State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

269 ITR 282High Court2004#547 most cited

What is State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. authority for?

Employee contributions to provident fund or ESI are deductible if deposited with the authorities before the due date for filing the income tax return under Section 139(1), even if deposited after the due date prescribed by the respective fund's Act.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. GTN Textiles Ltd. · 269 ITR 282 · Section 36(1)(va) · Section 43B · employee contribution deduction · provident fund ESI · deposit due date · ITR filing due date · Section 139(1)

Judgments citing State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

Sh. Sukhdev Singh, Mohali vs. ITO Ward 6 (1), Chandigarh

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

ITA 341/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh17 Dec 2021AY 2018-19
For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 139(1)Section 143(1)Section 36(1)(va)

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

B.L Educational Society, Solan vs. DCIT, CPC/ITO(Exemption) Ward, Solan

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

ITA 313/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 313/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 B.L. Educational Society, The Dcit, बनाम The Mall, Cpc, Bengaluru, Solan Karnataka "थायी लेखा सं./Pan No: Aaaab0547L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vishal Mohan, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 36(1)(v)Section 36(1)(va)

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Sh. Gurdeep Singh, Ludhiana vs. ITO-Ward-1(5), Ludhiana

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

ITA 297/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 297/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 36(1)(va)

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Vtc Transport Private Limited, Chandigarh vs. ACIT, CPC/Jcitosd, Circle-4(1), Chandigarh

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

ITA 278/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20
For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 139(1)Section 143(1)Section 36(1)(va)

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S J.K.International, Kangra vs. ACIT, Circle, Palampur

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

ITA 301/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh16 Dec 2021AY 2018-19
For Appellant: Shri. J.S. Bhasin, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S Amit Engineers, Baddi vs. DCIT, Circle, Parwanoo

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

ITA 299/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh16 Dec 2021AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 299/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-2020 I) M/S Amit Engineers, The Dcit बनाम Villagae Judi Kalan, Circle, Parwanoo, H.P. Baddi, District, Solan & Ii) Himachal Pradesh - 173205 Adit, Cpc, Banglore "थायी लेखा सं./Pan No: Aakfa5620L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri B.M. Monga, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 37

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Sh. Jasdev Singh, Chandigarh vs. ITO-Ward-5(5), Chandigarh

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

ITA 214/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh13 Dec 2021AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 214/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Sh. Jasdev Singh, The Ito, बनाम 234, Sector 46A Ward 5(5), Chandigarh 160046 Chandigarh

For Appellant: Shri Ajay Jain, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 36(1)(va)

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) ITA No. 214-Chd-2021 Sh. Jasdev Singh, Chandigarh 6 The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC,…

M/S Continental Engineering & Power Pvt.Ltd., Mohali vs. ADIT, CPC/ACIT, Circle-6(1), Chandigarh

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

ITA 212/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh13 Dec 2021AY 2018-19
For Appellant: Shri Anil Batra, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…e following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Sh. Sankanwar Singh, Ludhiana vs. ITO-Ward-VI(3), Ludhiana

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

ITA 294/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Dec 2021AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 294/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Sankanwar Singh, The Assessing Officer, बनाम 9161, Urban Estate, Phase-Ii, Ward Vi(3), Dugri, Ludhiana 141002 Ludhiana "थायी लेखा सं./Pan No: Fbips7094N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 139(1)Section 36(1)(va)

…anwar Singh,Ludhiana 6 (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Sh. Rajinder Kumar Saini, Baddi vs. DCIT, CPC/ITO, Baddi

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

ITA 291/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Dec 2021AY 2019-20

Bench: The Due Date Of Filing The Itr As Per Challans Submitted Before Cit(A) & Several Judicial Pronouncements Are In Favour Of The Assessee. 2. Any Other Ground Or Grounds As May Be Urged At The Time Of Hearing.

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 139(1)Section 36Section 36(1)(va)

…following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Sh. Rajinder Kumar Saini, Baddi vs. DCIT, CPC/ITO, Baddi

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

ITA 290/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh07 Dec 2021AY 2018-19

Bench: The Due Date Of Filing The Itr As Per Challans Submitted Before Cit(A) & Several Judicial Pronouncements Are In Favour Of The Assessee. 2. Any Other Ground Or Grounds As May Be Urged At The Time Of Hearing.

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 139(1)Section 36Section 36(1)(va)

…following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Radiant Industries, Ludhiana vs. ITO-Ward-5(3), Ludhiana

In the result, the appeal of the assesse is allowed

ITA 296/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh06 Dec 2021AY 2019-20

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

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

…Industries, Ludhiana 6 (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S Globe Auto Parts Regd., Jalandhar vs. Income Tax Officer Ward-III, Jalandhar

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

ITA 99/ASR/2021[2017-18]Status: DisposedITAT Amritsar12 Nov 2021AY 2017-18
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S Globe Auto Arts Regd., Jalandhar vs. Income Tax Officer Ward- III (4), Jalandhar

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

ITA 100/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Bikaner Ceramics Private Limited, Bikaner vs. ADIT, CPC, Bangalore / ACIT, Circle-1, Bikaner

In the result, the appeal of the assessee is allowed

ITA 86/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Prem Kishore Agarwal, Jodhpur vs. ITO, Ward-3(2), Jodhpur

In the result, the appeal of the assessee is allowed

ITA 103/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Surendra Chopra, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)(a)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Dr. Choudhary Hospital and Medical Research Centre Private Limited, Udaipur vs. DCIT, CPC, Bangalore / ACIT/DCIT, Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 102/JODH/2021[2019-20]Status: DisposedITAT Jodhpur11 Nov 2021AY 2019-20
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Dr. Choudhary Hospital and Medical Research Centre Private Limited, Udaipur vs. DCIT, CPC, Bangalore / ACIT/DCIT, Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 101/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S Varindra Tools Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle, II, Jalandhar

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

ITA 97/ASR/2021[2017-18]Status: DisposedITAT Amritsar11 Nov 2021AY 2017-18

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

Medallay Exports, Jalandhar vs. Assstant Commissioner of Ncome Tax Circle-2, Jalandhar

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

ITA 95/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held v…