Pr. CIT v. Hind Filter Ltd.

90 Taxmann.com 51High Court2018#3721 most cited

What is Pr. CIT v. Hind Filter Ltd. authority for?

An employee's contribution to provident fund and ESI deposited before the due date of filing the return is allowable as a deduction under Section 36(1)(va) read with Section 43B.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Also referred to as

Pr. CIT v. Hind Filter Ltd. · Section 36(1)(va) · Section 43B · employee contribution PF · employee contribution ESI · due date of filing return · allowable deduction

Issues it is cited on

section 2(19aa)section 209section 210section 211section 35ddaresulting companysection 43(6)section 80p(2)(a)(iii)section 80hsection 32(1)(ii)section 43(1)section 36(1)(ii)

Judgments citing Pr. CIT v. Hind Filter Ltd.

Mafatlal Industries Ltd, Mumbai vs. Asst CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6963/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Addl CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6085/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Neev Infrastructure Pvt. Ltd, Mumbai vs. ACIT Central Circle 4(2), Mumbai

ITA 57/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18

Bench: Shri Baskaran Br & Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Bhupendra Shah, C.AFor Respondent: Shri C.T. Mathews, D.R
Section 2(24)(X)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Neev Infrastructure ACIT, Pvt. Ltd., Central Circle-4(2), 1st Floor, Neev Vitoria, Air India Building, Next to Sales Tax Office, Vs. Nariman Point, Nesbit Road, Mumbai – 400021 Mazgaon, Mumbai – 400 010 PAN: AABCC7395N (Appellant) (Respondent) Present for: Assessee by : Shri Bhupendra Shah, C.A. Revenue by : Shri C.T. Mathews, D.R. Date of Hearing : 14 . 06 . 2022 Date of Pronouncement : 30 . 06 . 2022 O R D E R Per : Kuldip Singh, Judic…

Ashvira Industires LLP, Mumbai vs. DCIT-23 (1), Mumbai

In the result, both the appeals are allowed

ITA 1523/MUM/2021[2018-19]Status: DisposedITAT Mumbai08 Jun 2022AY 2018-19
For Appellant: Shri Ryan SaldanhaFor Respondent: Shri Mehul Jain
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

…to PF and ESI was deposited before the due date of filing return and was allowable as deduction under Section 36(1)(va) read with Section 43B of the Act in terms of the following decisions of the Hon‟ble Bombay High Court in the case of Pr.CIT Vs Hind Filter: 90 Taxmann.com 51. Further the Tribunal has in number of decisions held that the amendments introduced by the Finance Act, 2021 are applicable for Assessment Year 2021-22, In this regard he relied upon the Assessment Year: 2018-19 & 2019-20 following decisions : CIT vs. Ghatge Patil Transports Ltd. (2015) 53 taxmann.com 141 (Bombay), Mavinahalli Shivananjapp…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC), Banglore

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

ITA 2054/MUM/2021[2019-20]Status: DisposedITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhbabubhai Jagjivandas Vs. Asstt. Director Of Income 128, Vishnu Niketan, Tax(Cpc), Bangalore Prathna Samaj Road, [Acit-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafb5829N Appellant .. Respondent

For Appellant: Bhupendra ShahFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…ITA No. 2054/Mum/2021 A.Y. 2019-20 1 Babubhai Jagjivandas Vs. ADIT (CPC), Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Babubhai Jagjivandas Vs. Asstt. Director of Income 128, Vishnu Niketan, Tax(CPC), Bangalore Prathna Samaj Road, [ACIT-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFB5829N Appellant .. Respondent Appellant by : Bhupendra Shah Respondent by : C.T. Mathews Date of Hearing 19.05.2022 Date of Pronouncement 23.05.2022 आदेश /…

Emkay Facilities Services Pvt Ltd., Mumbai vs. Astt. Director of Income Tax (CPC), Bangalore [DCIT Circle 6(1)(1), Mumbai]

In the result, assessee’s appeal is allowed

ITA 1838/MUM/2021[2018-2019]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhemkay Facilities Vs. Acit (Cpc), Services Pvt Ltd Bangalore B-11, Ground Floor, [Dcit Circle – 6(1)(1) Veena Beena, Mumbai]-400020 Prabodhnkar Thakare Road, Sewree (W) – Mumbai-400015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacce0492R Appellant .. Respondent Appellant By : None Respondent By : Mr.B.K.Bagchi, Sr. Dr Date Of Hearing 28.03.2022 Date Of Pronouncement 30.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: NoneFor Respondent: Mr.B.K.Bagchi, Sr. DR
Section 139(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Emkay Facilities Vs. ACIT (CPC), Services Pvt Ltd Bangalore B-11, Ground Floor, [DCIT Circle – 6(1)(1) Veena Beena, Mumbai]-400020 Prabodhnkar Thakare Road, Sewree (W) – Mumbai-400015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCE0492R Appellant .. Respondent Appellant by : None Respondent by : Mr.B.K.Bagchi, Sr. DR Date of Hearing 28.03.2022 Date of Pronouncement 30.03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order…

Duratex Apparels, Mumbai vs. ITO, 24(1)(1), Mumbai

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

ITA 1378/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Feb 2022AY 2018-19

Bench: Shri Amarjit Singh () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19 & Assessment Year: 2019-20 Duratex Apparels, Income Tax Officer-24(1)(1), 3Rd Floor, Piramal Chamber, 122-Sanjay Building 5A, Mittal Vs. Industrial Estate, Andheri-Kurla Mumbai-400012. Road, Andheri-East, Mumbai-400059. Pan No. Aagfd 5111 K Appellant Respondent Assessee By : Mr. Ryan Saldanha, Ar Revenue By : Mr. T. Shankar, Dr Date Of Hearing : 23/02/2022 Date Of Pronouncement : 28/02/2022

For Appellant: Mr. Ryan Saldanha, ARFor Respondent: Mr. T. Shankar, DR
Section 139(1)Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2018-19 & Assessment Year: 2019-20 Duratex Apparels, Income Tax Officer-24(1)(1), 3rd floor, Piramal Chamber, 122-Sanjay Building 5A, Mittal Vs. Industrial Estate, Andheri-Kurla Mumbai-400012. Road, Andheri-East, Mumbai-400059. PAN No. AAGFD 5111 K Appellant Respondent Assessee by : Mr. Ryan Saldanha, AR Revenue by : Mr. T. Shankar, DR Date of Hearing : 23/02/2022 Date of pronouncement : 28/02/2022 ORDER PER AMARJIT SINGH, A.M. The captioned…

Sanjeevani Super Sueciality Healthcare Bhopal P Ltd, Bhopal vs. Dy, CIT, CPC, Bengalur, Bengalu

In the result, appeal of the assessee in ITANo

ITA 116/IND/2021[2018-19]Status: DisposedITAT Indore13 Dec 2021AY 2018-19

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality Dcit(Cpc) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aarcs8080L Appellant By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mitra Cit-Dr, Date Of Hearing: 10.12.2021 Date Of Pronouncement: 13 .12.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal At The Instance Of Assessee Are Directed Against The Order Of National Faceless Appeal Centre (In Short Nfac), Delhi Dated 15.04.2021 Which Are Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Short The ‘Act’) Dated 16.10.2019 Framed By Dcit,Cpc, Bangalore.

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 39(1)Section 43B

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Virtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality DCIT(CPC) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.AARCS8080L Appellant by Shri S.S. Deshpande, AR Revenue by Shri P.K. Mitra CIT-DR, Date of Hearing: 10.12.2021 Date of Pronouncement: 13 .12.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal at the instance of Assessee are directed against the order…

Natraj Dal Mill, Indore vs. ACIT 5 (1), Indore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…

Shri Ashok Somani, Indore vs. The Dy CIT, Ps, Bangalore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…

Suryoday Small Finance Bank Ltd.(Earlier Known As Suryoday Micro Finance Ltd.), Navi Mumbai vs. DCIT - 15(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3440/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Mar 2020AY 2014-15

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 3440/Mum/2018 अपील (िनधा"रण वष" / Assessment Year 2014-15) Suryoday Small Finance Bank The Dy. Commissioner Of Ltd. Income Tax-15(3)(2) (Earlier Known As Suryoday Aaykar Bhvan, Mahareshi Micro Finance Ltd.) Karve Road, Mumbai-400 020 बनाम/ बनाम बनाम बनाम 1101, Sharda Terraces, Plot Vs. No.65, Sector 11, Cbd Belapur, Navi Mumbai-400 614 (अपीलाथ" अपीलाथ" / Appellant) अपीलाथ" अपीलाथ" (""यथ" ""यथ"/ Respondent) ""यथ" ""यथ" "थायी "थायी लेखा "थायी "थायी लेखा लेखा संसंसंसं./Pan No. Aamcs5499J लेखा : Shri Yogesh Thar, Ar अपीलाथ" क" ओर से / Appellant By : Shri V. Vinod Kumar, Dr ""यथ" क" ओर से / Respondent By 05.12.2019 सुनवाई क" तारीख / Date Of Hearing: घोषणा क" तारीख / Date Of Pronouncement: 02.03.2020 आदेश आदेश / O R D E R आदेश आदेश राजेश कुमार, लेखा सद"य / Per Rajesh Kumar, Am: These Are Appeals By The Assessee Directed Against Respective Orders Of Learned Cit(A) Pertaining To Assessment Year 2014-15. 2. The Ground Raised By The Assessee Are As Under: -

For Appellant: Shri V. Vinod Kumar, DR
Section 115JSection 14ASection 250Section 3Section 36(1)(va)Section 37(1)Section 56(2)(vii)Section 56(2)(viib)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण “A” "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी राजेश कुमार लेखा सद"य एवं "ी अमरजीत "सह, "याियक सद"य सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 3440/Mum/2018 अपील (िनधा"रण वष" / Assessment Year 2014-15) Suryoday Small Finance Bank The Dy. Commissioner of Ltd. Income Tax-15(3)(2) (Earlier known as Suryoday Aaykar Bhvan, Mahareshi Micro Finance Ltd.) Karve Road, Mumbai-400 020 बनाम/ बन…

I.T.O.-6(3)(4), Mumbai vs. M/S. Khandelwal Laboratories P.Ltd., Mumbai

In the result, appeal of the revenue is partly allowed for statistical purposes

ITA 4262/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Jul 2019AY 2014-15

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Income Tax Officer, 6(3)(4) Vs. M/S. Khandelwal Laboratories R.No.524, 5Th Floor Pvt. Ltd., Aayakar Bhavan 79/78, D Lal Path M.K.Road, Chinchpokli Mumbai – 400 020 Mumbai – 400 033 Pan/Gir No.Aaack4225E (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM Income Tax Officer, 6(3)(4) Vs. M/s. Khandelwal Laboratories R.No.524, 5th Floor Pvt. Ltd., Aayakar Bhavan 79/78, D Lal Path M.K.Road, Chinchpokli Mumbai – 400 020 Mumbai – 400 033 PAN/GIR No.AAACK4225E (Appellant) .. (Respondent) Revenue by Shri Manojkumar Singh Assessee by Shri Dharmesh Shah Date of Hearing 15/07/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4262/Mum/2018 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Incom…