2014-15 बनाम बनाम बनाम बनाम Khimji Ramdas India Pvt. Ltd., The Ito, Ward-2(1)(2), 2Nd Floor, City Square Godrej Ahmedabad, Vs. Garden City, Jagatpur, Present Jurisdiction Ahmedabad-382470 The Dcit, Pan : Aadck 6056 C Circle-2(1)(1), Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri Aatish Shah, Ar & Shri Anil N. Shah, Ar ""थ" की ओर से / Revenue By: Shri Hishikes Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 22/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2024 आदेश आदेश/O R D E R आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.05.2023 Pertaining To Assessment Year (Ay) 2014-15. 2. Grounds Raised Are As Under:- “1. The Ld. Ao Wd. 2(1)(2) Has Erred In Law & On Facts In Passing The Impugned Order Which Is Bad In Law & Liable To Be Quashed & The Ld. Cit(Appeals) Have Similarly Cit(A) Have Erred In Law & On Facts In Confirming The Impugned Order Vide His Order Passed Us.250 Of The Income Tax Act, 1961 In Appeal Vide His Order Dtd.12-05-2023 Din & Order No.Itba/Nfac/S/250/2023-24/1052777862(1) Dtd. 12/05/2023. 2. The Ld. Cit(A) Has Erred In Law & On Facts Without Considering/Adjudicating

For Appellant: Shri Aatish Shah, AR &For Respondent: Shri Hishikes Hemant Patki, Sr DR
Section 154Section 250Section 36(1)(va)

…the aforesaid Challan paid by the company are submitted at St. No. l(a)(A)(8) of the list of additional evidences submitted vide Para 1 of this submission. In respect of the above we rely on the following judgments: 1. Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 wherein it was observed and held, "most appropriate interpretation would be that the employer would be at liberty to make payment of the contribution concerned within 15 days (subject however to the further grace period) from the end of the month during which the disbursement of the salary is actually made and the contribution of the, provident fu…

Sri. Amit Kumar Rajendra Prasad Singh, Bengaluru vs. Income Tax Officer, Ward-7(2)(3), Bengaluru

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

ITA 306/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR
Section 139Section 143Section 234ASection 250Section 36

…a harmonious construction, the term ‘month’ has to be construed to be the month in which the wages are paid. 2.4 In this connection, reliance is placed on the decision of the Kolkata Bench of the Tribunal in Kanoi Paper & Industries Ltd. v. Asstt. CIT [2002] 75 TTJ 448 (Cal.), wherein it is held as under: 6. Clause 38 of the Employees’ Provident Fund Scheme, 1952, fixes the time-limit for making payment in respect of contribution to the provident fund to be 15 days from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month which the wages relates or…

Global Security Services, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 150/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jun 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Akshaya K.S., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)(a)Section 36(1)(va)

…ssessee is in appeal before the ITAT. 5. The ld. AR reiterated the submissions made before the lower authorities and filed written submissions and paperbook containing pages 1 to 204. He further submitted that the case of Kanoi Paper & Industries Ltd. [2002] 75 TTJ 448 (CAL Trib.) it has been held that Page 3 of 14 due date should be reckoned from the date of disbursement of salary and not from the end of the month in which the concerned employee has done his work. He relied on the following judgments:- - MTR Maiya’s v. ITO [223] 152 taxmann.com 189 (Bang. Trib.) - Bettamalenahalli Jawaregowda Basavaraju (ITA…

Gaurav International, New Delhi vs. ACIT Circle 49(1), New Delhi

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

ITA 3315/DEL/2023[2017-18]Status: DisposedITAT Delhi21 Jun 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.3315/Del/2023 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Gaurav International Acit B-34, Mayapuri Industrial Area, Vs. Circle-49(1), Phase-1, West, New Delhi. Civic Centre, Minto Road, New Delhi. Pan No.Aaafg5920D अपीलाथ" Appellant ""यथ"/Respondent

Section 2(24)(x)Section 36(1)(va)

…I.T.A.No.3315/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3315/Del/2023 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Gaurav International ACIT B-34, Mayapuri Industrial Area, Vs. Circle-49(1), Phase-1, West, New Delhi. Civic Centre, Minto Road, New Delhi. PAN No.AAAFG5920D अपीलाथ" Appellant ""यथ"/Respondent Assessee by Sh. K.V.S.R. Krishna, CA Revenue by Sh. Sanjay Tripathi, Sr. DR सुनवाईक"तारीख/ Date of hearing: 07.05.2024 21.06.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /…

Muniyallappa Bharathi, Bangalore vs. Income Tax Officer, Ward 4(3)(3), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…a harmonious construction, the term ‘month’ has to be construed to be the month in which the wages are paid. 2.4 In this connection, reliance is placed on the decision of the Kolkata Bench of the Tribunal in Kanoi Paper & Industries Ltd. v. Asstt. CIT [2002] 75 TTJ 448 (Cal.), wherein it is held as under: 6. Clause 38 of the Employees’ Provident Fund Scheme, 1952, fixes the time limit for making payment in respect of contribution to the provident fund to be 15 days from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month which the wages relates or…

Subodh Kumar Choudhary, Delhi vs. ADIT CPC, Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 3293/DEL/2023[2019-20]Status: DisposedITAT Delhi14 Jun 2024AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 36(1)Section 36(1)(va)Section 37(1)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanol Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Stellar Refractories Private Limited, Nagpur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

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

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…ribution fund are payable to Central Government within 15 days of the close of every month. The Ld. Counsel has referred to the decision of the Co-ordinate Bench of the Tribunal (Kolkata) Bench in the case of Kanoi Paper & Industries Ltd. v. Asstt. CIT [2002] 75 TTJ 448 (Cal.), in ITA No. 1260/Mum/1996. The Tribunal in the case of Master Polishers (supra), has referred to the said finding. For ready reference, said finding is reproduced as under:– "6. Clause 38 of the Employees Provident Fund Scheme, 1952, fixes the time limit for making payment in respect of contribution to the provident fund to be 15 days from…

Bajaj Travels, New Delhi vs. DCIT, Circle 43(1), New Delhi

The appeal of the Assessee is allowed accordingly

ITA 336/DEL/2024[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shaantanu Jain, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 139Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…without actual disbursement would Page 6 of 9 ITA No.-336/Del/2024 Bajaj Travels not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Call). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Narender Singh, Haryana vs. ITO Ward 3(1), Gurugram

In the result, appeal is allowed for statistical purposes

ITA 136/DEL/2023[2018-19]Status: DisposedITAT Delhi25 Apr 2024AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2018-19

Section 36(1)(va)

…sbursement of salary to the employees’ regardless of the month to which the salary belongs. In this context, he relied upon a decision of the Hon’ble Calcutta High Court in case of Kanoi Papers & Industries Ltd. Vs. Assistant Commissioner of Income Tax [2002] 75 TTJ 448 (Calcutta). He also relied upon a decision of the Coordinate Bench in case of Sai Computers Ltd. Vs. Assistant Director of Income Tax, in ITA No.2862/Del/2022 and Ors., order dated 18.10.2023. Thus, he submitted, the issue may be restored back to the Assessing Officer to factually verify whether the employees’ contribution of PF and ESI were actua…

Narender Singh Narwal, Panipat vs. ITO Ward-1, Panipat

In the result, appeal is allowed for statistical purposes

ITA 3829/DEL/2023[2020-21]Status: HeardITAT Delhi24 Apr 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2020-21

Section 36(1)(va)

…bursement of salary to the employees’ regardless of the month to which the salary belongs. In this context, he relied upon a decision of the Hon’ble Calcutta High Court in case of Kanoi Papers & Industries Ltd. Vs. Assistant Commissioner of Income Tax [2002] 75 TTJ 448 (Calcutta). He also relied upon a decision of the Coordinate Bench in case of Sai Computers Ltd. Vs. Assistant Director of Income Tax, in ITA No.2862/Del/2022 and Ors., order dated 18.10.2023. Thus, he submitted, the issue may be restored back to the Assessing Officer to factually verify whether the employees’ contribution of PF and ESI were a…

Shashank Tiwari, New Delhi vs. ITO Ward 29(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 3098/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Apr 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Saurav Rohtagi, CAFor Respondent: Sh. Piyush Tripathi, Sr. DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)

…the period of delay "month" to be taken should be the month in which salary/wages are disbursed by the assessee and not calendar month. Reliance was placed on the decisions of Kolkata Bench of the Tribunal in the case of Kanoi Paper Industries Ltd. Vs. ACIT (75 TTJ 448) and the Delhi Benches in the cases of 2 Shashank Tiwari Vigilant Security Placement & Detective Services Pvt. Ltd. Vs. DCIT in ITA No. 2740/Del/2022 dated 13.06.2023, Dignus Services Vs. ITO in ITA Nos. 116 & 117/Del/2023 dated 26.09.2023, Sentinel Consultants Pvt. Ltd. Vs. ACIT in ITA Nos. 7 & 8/Del/2023 dated 12.06.2023, B. L. Kashyap & Sons Lt…