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 372,250 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 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

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

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

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…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 47/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 46/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 36/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 35/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

M/S. Futura Digital Color Press, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 743/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.743/Bang/2021 Assessment year : 2019-20 M/s. Futura Digital Color Press, Vs. The Deputy Commissioner 4/4, 3rd Main, Tata Silk Farm, of Income Tax, Bengaluru – 560 082. Circle 5(2)(1), PAN: AAAFF 8377K Bengaluru. APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against th…

Sri Basavaraj Gunjegai, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 742/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.742/Bang/2021 Assessment year : 2018-19 Sri Basavaraj Gunjegai, Vs. The Deputy Commissioner 204, Nethravathi, of Income Tax, CPC, A-3, National Games Village, Bengaluru. Koramangala, Bengaluru – 560 047. PAN: AFRPG 2929F APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed a…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – 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…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (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…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

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

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 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…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (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…

Late Kari Thimmegowda Rajashekhara, L/R by Ms. Megha B.R., Bengaluru vs. Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, appeal of the assessee is allowed

ITA 669/BANG/2021[2019-20]Status: DisposedITAT Bangalore19 Apr 2022AY 2019-20

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

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.669/ Bang/2021 Assessment Year : 2019-20 Late Kari Thimmegowda Rajashekhara, Vs. 1. DCIT, L/R by Ms. Megha B. R. Circle – 5[2][1], #321, TSP Road, Kalasipalya, Bengaluru. Bengaluru – 560 002. 2. CPC, Bengaluru. PAN : ACOPR 3818 F APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per N. V. Vasudevan, Vice Pres…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

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

For Appellant: Shri D. Palanivel (Advocate) -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…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

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

For Appellant: Shri D. Palanivel (Advocate) -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…

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 149/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

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

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.148 and 149/Bang/2022 Assessment Year : 2019-20 Shri. Mathikere Ramaiah Kodandaram, Vs. The Asst. Director of Income Tax, Gokula House, Gokula Mathkere, CPC, Bengaluru – 560 054. Bengaluru. PAN : ADIPK 7939 H APPELLANT RESPONDENT Assessee by : Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Padmavathy…

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 148/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

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

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.148 and 149/Bang/2022 Assessment Year : 2019-20 Shri. Mathikere Ramaiah Kodandaram, Vs. The Asst. Director of Income Tax, Gokula House, Gokula Mathkere, CPC, Bengaluru – 560 054. Bengaluru. PAN : ADIPK 7939 H APPELLANT RESPONDENT Assessee by : Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Padmavathy…

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…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 Essae Teraoka (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. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…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 Essae Teraoka (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…

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…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 Essae Teraoka (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…

Mookambika Infosolutions Pvt Ltd, Madurai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 95/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…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 Essae Teraoka (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…