Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT

Q: How many judgments cite Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT?

208 judgments on BharatTax cite Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT (257 Taxmann 120), spanning 2018 to 2024.

257 Taxmann 120High Court2018#435 most cited

What is Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT authority for?

Employee contributions to welfare funds, covered under Section 36(1)(va) read with Section 2(24)(x) of the Income-tax Act, are deductible only if deposited by the due dates specified in the respective welfare fund statutes. Section 43B does not apply to these contributions, meaning the extended payment timelines under Section 43B are not available for them.

208

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Popular Vehicles & Services (P.) Ltd. v. CIT · employee contribution to PF · Section 36(1)(va) · Section 2(24)(x) · Section 43B · due date for deposit · employee welfare fund · deductibility of contributions · employer vs employee contribution · PF ESI deposit due date · Kerala High Court · 406 ITR 150

Also reported as

406 ITR 150

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 Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA

The appeal is disposed off accordingly as aforesaid

ITA 1491/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh24 May 2024AY 2008-09

Bench: Us:

For Appellant: Shri Varun Gupta, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(3)Section 147Section 154Section 250(6)Section 253Section 36(1)(VA)Section 36(1)(va)Section 43B

…ings:- “ In this case, the employer has not deposited the Employee’s share of contribution to PF within the due date for deposit for September, 2007. It has been clearly laid down by Hon’ble Kerala High Court in Popular Vehicles and Services Pvt. Ltd. vs. CIT(406 ITR 150 (KER)[2018]) dated 02.07.2018 that the effect of Sections 2(24)(x) and 36(1)(va) of the IT Act, 1961 would make available deductions only if contributions are paid within the due dates prescribed in the respective statutes. The non-obstante clause of Section 43B of the IT Act has no effect in so far as employees contribution, which is specificall…

LAKESHORE HOSPITAL AND RESEARCH CENTRE LIMITED,KOCHI vs. ACIT, CORPORATE CIRCLE 1(2), KOCHI

In the result, the assessee’s appeal is allowed

ITA 71/COCH/2023[2016-17]Status: DisposedITAT Cochin28 Dec 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Daslakeshore Hospital & Rsearch Dy. Cit, Corporate Circle Centre Ltd. 1(1), C.R. Building, Xvi Maradu, Nh 47 Bye Pass Vs. Is Press Road, Netoor P.O., Kochi 682040 Kochi 682018 [Pan:Aaacl4923A] (Appellant) (Respondent)

For Appellant: Ms. Rohini V. Thampi, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10Section 143(3)Section 154Section 36(1)(va)Section 43B

…5.2.2016. Reliance is placed on binding decisions by the Hon'ble jurisdictional High CourtinCIT vs. South India Corporation Ltd. [2020] 423 ITR 158 (Ker);CIT v. Harrisons Malayalam Ltd.[2019] 414 ITR 718 (Ker);Popular Vehicles& Services P. Ltd. vs. CIT [2018] 406 ITR 150 (Ker); and CIT vs. Merchem Ltd.[2015] 378 ITR 443 ITANo. 71/Coch/ 2023 (AY 2016-17) Lakeshore Hospital and Research Centre Ltd. vs. Dy. CIT (Ker), all to the effect that employee’s contribution to the employee welfare fund is covered u/s. 36(1)(va) read with s. 2(24)(x) of the Act, and not u/s. 43B of the Act, which concerns the employer’s contr…

M/S CHEMPAKA KINDERGARTEN PVT. LTD.,TRIVANDRUM vs. THE CIT (APPEALS), CIRCLE 1(1), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the assessee’s appeal is dismissed

ITA 791/COCH/2022[2019-2020]Status: DisposedITAT Cochin07 Sept 2023AY 2019-2020

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt.Telma Raju, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 154Section 2(24)(x)

…ould consequently not be eligible for deduction there-under. This, in fact, has been the consistent stand of the Hon’ble jurisdictional High Court, as in CIT v. Merchem Limited[2019] 378 ITR 443 (Ker); Popular Vehicles & Services Private Limited v. CIT [2018] 406 ITR 150 (Ker); CIT v. Apollo Tyres Ltd. [2022] 447 ITR 377 (Ker). Further, it is trite law that rectification of an order could be made on the basis of a decision by the Hon’ble Apex Court or the Hon’ble jurisdictional High Court, even if rendered after the date of the order sought to be rectified (refer: Asst. CIT v. Saurashtra Kutch Stock Exchange Ltd.…

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR

Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

…urisdictional High Court in the matter is to the contrary. And toward which we may cite some decisions, as in CIT v. South India Corporation[2000] 242 ITR 114 (Ker); CIT v. Merchem[2015] 378 ITR 443 (Ker) and Popular Vehicles& Services (P.) Ltd. v. CIT [2018] 406 ITR 150 (Ker).Coming to the decision in Kerala State Warehousing Corporation (supra), the same, as its reading (PB page 29-30) shows, is qua sec.43B, which is only in respect of employers’ contribution, deductible u/s. 36(1)(iv). Again, even if regarded as falling within the ambit of the non-obstante provision of s. 43B, the same being a disabling provis…

M/S SREELEKSHMI CASHEW COMPANY,KOLLAM vs. THE ITO, WARD 1 & TPS, KOLLAM

In the result, the appeal by the assessee is dismissed

ITA 879/COCH/2022[2017-18]Status: DisposedITAT Cochin12 Jun 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysreelekshmi Cashew Company The Income Tax Officer Lekshmi Prabha, Kadappakkada Ward - 1 & Tps, Kollam Vs. Kollam 691008 [Pan:Aazfs1211Q] (Appellant) (Respondent) Appellant By: Shri T.V. Hariharan, Ca Respondent By: Dr. Prasanth V.K., Cit-Dr

For Appellant: Shri T.V. Hariharan, CAFor Respondent: Dr. Prasanth V.K., CIT-DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36Section 36(1)(va)Section 37(1)Section 43BSection 44A

…outh India Corporation Ltd. [2000] 242 ITR 114 (Ker), the Hon'ble jurisdictional High Court has, per a series of decisions, including Merchem Limited (supra), reported at[2015] 378 ITR 443 (Ker)and Popular Vehicles & Services P. Ltd.(supra), reported at[2018] 406 ITR 150 (Ker),clarified that while deduction of the employer’s contribution to the Employees’ Welfare Funds is governed by section 37(1), the employees’ contribution thereto is, on the other hand, by section 36(1)(va) of the Act. Section 37(1) excludes from its ambit, beside others, any expenditure of the nature specified in sections 30 to 36 of the Act.…

M/S, MADRAS HYDRAULIC HOSE PVT LTD,CHENNAI vs. DCIT,CORPORATE CIRCLE-4(1), CHENNAI

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय+ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.702/Chny/2022 (िनधाBरणवषB / Assessment Year: 2020-21) M/s. Madras Hydraulic Hose Pvt. Ltd. DCIT बनाम/ Flat No. 5, Harrington Apartments, Corporate Circle -4(1), No. 211, 98, Harrington Road, Vs. Chennai. Chetpet, Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM-4367-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX CPC, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 43/JAB/2021[2018-19]Status: DisposedITAT Jabalpur16 Sept 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

…r to the due date of filing the return of income u/s. 139(1) for the relevant year. Reliance stands placed by it on the decisions in Unifac Management Services (India) P. Ltd. v. Asst. CIT [2018] 409 ITR 225 (Mad); Popular Vehicles & Services (P.) Ltd. [2018] 406 ITR 150 (Ker); CIT v. Merchem Ltd. [2015] 378 ITR 443 (Kerala); and CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj). The matter stands examined at length by the Tribunal in Nikhil 2 | P a g e ITA Nos. 32 & 43/JAB/2021 Mukesh Kalway v. Asstt. DIT Mohine (supra), wherein, noticing, inter alia, the cited decisions, it held that i…

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 32/JAB/2021[2019-20]Status: DisposedITAT Jabalpur16 Sept 2022AY 2019-20

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

M/S R S CARGO,,SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CENTRE, BANGALORE, BANGALORE

In the result, the assessee’s appeal is allowed

ITA 12/JAB/2022[2017-18]Status: DisposedITAT Jabalpur06 Sept 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Ravi Mehrotra, Sr.DR

Section 1Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

…r to the due date of filing the return of income u/s. 139(1) for the relevant year. Reliance stands placed by it on the decisions in Unifac Management Services (India) P. Ltd. v. Asst. CIT [2018] 409 ITR 225 (Mad); Popular Vehicles & Services (P.) Ltd. [2018] 406 ITR 150 (Ker); CIT v. Merchem Ltd. [2015] 378 ITR 443 (Kerala); and CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj). The matter stands examined at length by the Tribunal in Nikhil Mohine (supra), wherein, noticing, inter alia, the cited decisions, it held that in view of the cleavage of judicial opinion in the matter and the limi…

MANSOOR AIYAZ EBRAHIM,CHENNAI vs. ASSISTANT DIRCTOR OF INCOMETAX,CPC, BANGALORE

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.621 & 622/Chny/2022 (िनधा8रण वष8 / Assessment Years: 2019-20 & 2020-21) Mansoor Aiyaz Ebrahim ADIT, बनाम/ No.1/1 Bishop Garden, Green Ways Road, CPC, Bengalore. Vs. Chennai – 600 028. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAPE-0488-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri N.V. Narayan…

MANSOOR AIYAZ EBRAHIM,CHENNAI vs. ASSISTANT DIRCTOR OF INCOMETAX,CPC, BANGALORE

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

TONGLIT AUTOGISTIC PRIVATE LIMITED ,CHENNAI vs. ASST DIRECTOR OF IT , CPC INCOME TAX DEPARTMENT , BANGLORE

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.566/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2018-19) Tonglit Autogistic Pvt. Ltd. ADIT, बनाम/ Plot No.55, HIG, MGR Salai, NH-1, CPC, Bengalore. Vs. Maraimalai Nagar, Chennai – 603 209. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCT-6520-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Ganesh. S…

K N HARISH,KUSHAL NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 555/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. Dcit, 11, Adithya Communications, Cpc, Mullusoge, Bengaluru. Kushal Nagar – 571 234. Pan : Abbph 7724 A Appellant Respondent Assessee By : Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: Shri. S. Ramasubramanyam, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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 Shri. Kakalkoppa Ningappa Harish, Vs. DCIT, 11, Adithya Communications, CPC, Mullusoge, Bengaluru. Kushal Nagar – 571 234. PAN : ABBPH 7724 A APPELLANT RESPONDENT Assessee by : Shri. S. Ramasubramanyam, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 23.06.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relati…

GEM PROPERTIES PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 3(1)(2), BANGALORE

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

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

Section 139Section 139(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. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 14.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relat…

MUTHOOT FINANCE LTD,KOCHI vs. THE ACIT, KOCHI

In the result, the appeals filed by the assessee are dismissed

ITA 76/COCH/2022[2013-14]Status: DisposedITAT Cochin01 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. R.Sreenivasan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

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

…sentative submitted that the issue in question is squarely covered by the judgments of the Hon’ble jurisdictional High Court in the case of CIT v. Merchem Limited (supra) and in the case of Popular Vehicles & Services Private Limited v. CIT reported in (2018) 406 ITR 150 7. We have heard the rival submissions and perused the material on record. The assessee is claiming deduction of delayed remittance of employees’ contribution to PF and ESI, stating that the same has been deposited before the due date of filing return u/s 139(1) of the I.T.Act. However, the Hon’ble jurisdictional High Court in the case of CIT v.…

MUTHOOT FINANCE LTD.,KOCHI vs. THE ACIT,CENTRAL CIRCLE-1, KOCHI

In the result, the appeals filed by the assessee are dismissed

ITA 75/COCH/2022[2012-13]Status: DisposedITAT Cochin01 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. R.Sreenivasan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

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

WAVE MECHANCIS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 529/BANG/2022[2020-21]Status: DisposedITAT Bangalore01 Aug 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Wave Mechanics Pvt. Ltd., Vs. Dcit, V-3, V-3, I Main, I Phase, Peenya Cpc, Industrial Area, Bengaluru. Bengaluru – 560 058. Pan : Aaacw 3621 J Appellant Respondent Assessee By : Shri. Madhukeshwar Hegde, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

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

Section 139Section 139(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 : 2020-21 M/s. Wave Mechanics Pvt. Ltd., Vs. DCIT, V-3, V-3, I Main, I Phase, Peenya CPC, Industrial Area, Bengaluru. Bengaluru – 560 058. PAN : AAACW 3621 J APPELLANT RESPONDENT Assessee by : Shri. Madhukeshwar Hegde, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.09.2021 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, r…

KRISHNAPPA MURTHY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 518/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. Cit, #67, 4Th Cross, 2Nd Main, Hosahalli, Cpc, Vijayanagar, Bengaluru. Bengaluru – 560 040. Pan : Armpm 8844 P Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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 Shri. Krishnappa Murthy, Vs. CIT, #67, 4th Cross, 2nd Main, Hosahalli, CPC, Vijayanagar, Bengaluru. Bengaluru – 560 040. PAN : ARMPM 8844 p APPELLANT RESPONDENT Assessee by : Ms. Priya Balashankar, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.04.2022 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, relating to…

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