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. Brush Tech India, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 2/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year:2019-20

For Appellant: Shri Sachin H.S., A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.2/Bang/2022 M/s. Brush Tech India, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2019-20 M/s. Brush Tech India No.134, KIADB Industrial Area Koorgalli Yelawala Vs. ADIT, CPC Mysuru Bengaluru PAN NO : AABFB8490L APPELLANT RESPONDENT Appellant by : Shri Sachin H.S., A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order passed by Ld…

Shantha Rao Gujju, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 158/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B.R. Baskaran

For Appellant: N O N EFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

…ITA Nos.157 & 158/Bang/2022 Shantha Rao Gujju, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.157 & 158/Bang/2022 Assessment Year: 2018-19 & 2019-20 Shantha Rao Gujju 10, 28th Cross, Bagalkunte Road Deputy Commissioner of Bengaluru 560 073 Vs. Income-tax, CPC Bangalore PAN NO : AOSPG8460N APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R Ghale, Standing Counsel for Dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed…

Shantha Rao Gujju, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 157/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Apr 2022AY 2018-19

Bench: Shri B.R. Baskaran

For Appellant: N O N EFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

Cheruvathur Veetil Damodaran, Mysuru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 678/BANG/2021[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year: 2019-20

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

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

…ITA No.678/Bang/2021 CheruvathurVeetil Damodaran, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 Cherivathur Veetil Damodaran Sarathy & Sarathy, Advocates 15 Nachiappa St., JR. Paza First Floor ADIT, CPC Vs. Erode 638 001 Bangalore Tamilnadu PAN NO :ADFPD3713K APPELLANT RESPONDENT Appellant by : Shri B. Parthasarathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee…

Sulthan Mohammed Ismail, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 673/BANG/2021[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaran

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 Nos.672 & 673/Bang/2021 Sulthan Mohammed Ismail, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.672 & 673/Bang/2021 Assessment Years: 2018-19 &2019-20 Sulthan Mohammed Ismail # 837/1, III Floor, L.N. Colony Deputy Pipe Line Road Opp. Ward Off Commissioner of Yeshwantpur Vs. Income-tax, CPC Bangalore 560 022 Bangalore PAN NO :AASPI8614A APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04…

Sulthan Mohammed Ismail, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 672/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Apr 2022AY 2018-19

Bench: Shri B. R. Baskaran

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)

Mangalore Security Services Private Limited, Mangalore vs. Income Tax Officer, Ward 1 & Tps, Udupi

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

ITA 61/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Apr 2022AY 2018-19

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

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

Section 139(1)Section 143(1)Section 154Section 36Section 36(1)(va)

…ITA No.61/Bang/2022 Mangalore Security Services Pvt. Ltd., Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Mangalore Security Services Pvt. Ltd. 3-T-109/3(1), Guru Krupa Building Opp. Namma T.V. PO Kulai ITO Ward-1 & TPS Vs. Mangalore Udupi PAN NO : AAICM9156G APPELLANT RESPONDENT Appellant by : Shri Anil Dsouza, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 06.04.2022 Date of Pronouncement : 06.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assesse…

M/S. Lakhotia Belting Private Limited, Bangalore vs. Income-Tax, Ward, 4(1)(1), Bangalore

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

ITA 100/BANG/2022[2019-20]Status: DisposedITAT Bangalore06 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year: 2019-20

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

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

…ITA No.100/Bang/2022 Lakhotia Belting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s. Lakhotia Belting Private Limited No.276, IV Phase, Peenya Industrial Area Bangalore Vs. ITO Ward-4(1)(1) Karnataka Bangalore PAN NO :AAACL3327Q APPELLANT RESPONDENT Appellant by : Shri Kedar Paranjape, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 06.04.2022 Date of Pronouncement : 06.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this…

Ikon Labels Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 49/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

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

For Appellant: Shri Rajkamal Ganeriwala, CAFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ikon Labels (P) Ltd., Vs. The Assistant Director of #304, Chicago Avenue, Income Tax, CPC, 37/2, Cunningham Road, Bangalore. Bengaluru- 560052 PAN: AABCI 0953Q APPELLANT RESPONDENT Appellant by : Shri Rajkamal Ganeriwala, CA Respondent by : Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore. Date of hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is…

Karnataka State Electronics Development Corporation Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Karnataka State Electronics Vs. The Deputy Commissioner of Development Corporation Ltd., Income Tax, 2nd Floor, TTMC “A” Block, CPC, Bengaluru. BMTC, Shanthinagar, K. H. Road, Bengaluru–560 027. PAN : AABCK 6661 P APPELLANT RESPONDENT Assessee by : Shri. Raghavendra R Chakravarthy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N. V. Vasudevan,…

Radius Engineering Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 45/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Mahesh, G., CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Radius Engineering Solutions Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, CPC No.21, 17th Cross, Dodanna Bengaluru. Industrial Estate, Vishwaneedam Post, Bangalore – 560 091. PAN: AADCR 4611E APPELLANT RESPONDENT Appellant by : Shri Mahesh, G., CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : 10.03.2022 O R D E R Per Chandra Poojari, Accountant Member Thi…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 42/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Mar 2022AY 2018-19

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

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Technocon Builders, Vs. The Deputy Commissioner # 337, SF 8, Karuna Complex, of Income Tax, Sampige Road, Malleswaram, CPC / Circle 2(2)(1), Bangalore – 560 003. Bengaluru. PAN: AAIFT 3196L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : .03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Sri Marigantu Narasimha Chari, Bengaluru vs. The Assistant Director of Income Tax, Circle-2(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 38/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Mar 2022AY 2018-19

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Sri Marigantu Narasimha Chari, Vs. The Assistant Director 302, Samhitha Regency, of Income Tax, CPC, 1 Main Road, Pai Layout, [Circle 2(2)(1)] Old Madras Road, Bangalore. Benaganahalli Post, Bangalore – 560 016. PAN: ACAPC 9124D APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 09.03.2022 O R D E R Per…

Alert Detective Force, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 33/BANG/2022[2018-19]Status: DisposedITAT Bangalore08 Mar 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Alert Detective Force, Vs. Dcit, B 376, 9Th Cross, Peenya 1St Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. Pan : Abcfa 0594 J Appellant Respondent Assessee By : Shri. Mahesh G, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2022 Date Of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Mahesh G, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Alert Detective Force, Vs. DCIT, B 376, 9th Cross, Peenya 1st Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. PAN : ABCFA 0594 J APPELLANT RESPONDENT Assessee by : Shri. Mahesh G, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan, Vice President…

Puyvast Maritime India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1) Represented by Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 30/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Mar 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Rajgopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)(a)Section 154Section 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2017-18 Puyvast Maritime India Pvt. Ltd., Vs. The Deputy Commissioner 6, Harris Road, Benson Town, of Income Tax, Bangalore – 560 046. Circle 3(1)(1), PAN: AABCP 2357D Bangalore. APPELLANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is again…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 9/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.8 and 9/Bang/2022 Assessment Year : 2018-19 and 2019-20 Shri. Munireddy and Sons, Vs. ITO, No.09 (91/93/46) 3rd ‘A’ Cross, NGR Ward – 7(2)(2), Layout Roopena Agrahara, Bengaluru. Bengaluru – 560 068. PAN : ABXPJ 1260 D APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayana, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : er N. V. V…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 8/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Kanthi Agency Networks, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Kanthi Agency Networks, Vs. The Assistant Director Of Income No.17, 5Th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. Pan : Aaifk 6664 Q Appellant Respondent Assessee By : None Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 02.03.2022 Date Of Pronouncement : 02.03.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Kanthi Agency Networks, Vs. The Assistant Director of Income No.17, 5th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. PAN : AAIFK 6664 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : devan, Vice President This is…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

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

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR

Section 139(1)Section 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…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

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

Section 36(1)(va)Section 43B