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

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.

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 372,250 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 43B Section 143(1)(a)Section 234B Section 234C Section 2(24)(x)

Issues it is cited on

section 2(c)section 43b(b)section 36(l)section 36(va)employees contribution to pf section 2(24)(x)clarificatory amendment section 36(1)(va)extension of limitation section 43b section 2(24)section 43

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

M/S. Sycone Cpmc Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 260/BANG/2022[2018-19]Status: DisposedITAT Bangalore31 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year:2018-19 M/S. Sycone Cpmc Private Limited, No.36, 20Th Main, 2Nd Block, Rajajinagar, Dcit, Cpc, Vs. Bengaluru – 560 010. Bengaluru. Pan No : Aaics 3458 H Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri Ganesh R. Ghale, Standing Counsel For Dept. Date Of Hearing : 31.05.2022 Date Of Pronouncement : 31.05.2022 O R D E R Per B.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 25/02/2022 Passed By Ld. Cit(A)-11, Bangalore & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.8,58,090/-, Being Employees Contribution To Provident Fund & Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2018-19 M/s. SYConE CPMC Private Limited, No.36, 20th Main, 2nd Block, Rajajinagar, DCIT, CPC, Vs. Bengaluru – 560 010. Bengaluru. PAN NO : AAICS 3458 H APPELLANT RESPONDENT Appellant by : Shri. Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 31.05.2022 Date of Pronouncement : 31.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 25/02/2022 passed by Ld. CIT(A)-…

Equipment Fabricators, Bangalore vs. Assistant Director of Income Tax, Central Processing Centre, Bengaluru

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

ITA 329/BANG/2022[2019-20]Status: DisposedITAT Bangalore30 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year : 2019-20 M/S. Equipment Fabricators Asst. Director Of Income 136, Khajisonehalli Tax (Cpc) Kanamangala Post Post Box No. 1, Vs. Whitefiled-Hosakote Road Electronic City Post Office Bangalore 560067 Bengaluru 560010 Pan No : Aaafe4613P Appellant Respondent Appellant By : Shri B.S. Balachandran, Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/07/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.13,85,202/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Equipment Fabricators Asst. Director of Income 136, Khajisonehalli Tax (CPC) Kanamangala Post Post Box No. 1, Vs. Whitefiled-Hosakote Road Electronic City Post Office Bangalore 560067 Bengaluru 560010 PAN NO : AAAFE4613P APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Revenue Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: T…

Ashwath Reddy Nagabhushan Reddy, Bangalore vs. Jurisdictional AO, Ward-5(2)(1), Bangalore

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

ITA 134/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: NONEFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.134/Bang/2022 Ashwath Reddy Nagabhushan Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Ashwath Reddy Nagabhushan Reddy No.2, Ground Floor, Max Silver Next Apartment, 2nd Phase Hesaragatta, Vidyaranyapura Post Vs. Jurisdictional AO Bangalore 560 097. Ward-5(2)(1) Bengaluru PAN NO : BFVPR5507J APPELLANT RESPONDENT Appellant by : NONE Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTA…

Sharan Fashions, Bengaluru vs. Income Tax Officer, Ward- 5(2)(4), Bangalore

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

ITA 133/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri Raghavendra Nayak, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.133/Bang/2022 Sharan Fashions, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sharan Fashions No.23, BWSSB Road Shamanna Garden, New Gudadhalli Bengaluru 560 068 Vs. ITO Ward-5(2)(4) Karnataka Bengaluru PAN NO : AAYFS5060Q APPELLANT RESPONDENT Appellant by : Shri Raghavendra Nayak, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal chall…

Wave Mechanics Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

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

ITA 689/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Wave Mechanics Pvt. Ltd. Dcit, Circle – 7(1)92) V-3, 1 Main, I Phase Bengaluru Peenya Industrial Area Vs. Bengaluru 560058 Pan No : Aaacw3621J Appellant Respondent Appellant By : Shri. Smt. Rashmi R., Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue. Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 11/10/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.16,21,394/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Smt. Rashmi R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Wave Mechanics Pvt. Ltd. DCIT, Circle – 7(1)92) V-3, 1 Main, I Phase Bengaluru Peenya Industrial Area Vs. Bengaluru 560058 PAN NO : AAACW3621J APPELLANT RESPONDENT Appellant by : Shri. Smt. Rashmi R., Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Revenue. Date of Hearing : 30.05.2022 Date of Pronouncement : 30.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 11/10/2021passed b…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (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…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

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

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Anjappar Chettinad Ac Restaurant, Chennai vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 224/CHNY/2022[2018-1]Status: DisposedITAT Chennai26 May 2022

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

For Appellant: Shri V. Padmanaban (FCA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

K P R Cars Private Limited, Mysore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 91/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. K P R Cars Private Ltd. Deputy Commissioner Of No. 162, New Bannimantap Income Tax Extn., Mandi Mohalla Vs. Centralised Processing Mysore 570021 Centre Pan No : Aaeck3438R Bangalore Appellant Respondent Appellant By : Shri Hemant Pai, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 26.05.2022 Date Of Pronouncement : 26 .05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 12/11/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Employees Contribution To Provident Fund& Esi Of Rs.21,63,054/- Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs. 21,63,054/- Was Made U/S 36(1)(Va) Of The Act On The Ground That The Employees Contribution M/S. Kpr Cars Private. Ltd. Page 2 To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. K P R Cars Private Ltd. Deputy Commissioner of No. 162, New Bannimantap Income Tax Extn., Mandi Mohalla Vs. Centralised Processing Mysore 570021 Centre PAN NO : AAECK3438R Bangalore APPELLANT RESPONDENT Appellant by : Shri Hemant Pai, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 26.05.2022 Date of Pronouncement : 26 .05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging th…

M/S. Surya Enterprise, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 310/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year: 2019-20 M/S. Surya Enterprise Assistant Director Of No. 50, Residency Road Income Tax Bangalore 560025 Vs. Central Processing Unit Pan No : Bangalore Aavfs2416H Appellant Respondent Appellant By : None Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 26.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Employees Contribution To Provident Fund & Esi Of Rs.1,56,385/- Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short]

For Appellant: NoneFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s. Surya Enterprise Assistant Director of No. 50, Residency Road Income Tax Bangalore 560025 Vs. Central Processing Unit PAN NO : Bangalore AAVFS2416H APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 26.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 03/12/2021passed by Ld. CIT(A), Natio…

Gayathri Papanna, Bengaluru vs. Deputy Commissioner of Income Tax, Centralised Processing Centre, Bangalore

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

ITA 280/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessmentyear:2019-20 Gayathri Papanna Deputy Commissioner Of #67 4Th Cross, 2Nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 Pan No : Brypp3124J Appellant Respondent Appellant By : Shri. R.E. Balasubramaniam, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.11,20,008/- , Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2019-20. 2. The Assessee Filed Its Return Of Income For Ay 2019-20 On 13.10.2019. The Return Of Income Wasprocessed U/S 143(1) Of The Ac, Wherein The Disallowance Of Rs.11,20,008/- Was Made U/S Gayathri Papanna Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri. R.E. Balasubramaniam, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2019-20 Gayathri Papanna Deputy Commissioner of #67 4th Cross, 2nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 PAN NO : BRYPP3124J APPELLANT RESPONDENT Appellant by : Shri. R.E. Balasubramaniam, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the…

N. Narasimha Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 237/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaran

For Appellant: Smt Sumangala Ranga, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.236 & 237/Bang/2022 Assessment Years: 2018-19 & 2019-20 Shri N. Narasimha Murthy Dy. Commissioner of M/s. Nataional Security & Income Tax Allied Services Centralised Processing 01, Shoba Building, 8th Main Centre Circle, Tumkur Road Vs. Bangalore Opp. ESI Hospital T. Dasarahalli Bengaluru 560057 PAN NO : AETPN6054H APPELLANT RESPONDENT Appellant by : Smt Sumangala Ranga, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of P…

N. Narasimha Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 236/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaran

For Appellant: Smt Sumangala Ranga, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

M/S. Sun Manufacturing Solutions, Bengaluru vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

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

ITA 712/BANG/2021[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Sun Manufacturing Solutions The Income Tax Officer Sy. No. 151, 11Th Main Road Ward – 6(2)(1) Peenya Indl. Area, 3Rd Phase Bengaluru Vs. Laggere Village Bengaluru 560058 Pan No : Abyfs6836P Appellant Respondent Appellant By : Miss Sunaiana Bhatia, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/09/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.3,75,531/-, Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs.7,65,472/- Was Made U/S M/S. Sun Manufacturing Solutions Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts. The Assessee Filed A Rectification Petition Objecting To The Disallowance Made & In The Rectification Order, The Addition Was Sustained To The Extent Of Rs.3,75,531/-.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sun Manufacturing Solutions The Income Tax Officer Sy. No. 151, 11th Main Road Ward – 6(2)(1) Peenya Indl. Area, 3rd Phase Bengaluru Vs. Laggere Village Bengaluru 560058 PAN NO : ABYFS6836P APPELLANT RESPONDENT Appellant by : Miss Sunaiana Bhatia, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal cha…

Ken Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 24/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

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

…ITA No.24/Bang/2022 KEN Private Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 KEN Private Ltd. Deputy Commissioner of 48/2F, Schedule, Hongasandra Income-tax village CPC Hosur Main Road Bangalore Vs. Begur Hobli Bangalore 560 068 PAN NO : AAECP8792R APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assess…

Mrm Solutions, Shivamogga vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 707/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

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

…ITA No.707/Bang/2021 MRM Solutions, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 MRM Solutions Deputy Commissioner of Industrial Estate Income-tax Sagar Road CPC Vs. Shivamogga 577 201 Bangalore PAN NO : AAUFM3256G APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order d…

Sri Gajanana Enterprises, Shivamogga vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 706/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

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

…ITA No.706/Bang/2021 Sri Gajanana Enterprises, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sri Gajanana Enterprises Deputy Commissioner of Kandan 4th Cross Sharavathi Income-tax Nagar CPC Vs. Shivamogga 577 201 Bangalore PAN NO : AAQFS6349J APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this app…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

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

For Appellant: Shri G. Ganesh Babu (FCA) – 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; ITA Nos. 143 & 144/Chny/2022 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 1…