M/s Mahadev Cold Storage v. Jurisdictional AO

43 Taxmann.com 33High Court2014#317 most cited

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.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 372,249 Indian tax judgments — from 2015 to 2026.

Also referred to as

M/s Mahadev Cold Storage · Essae Teraoka · 43 Taxmann.com 33 · employees contribution to PF · welfare funds due date · section 43B · section 36(1)(va) · section 139(1) · allowable deduction · Karnataka High Court · provident fund deduction

Sections most often in play

Section 36(1)(va)Section 139(1)Section 143(1)Section 43BSection 143(1)(a)Section 234BSection 234CSection 2(24)(x)

Issues it is cited on

section 2(c)section 43b(b)section 36(l)section 36(va)employees contribution to pfsection 2(24)(x)clarificatory amendmentsection 36(1)(va)extension of limitationsection 43bsection 2(24)section 43

Judgments citing M/s Mahadev Cold Storage v. Jurisdictional AO

ACIT, Circle-4(1)(1), Ahmedabad vs. M/S. Vishnu Pouch Packaging Pvt. Ltd, Ahmedabad

In the result, appeal filed by the Revenue & assessee are dismissed

ITA 240/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2017-18

For Appellant: Shri Suresh Gandhi, CAFor Respondent: Shri Ramesh Kumar, Sr. DR
Section 115JSection 36(1)(va)Section 43B

…ITA Nos.240 & 244/Ahd/2021 A.Ys. 2017-18 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2017-18 A.C.I.T., Circle – 4(1)(1), vs. Vishnu Pouch Packaging Pvt. Ltd., Ahmedabad. Plot No.49 & 50, Block No. A, Mahagujarat Industrial Estate, Village Moriya Dastroi, Ahmedabad. [PAN – AADCV 6860 B] Assessment Year: 2017-18 Vishnu Pouch Packaging Pvt. Ltd., vs. D.C.I.T., Circle – 4(1)(2), Plot No.49 & 50, Block No. A, Ahmedabad. Mahagujarat Industrial Estate, Village Moriya Daskroi, Ahmedaba…

M/S Amalgamations Repco Ltd, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 559/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R,Vijayaraghvan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Rapid Global Business |Solutions India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 496/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2019-20 M/S. Rapid Global Business Solutions India Vs. Assistant Director Of Income Tax, Private Limited, Cpc, 18/7, 1St Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. Pan : Aaccr 5018 A Appellant Respondent Assessee By : Shri. Joseph Varghese, Advocate Revenue By : Smt. Priyadarshini Baseganni, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.07.2022 Date Of Pronouncement : 18.07.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Joseph Varghese, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Rapid Global Business Solutions India Vs. Assistant Director of Income Tax, Private Limited, CPC, 18/7, 1st Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. PAN : AACCR 5018 A APPELLANT RESPONDENT Assessee by : Shri. Joseph Varghese, Advocate Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E R Per N. V.…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 485/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 484/BANG/2022[2018-19]Status: DisposedITAT Bangalore18 Jul 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

Jagadish Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 278/BANG/2022[2019-20]Status: DisposedITAT Bangalore12 Jul 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Mahesh T.R., A.R. &For Respondent: Shri Srinivas Rao Bandaru, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.277 & 278/Bang/2022 Jagadish Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.277 & 278/Bang/2022 Assessment Years: 2018-19 & 2019-20 Jagadish Reddy #14, Hulimangala Village Podu, Hosur Road ACIT CPC Vs. Bengaluru 562106 Bengaluru PAN NO : AISPR7585F APPELLANT RESPONDENT Appellant by : Shri Mahesh T.R., A.R. & Shri Jagadesh Reddy, Assessee Respondent by : Shri Srinivas Rao Bandaru, D.R. Date of Hearing : 12.07.2022 Date of Pronouncement : 12.07.2022 O R D E R PER CHANDRA POOJA…

Jagadish Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 277/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Jul 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Mahesh T.R., A.R. &For Respondent: Shri Srinivas Rao Bandaru, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.277 & 278/Bang/2022 Jagadish Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.277 & 278/Bang/2022 Assessment Years: 2018-19 & 2019-20 Jagadish Reddy #14, Hulimangala Village Podu, Hosur Road ACIT CPC Vs. Bengaluru 562106 Bengaluru PAN NO : AISPR7585F APPELLANT RESPONDENT Appellant by : Shri Mahesh T.R., A.R. & Shri Jagadesh Reddy, Assessee Respondent by : Shri Srinivas Rao Bandaru, D.R. Date of Hearing : 12.07.2022 Date of Pronouncement : 12.07.2022 O R D E R PER CHANDRA POOJA…

DCIT, CC -3 (1), Chennai vs. M/S. Talentpro India Hr Pvt. Ltd., Chennai

Appeal is allowed

ITA 459/CHNY/2020[2017-18]Status: DisposedITAT Chennai06 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Anjappar Chettinad Ac Restaurant, Chennai vs. ITO. Non Corp Ward 1(1), Chennai

Appeal is allowed

ITA 444/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Sri Mookambika Infosolutions Pvt Ltd, Madurai vs. PCIT 1, Madurai

The appeal stands allowed in terms of our above order

ITA 425/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Balakrishnan (for assessee)For Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Sahana Clothing Company Private Limited, Dindigul vs. PCIT, Madurai

The appeal stands allowed in terms of our above order

ITA 417/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Urc Construction Pvt Ltd., Erode vs. DCIT Central Circle 1, Coimbatore

The appeal stands allowed in terms of our above order

ITA 390/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Baskar (Advocate)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Hlf Services Limited, Chennai vs. DCIT, Corporate Ward, 2(3), Chennai

Appeal is allowed

ITA 370/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Acp Drilling & Construction Pvt.Ltd., Namakkal vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 369/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Gautham Venkatnarayanan (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Ms Labels, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 362/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Senthil Kumar (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Sapphire Clothing Company (I) Pvt. Limited, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 361/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Senthil Kumar (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Ravindran, Tenkasi vs. ACIT, CPC, Bangalore

Appeal is allowed

ITA 359/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl.CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…e to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…