How many judgments cite Popular Vehicles & Services P. Ltd. v. CIT?

262 judgments on BharatTax cite Popular Vehicles & Services P. Ltd. v. CIT (96 Taxmann.com 13), spanning 2018 to 2025.

Which sections of the Income Tax Act does Popular Vehicles & Services P. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1).

Popular Vehicles & Services P. Ltd. v. CIT

96 Taxmann.com 13High Court2018#320 most cited

What is Popular Vehicles & Services P. Ltd. v. CIT authority for?

Employees' contributions to ESI and PF are not deductible if deposited after the due dates specified in the respective welfare statutes, even if paid before the income tax return filing due date under section 139(1). This is because sections 36(1)(va) and 43B operate independently, with section 36(1)(va) specifically governing such contributions.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Popular Vehicles & Services · employees' contribution ESI PF · section 36(1)(va) · section 43B · belated deposit · due date for deduction · section 139(1) · disallowance · income tax return filing · section 2(24)(x)

Sections most often in play

Section 139(1)Section 143(1)

Read the full judgment

Issues it is cited on

section 158be section 43b(b)section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 36(1)(va)section 43b employees contribution to pf section 36(1)section 43

Judgments citing Popular Vehicles & Services P. Ltd. v. CIT

M/S. Methods (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 626/BANG/2021[2019-20]Status: HeardITAT Bangalore23 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Methods (India) Private Limited, Vs. 1. Dcit, #4A, Kiadb Industrial Area, Circle – 4(1)(2), Hosakote Bengaluru. Bengaluru – 562 114. Pan : Aabcm 8680 N 2. Cpc, Bengaluru. Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 22.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 12.11.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.Nil. In An Intimation Dated 29.06.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 46,87,690/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Methods (India) Private Limited, Vs. 1. DCIT, #4A, KIADB Industrial Area, Circle – 4(1)(2), Hosakote Bengaluru. Bengaluru – 562 114. PAN : AABCM 8680 N 2. CPC, Bengaluru. APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 22.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 12.11.2021…

B R S Precision Manufacturing Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 620/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. B. R. S. Precision Manufacturing Vs. Dcit, Private Limited, Central Processing Centre, No.19, 5Th Floor, Shivashankar Plaza, Bengaluru. Richmond Circle, Lalbagh Road, Bengaluru – 560 027. Pan : Aaecb 5550 H Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 22.12.2021 Date Of Pronouncement : 23.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 23.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.Nil. In An Intimation Dated 16.10.2019 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 11,81,345/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: NoneFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. B. R. S. Precision Manufacturing Vs. DCIT, Private Limited, Central Processing Centre, No.19, 5th Floor, Shivashankar Plaza, Bengaluru. Richmond Circle, Lalbagh Road, Bengaluru – 560 027. PAN : AAECB 5550 H APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 22.12.2021 Date of Pronouncement : 23.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order…

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

In the result, appeal of the assessee is allowed

ITA 617/BANG/2021[2019-20]Status: DisposedITAT Bangalore21 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Volantis Technologies Private Limited, Vs. Dcit, 940, 2Nd Floor, 16Th Main, Btm 2Nd Stage, Central Processing Centre, Bengaluru – 560 076. Bengaluru. Pan : Aaccv 1855 F Assessee By : None Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 21.12.2021 Date Of Pronouncement : 21.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 02.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.36,25,384/-. In An Intimation Dated 16.06.2021 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs.9,11,370/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Decision Of Supreme Court In Cit Vs. Alom Extrusions Ltd (2009) 319 Itr Page 2 Of 6

For Appellant: NoneFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Volantis Technologies Private Limited, Vs. DCIT, 940, 2nd Floor, 16th Main, BTM 2nd Stage, Central Processing Centre, Bengaluru – 560 076. Bengaluru. PAN : AACCV 1855 F Assessee by : None Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 02.08.2021 of CIT(A) National Faceless Appeal Centre (…

Megneil Tech Private Limited, Bangalore vs. Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is allowed

ITA 616/BANG/2021[2019-20]Status: HeardITAT Bangalore21 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevan

For Appellant: Ms. Sanjana Dave, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.615 and 616/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. Megneil Tech Private Limited, Vs. The Commissioner of Income Tax, No.25/7, Sri Kote Ashirwad Towers, Outer Bengaluru. Ring Road, Marathalli, Doddanakkundi, Bengaluru – 560 037. PAN : AAHCM 2774 P Assessee by : Ms. Sanjana Dave, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R President These are appeals filed by the assessee against two o…

Megneil Tech Private Limited, Bangalore vs. Commissioner of Income Tax, Bengaluru

In the result, appeal of the assessee is allowed

ITA 615/BANG/2021[2018-19]Status: HeardITAT Bangalore21 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevan

For Appellant: Ms. Sanjana Dave, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

M/S. Krishna Enterprises, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 612/BANG/2021[2019-20]Status: HeardITAT Bangalore20 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Krishna Enterprises, Vs. The Assistant Director Of Income Tax, No.2 & 23, Next To Lido Mall, Central Processing Centre, Swamy Vivekananda Road, Bengaluru. Milkman Street Junction, Halasuru, Bengaluru – 560 008. Pan : Aabfk 6998 C Assessee By : Shri. Ashok Kumar, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 20.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 20.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Partnership Firm. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.43,09,380/-. In An Intimation Dated 29.02.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 1,93,643/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Ashok Kumar, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Krishna Enterprises, Vs. The Assistant Director of Income Tax, No.2 and 23, Next to Lido Mall, Central Processing Centre, Swamy Vivekananda Road, Bengaluru. Milkman Street Junction, Halasuru, Bengaluru – 560 008. PAN : AABFK 6998 C Assessee by : Shri. Ashok Kumar, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 20.12.2021 Date of Pronouncement : 20.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the ass…

Vidhi Clothing Company, Bengaluru vs. The Deputy Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assesseeis allowed

ITA 369/BANG/2021[2018-19]Status: DisposedITAT Bangalore14 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chanda Poojariassessment Year :2018-19 M/S. Vidhi Clothing Company, Vs. Dcit, No.4, 2Nd Cross, Mysore Road, Central Processing Centre, Opp. Toll Gate, Vinayakanagar, Bengaluru. Bangalore – 560 026. Pan : Aahfv 9512 F Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 14.12.2021 O R D E R Per N. V. Vasudevan

For Appellant: Smt. Suman Lunkar, 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 PRESIDENTAND SHRI CHANDA POOJARI, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Vidhi Clothing Company, Vs. DCIT, No.4, 2nd Cross, Mysore Road, Central Processing Centre, Opp. Toll Gate, Vinayakanagar, Bengaluru. Bangalore – 560 026. PAN : AAHFV 9512 F Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru Date of hearing : 14.12.2021 Date of Pronouncement : 14.12.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 19.0…

The Millennium Enterprises, Bengaluru vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 592/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. The Millennium Enterprises, Vs. The Assistant Director Of Income Tax, No.27, Mathru Shree Nilaya, Central Processing Centre, 1St Floor, 6Th Cross, Bengaluru. Balaji Layout, Vajarahalli, Thalagattapur, Bengaluru – 560 062. Pan : Aalft 2849 P Assessee By : Shri. Pranav Krishna, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 09.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 29.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.19,05,500/-. In An Intimation Dated 06.03.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 6,18,512/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. The Millennium Enterprises, Vs. The Assistant Director of Income Tax, No.27, Mathru Shree Nilaya, Central Processing Centre, 1st Floor, 6th Cross, Bengaluru. Balaji Layout, Vajarahalli, Thalagattapur, Bengaluru – 560 062. PAN : AALFT 2849 P Assessee by : Shri. Pranav Krishna, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 09.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appea…

Kunamneni Technologies Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 549/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. Kunamneni Technologies Pvt. Ltd., Vs. Acit, Sy. No.72/B, Jaraganahalli Mastrusi Central Processing Centre, Arcade, 2Nd Floor, J. P. Nagar, Bengaluru. 6Th Phase, Kanakapura Road, Bengaluru – 560 078. Pan : Aaeck 4698 R Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 09.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 25.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.40,00,810/-. In An Intimation Dated 16.10.2019 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs.9,38,950/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Kunamneni Technologies Pvt. Ltd., Vs. ACIT, Sy. No.72/B, Jaraganahalli Mastrusi Central Processing Centre, Arcade, 2nd Floor, J. P. Nagar, Bengaluru. 6th Phase, Kanakapura Road, Bengaluru – 560 078. PAN : AAECK 4698 R Assessee by : Shri. H. V. Gowthama, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 09.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee again…

Aankit Granites Limited, Bangalore vs. Income Tax Officer, Ward-1(1)(3), Bangalore

In the result, appeal of the assessee is allowed

ITA 480/BANG/2021[2014-15]Status: DisposedITAT Bangalore09 Dec 2021AY 2014-15

Bench: Shri N.V. Vasudevanassessment Year : 2014-15 M/S. Aankit Granties Limited, Vs. Ito, No.886, 19Th Main, Iv Cross, Ward – 1(1)(3), Btm Layout Ii Stage, Bengaluru. Bengaluru – 560 076. Pan : Aabca 5821 D Assessee By : Shri. Cuddapah Ramesh, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 30.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2014-15. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2014-15 Declaring Total Income Of Rs.4,99,306/-. In Assessment Order Dated 26.12.2016 Issued U/S.143(3) Of The Act, The Ao Added A Sum Of Rs. 5,99,686/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Cuddapah Ramesh, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(3)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2014-15 M/s. Aankit Granties Limited, Vs. ITO, No.886, 19th Main, IV Cross, Ward – 1(1)(3), BTM Layout II Stage, Bengaluru. Bengaluru – 560 076. PAN : AABCA 5821 D Assessee by : Shri. Cuddapah Ramesh, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 30.07.2021 of CIT(A) National Faceless Appeal Centr…

Prakashpai Kochikar, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 479/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Dec 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 Shri. Prakash Pai Kochikar, Vs. The Assistant Director Of Income Tax, No.680, I Floor, 46Th Cross, 100 Feet Ring Central Processing Centre, Road, 5Th Block, Jayanagar, Bengaluru. Bengaluru – 560 041. Pan : Adwpp 7348 F Assessee By : Shri. Prakash Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 25.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is An Individual. The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.17,18,440/-. In An Intimation Dated 12.04.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 15,31,406/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Prakash Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 Shri. Prakash Pai Kochikar, Vs. The Assistant Director of Income Tax, No.680, I Floor, 46th Cross, 100 Feet Ring Central Processing Centre, Road, 5th Block, Jayanagar, Bengaluru. Bengaluru – 560 041. PAN : ADWPP 7348 F Assessee by : Shri. Prakash Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against or…

Vastra Overseas Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 478/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19 M/S. Vastra Overseas Limited, Vs. The Assistant Director Of Income Tax, No.17/18, Bangalore International Pubic Central Processing Centre, Schoo Road, Chikkalasandra, Uttarahalli, Bengaluru. Bengaluru – 560 061. Pan : Aaccv 4829 R Assessee By : Shri. Puneet Oberoi, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 08.12.2021 Date Of Pronouncement : 09.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 31.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.12,56,350/-. In An Order Dated 06.01.2020 Issued U/S.154 Of The Act, On An Intimation U/S. 143(1) Dated 28.02.2019, The Centralized Processing Centre (Cpc) Confirmed The Addition Of A Sum Of Rs.84,179/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. Puneet Oberoi, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Vastra Overseas Limited, Vs. The Assistant Director of Income Tax, No.17/18, Bangalore International Pubic Central Processing Centre, Schoo Road, Chikkalasandra, Uttarahalli, Bengaluru. Bengaluru – 560 061. PAN : AACCV 4829 R Assessee by : Shri. Puneet Oberoi, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 08.12.2021 Date of Pronouncement : 09.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assesse…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 403/CHNY/2021[2019-20]Status: DisposedITAT Chennai08 Dec 2021AY 2019-20

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT

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

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT

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

M/S. Empower Guarding Services Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax (CPC), Bengaluru

In the result, appeal of the assesseeis allowed

ITA 559/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year :2018-19 M/S. Empower Guarding Services Private Limited, Vs. Acit, No.69, 2Nd Floor, Lic Colony, Woc Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aacce1898 H Assessee By : Smt. Kusuma Yathish Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.5,82,050/-. In An Intimation Dated 04.03.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 4,23,182/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Page 2 Of 6

For Appellant: Smt. Kusuma YathishFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year :2018-19 M/s. Empower Guarding Services Private Limited, Vs. ACIT, No.69, 2nd Floor, LIC Colony, WOC Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. PAN : AACCE1898 H Assessee by : Smt. Kusuma Yathish Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated…

Mount Victoria Granites Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assesseeis allowed

ITA 557/BANG/2021[2019-20]Status: DisposedITAT Bangalore30 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Mount Victoria Granites Limited, Vs. Dcit, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. Pan : Aabcm 1663 P Assessee By : Shri. C. A. Madhukeshwara Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company.The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.22,46,814/-. In An Intimation Dated 30.04.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 13,50,284/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. C. A. Madhukeshwara Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Mount Victoria Granites Limited, Vs. DCIT, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. PAN : AABCM 1663 P Assessee by : Shri. C. A. Madhukeshwara Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 27.09.2021 of CIT(A) National…

M/S. Saysoft Tech Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 452/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Saysoft Tech Services Private Limited, Vs. Acit, No.38, First Floor, 12Th Main, 27Th Cross, Central Processing Centre, Jayanagar, 4Th Block, Bengaluru. Bengaluru – 560 011. Pan : Aaocs 3596 M Assessee By : Shri. K. Yathish, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 28.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assesse Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.29,41,390/-. In An Intimation Dated 07.05.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 12,98,450/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. Page 2 Of 6

For Appellant: Shri. K. Yathish, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Saysoft Tech Services Private Limited, Vs. ACIT, No.38, First Floor, 12th Main, 27th Cross, Central Processing Centre, Jayanagar, 4th Block, Bengaluru. Bengaluru – 560 011. PAN : AAOCS 3596 M Assessee by : Shri. K. Yathish, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 28.07.2021 of C…

M/S. Sterling Urban Developments Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 450/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Sterling Urban Developments Private Limited, Vs. Dcit, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp To It Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Assessee By : Smt. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sterling Urban Developments Private Limited, Vs. DCIT, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp to IT Office Building, Bengaluru – 560 001. PAN : AAACF 9183 C Assessee by : Smt. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 0…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional 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 PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

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