What is M/s Mahadev Cold Storage v. Jurisdictional AO authority for?

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

Which sections of the Income Tax Act does M/s Mahadev Cold Storage v. Jurisdictional AO come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 139(1), Section 143(1), Section 43B, Section 143(1)(a), Section 234B.

M/s Mahadev Cold Storage v. Jurisdictional AO (43 Taxmann.com 33)

Q: How many judgments cite M/s Mahadev Cold Storage v. Jurisdictional AO?

262 judgments on BharatTax cite M/s Mahadev Cold Storage v. Jurisdictional AO (43 Taxmann.com 33), spanning 2015 to 2026.

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

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

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

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

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

Mahantesh H, Bangalore vs. Deputy Commissioner of Income-Tax, Circle 4(1)(1), Bangalore)

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

ITA 874/BANG/2024[2021-22]Status: DisposedITAT Bangalore20 Aug 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Keshav Dubeymahantesh H Dcit, Circe 4(1)(1) #6, Poojari Krishan Bldg. Koramangala Bhavani Road, Hebbagodi Vs. Bengaluru Bangalore 560099 Pan – Aoypm2771G (Appellant) (Respondent) Assessee By: Shri Subramanya Bhat, Ca Revenue By: Shri V. Parithivel, Jcit-Dr Date Of Hearing: 12.06.2024 Date Of Pronouncement: 20.08.2024 O R D E R Per: Keshav Dubey, J.M.

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri V. Parithivel, JCIT-DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 234Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “C” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member and Shri Keshav Dubey, Judicial Member Mahantesh H DCIT, Circe 4(1)(1) #6, Poojari Krishan Bldg. Koramangala Bhavani Road, Hebbagodi vs. Bengaluru Bangalore 560099 PAN – AOYPM2771G (Appellant) (Respondent) Assessee by: Shri Subramanya Bhat, CA Revenue by: Shri V. Parithivel, JCIT-DR Date of hearing: 12.06.2024 Date of pronouncement: 20.08.2024 O R D E R Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the Addl. JCIT(A)’s Order dated 04.01.2024 passed under Sec…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 Shri Amit Kumar Rajendra The Income Tax Officer Prasad Singh, Ward – 7[2][3], Toshit Sanitation, Bangalore. No. 35, 4th Main Road, Vs. 12th Cross, Wilson Garden, Bangalore – 560 027. PAN: AWEPS4679M APPELLANT RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri V. Parithivel, JCIT-DR : 25-04-2024 Date of Hearing Date of Pronouncement : 28-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the…

Marigantum Narasimha Chari, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore

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

ITA 276/BANG/2024[2019-20]Status: DisposedITAT Bangalore27 Jun 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2019-20

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Parithivel .V, JCIT (DR)

Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Marigantum Narasimha Chari, 302, Samhitha The Income Tax Regency, I Main Road, Officer / DCIT, Pai Layout, Circle – 2(2)(1), Old Madras Road, Bangalore. Benaganahalli, Vs. Bangalore – 560 016. PAN: ACAPC9124D APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borkar, Advocate Revenue by : Shri Parithivel .V, JCIT (DR) Date of Hearing : 17-04-2024 Date of Pronouncement : 27-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

C S Manjunath, Tumakuru vs. Income-Tax Officer, War-1 & Tps, Tumkur

ITA 171/BANG/2024[2019-20]Status: DisposedITAT Bangalore12 Jun 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubey

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

…ITA No.171/Bang/2024 C.S. Manjunath, Tumakuru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.171/Bang/2024 Assessment Year: 2019-20 C.S. Manjunath Swacha Enterprises Near Govt. Well 1st Cross, Upparahalli Karnataka 572 102 Vs. CPC Bangalore & ITO Ward-1 & TPS Tumakuru PAN NO : AKFPM4892H APPELLANT RESPONDENT Appellant by Sri C.S. Prahallada, A.R. Respondent by Shri V. Parithivel, D.R. Date of Hearing 12.06.2024 Date of Pronouncement 12.06.2024 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assess…

Ramzanali Asgar Khan, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bengaluru

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

ITA 807/BANG/2024[2019-20]Status: DisposedITAT Bangalore07 Jun 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Nayaz Pasha, A.RFor Respondent: Shri V. Parithivel, D.R

Section 143(1)Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)Section 43B

…ITA Nos.806 & 807/Bang/2024 Ramzanali Asgar Khan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.806 & 807/Bang/2024 Assessment Years: 2018-19 & 2019-20 Ramzanali Asgar Khan 155, RAK Chambers, 11th Cross 17th Main, Sector 4, HSR Layout DCIT Bangalore 560 102 Vs. Circle-4(3)(1) Karnataka Bangalore PAN NO : AGGPK6255R APPELLANT RESPONDENT Appellant by : Sri Nayaz Pasha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 O R D E R PER…

Ramzanali Asgar Khan, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bengaluru

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

ITA 806/BANG/2024[2018-19]Status: DisposedITAT Bangalore07 Jun 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Nayaz Pasha, A.RFor Respondent: Shri V. Parithivel, D.R

Section 143(1)Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)Section 43B

…ITA Nos.806 & 807/Bang/2024 Ramzanali Asgar Khan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.806 & 807/Bang/2024 Assessment Years: 2018-19 & 2019-20 Ramzanali Asgar Khan 155, RAK Chambers, 11th Cross 17th Main, Sector 4, HSR Layout DCIT Bangalore 560 102 Vs. Circle-4(3)(1) Karnataka Bangalore PAN NO : AGGPK6255R APPELLANT RESPONDENT Appellant by : Sri Nayaz Pasha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 O R D E R PER…

Lucida Technologies Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bengaluru

In the result, appeal of the assessee is dismissed

ITA 848/BANG/2024[2018-19]Status: DisposedITAT Bangalore06 Jun 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Kirat Singh, A.RFor Respondent: Sri V. Parithivel, D.R

Section 143(1)(a)Section 250Section 36(1)(va)Section 38

…ITA No.848/Bang/2024 Lucida Technologies Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Lucida Technologies Pvt. Ltd. No.3980/81, 3rd Floor, 80Ft. Road, Hoskerehalli Main Road Girinagar DCIT Banashakari 3rd Stage Vs. Circle-4(1)(1) Bangalore Bangalore Karnataka 560 085 PAN NO : AADCL2292H APPELLANT RESPONDENT Appellant by : Shri Kirat Singh, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 06.06.2024 Date of Pronouncement : 06.06.2024 O R D E R PER K…

Sri. Manikandan Vazhukkapar Kumaran, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

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

ITA 577/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Nov 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Nischal B., D.R

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

…ITA No.577/Bang/2023 Manikandan Vazhukkapara Kumaran, Bangalore ITA Nos.578 to 580/Bang/2023 Shabari Telecable Network Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Manikandan Vazhukkapara Kumaran No.112, Shabari Bhavan H Colony 1st Stage, 1st Cross, Indiranagar ACIT Circle-1(1)(1) Vs. Bangalore 560 038 Bangalore PAN NO : ACNPK9428K APPELLANT RESPONDENT ITA No.578 to 580/Bang/2023 Assessment Year: 2018-19 to 2020-21 Shabari Telecable Network Pvt Ltd. No.112, Sha…