“Section 36(1)”

Section References (mined)Section 36Section 36(1)3,872 judgments

The decision most relied on for Section 36(1) is CIT v. Reliance Utilities & Power Ltd. (313 ITR 340), cited in 2,118 judgments on BharatTax.

Leading authorities on Section 36(1)

CIT v. Reliance Utilities & Power Ltd.

313 ITR 340 · 2009 · High Court

2,118

citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

CIT v. AIMIL Ltd.

321 ITR 508 · 2010 · High Court

1,629

citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

S.A. Builders Ltd. v. CIT

288 ITR 1 · 2007 · Supreme Court

1,484

citing judgments

Interest paid on borrowed funds cannot be disallowed merely because the assessee made interest-free advances, provided those advances were made for business purposes and commercial expediency. The Revenue cannot dictate a businessman's commercial decisions, but the assessee bears the onus to prove the business expediency.

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178 · 2022 · Supreme Court

1,392

citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Alom Extrusions Ltd.

319 ITR 306 · 2009 · Supreme Court

1,344

citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

CIT v. HDFC Bank Ltd.

366 ITR 505 · 2014 · High Court

1,261

citing judgments

When an assessee possesses interest-free funds sufficient to cover investments yielding tax-free income, it is presumed that such investments were made from these interest-free funds, precluding disallowance of interest expenditure under Section 14A.

CIT v. Gujarat State Road Transport Corporation

366 ITR 170 · 2014 · High Court

1,158

citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

TRF Ltd. v. CIT

323 ITR 397 · 2010 · Supreme Court

714

citing judgments

For claiming deduction for bad debts under section 36(1)(vii) of the Income Tax Act, it is sufficient for the assessee to write off the debt as irrecoverable in its accounts, and it is not necessary to prove that the debt has actually become irrecoverable.

Judgments citing Section 36(1)

DCIT, Bangalore vs. M/S Jupiter Capital Pvt. Ltd., Bangalore

Accordingly, appeal of the Revenue as well as the assessee are dismissed

ITA 1219/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 36(1)(iii)Section 40A(2)

free income because of availability of surplus interest free funds with the assessee. The aforesaid finding would equally apply to the disallowance under section 36(1)(iii) of the Act also and therefore on the same reasoning, the disallowance deserves to be deleted and was rightly deleted

Jupiter Capital P. Ltd., Bangalore vs. CIT, Bangalore

Accordingly, appeal of the Revenue as well as the assessee are dismissed

ITA 1601/BANG/2014[2007-08]Status: DisposedITAT Bangalore30 May 2022AY 2007-08

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 36(1)(iii)Section 40A(2)

DCIT, Bangalore vs. M/S Jupiter Capital Pvt. Ltd., Bangalore

Accordingly, appeal of the Revenue as well as the assessee are dismissed

ITA 1563/BANG/2014[2007-08]Status: DisposedITAT Bangalore30 May 2022AY 2007-08

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 36(1)(iii)Section 40A(2)

Vishnu Sadu Gade, Mumbai vs. DCIT Circle 3, Thane

In the result, the appeal of the Assessee is allowed

ITA 25/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 May 2022AY 2018-19

Bench: Shri Prashant Maharshi () & Kavitha Rajagopal () Vishnu Sadu Gade Vs Dcit, Circle-3, Thane 6Th Floor, Ashar It Park, Wagle C-3, 302, Ashar Estate Shreenagar, Thane (W) Industrial Estate, Road No.26Z Pan : Aabpg4702C Thane (W) – 400 604 Appellant Respondent

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

passed by the CPC in assessee’s case whereby disallowance to the tune of Rs.22,11,306/- under section 36(1)(va) made with regard to the employees’ contribution to EPF and ESIC which was duly deducted by the Assessee from the salaries of the employees. The said amount ... order, the Assessee was in appeal before the Ld.CIT(A), who confirmed the order of the Assessing Officer with regard to disallowance under section 36(1)(va) of the Act. 3. The Assessee is in appeal before us against the order of Ld.CIT(A). During the appellate proceedings, the Ld.AR

Paramount Health Services & Insurance Tpa Pvt. Ltd., Mumbai vs. CIT (A), Mumbai

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

ITA 2548/MUM/2021[2018-19]Status: HeardITAT Mumbai26 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhparamount Health Vs. Cit(A) Services & Insurance Tpa Nfac, Delhi Pvt. Limited, 1St Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccp4465H Appellant .. Respondent

For Appellant: Rajesh S. ShahFor Respondent: Vranda U. Matkari

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

vide ITA Nos. 596 & 597/Bang/ 2021 dated 13.12.2021 wherein it is held that explanatory memorandum to the Finance Act 2021 proposing amendment in Section 36(1)(va) as well as section 43B is applicable only from 01.04.2021. The relevant part of the decision is reproduced as under ... Karnataka High Court in the case of Essae Teraoka Pvt. Ltd., (supra) has taken the view that employee's contribution under section 36(1)(va) of the Act would also be covered under section 43B of the Act and therefore if the share of the employee's share of contribution

K P R Cars Private Limited, Mysore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 91/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. K P R Cars Private Ltd. Deputy Commissioner Of No. 162, New Bannimantap Income Tax Extn., Mandi Mohalla Vs. Centralised Processing Mysore 570021 Centre Pan No : Aaeck3438R Bangalore Appellant Respondent Appellant By : Shri Hemant Pai, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 26.05.2022 Date Of Pronouncement : 26 .05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 12/11/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Employees Contribution To Provident Fund& Esi Of Rs.21,63,054/- Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs. 21,63,054/- Was Made U/S 36(1)(Va) Of The Act On The Ground That The Employees Contribution M/S. Kpr Cars Private. Ltd. Page 2 To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

solitary issue urged in this appeal relates to disallowance of employees contribution to provident fund& ESI of Rs.21,63,054/- made under Section 36(1)(va) of the Income-tax Act,1961 ['the Act' for short] in AY 2018-19. 2. The assessee filed its return of income ... income u/s 139(1) of the I.T. Act. It was further held by the ITAT that amendment by Finance Act, 2021, to section 36[1][va] and 43B of the Act is not clarificatory. The relevant finding of the ITAT in the case of M/s. Shakuntala Agarbathi Company Vs. DCIT

Gayathri Papanna, Bengaluru vs. Deputy Commissioner of Income Tax, Centralised Processing Centre, Bangalore

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

ITA 280/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessmentyear:2019-20 Gayathri Papanna Deputy Commissioner Of #67 4Th Cross, 2Nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 Pan No : Brypp3124J Appellant Respondent Appellant By : Shri. R.E. Balasubramaniam, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.11,20,008/- , Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2019-20. 2. The Assessee Filed Its Return Of Income For Ay 2019-20 On 13.10.2019. The Return Of Income Wasprocessed U/S 143(1) Of The Ac, Wherein The Disallowance Of Rs.11,20,008/- Was Made U/S Gayathri Papanna Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri. R.E. Balasubramaniam, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

solitary issue urged in this appeal relates to disallowance of Rs.11,20,008/- , being employees contribution to provident fund& ESI, made under Section 36(1)(va) of the Income-tax Act,1961 ['the Act' for short] in AY 2019-20. 2. The assessee filed its return of income ... return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that amendment by Finance Act, 2021, to section 36[1][va] and 43B of the Act is not clarificatory. The relevant finding of the ITAT in the case of M/s. Shakuntala Agarbathi Company

M/S. Sun Manufacturing Solutions, Bengaluru vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

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

ITA 712/BANG/2021[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Sun Manufacturing Solutions The Income Tax Officer Sy. No. 151, 11Th Main Road Ward – 6(2)(1) Peenya Indl. Area, 3Rd Phase Bengaluru Vs. Laggere Village Bengaluru 560058 Pan No : Abyfs6836P Appellant Respondent Appellant By : Miss Sunaiana Bhatia, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/09/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.3,75,531/-, Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs.7,65,472/- Was Made U/S M/S. Sun Manufacturing Solutions Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts. The Assessee Filed A Rectification Petition Objecting To The Disallowance Made & In The Rectification Order, The Addition Was Sustained To The Extent Of Rs.3,75,531/-.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

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

solitary issue urged in this appeal relates to disallowance of Rs.3,75,531/-, being employees contribution to provident fund& ESI, made under Section 36(1)(va) of the Income-tax Act,1961 ['the Act' for short] in AY 2018-19. 2. The assessee filed its return of income ... return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that amendment by Finance Act, 2021, to section 36[1][va] and 43B of the Act is not clarificatory. The relevant finding of the ITAT in the case of M/s. Shakuntala Agarbathi Company

The Karnataka Bank Ltd, Mangaluru vs. Deputy Commissioner of Income Tax, Circle-2(1), Mangaluru

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 1907/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 May 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranthe Karnataka Bank Ltd. Dcit, Circle - 2(1) Head Office, Mahaveera Circle Mangalore Vs. Kankanady Mangalore 575002 Pan – Aabct5589K Appellant Respondent Dcit, Circle – 2(1) The Karnataka Bank Ltd. Mangalore Head Office, Mahaveera Circle Vs. Kankanady Mangalore 575002 Pan – Aabct5589K Appellant Respondent Assessee By: Shri S. Ananthan, Ca & Smt. Lalitha Rameswaran, Ca Revenue By: Shri Mudavathu Harish Chandra Naik, Ca Date Of Hearing: 22.03.2022 Date Of Pronouncement: 26.05.2022 O R D E R Per: B.R. Baskaran, A.M. These Cross Appeals Are Directed Against The Order Dated 27-03-2018 Passed By Ld Cit(A), Mangaluru & They Relate To The Assessment Year 2014-15. 2. The Assessee Is A Banking Company Carrying On Banking Business. The Karnataka Bank Ltd.

For Appellant: Shri S. Ananthan, CA &For Respondent: Shri Mudavathu Harish

Section 14A

record; including the judicial pronouncements cited. We find that the issue before us; i.e. in respect of the computation of deduction under Section 36(1)(viia) of the Act; has been considered and decided by a co-ordinate bench of this Tribunal in the assessee's own case (supra). Further ... material on record; including the judicial pronouncement cited. We find that the issue before us; in respect of computation of the deduction under Section 36(1)(viia) of the Act; has been considered and decided by a co-ordinate bench of this Tribunal in the case of Canara Bank (supra

M/S. Meremma Basavaraj Belli, Mumbai vs. ADIT, CPC, Bengalure

In the result, appeal by the assessee is partly allowed

ITA 685/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Devendra JainFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

account of alleged delay in payment towards employee’s contribution to Employees State Insurance Corporation Scheme (ESIC) and Provident Fund (P.F.) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1 ... delayed payment in column 20(b) were delayed payments of contributions received from the employees for various funds, as referred to in Section 36(1)(va) vis-à-vis the respective statute, but not vis-à-vis the provisions of the Income Tax Act. The judicial precedents in support

Axis Carriers and Logistics Ltd, Mumbai vs. DCIT, CPC, Bangaluru

In the result, appeal by the assessee is allowed

ITA 619/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rakesh MilwaniFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

Shri Tejindersingh S Anand, Mumbai vs. ADIT CPC, Bangaluru

In the result, appeal by the assessee is allowed

ITA 579/MUM/2022[2019-20]Status: HeardITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

account of alleged delay in payment towards employee’s contribution to Provident Fund (P.F.) and Employees State Insurance Corporation Scheme (ESIC) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1 ... delayed payment in column 20(b) were delayed payments of contributions received from the employees for various funds, as referred to in Section 36(1)(va) vis-à-vis the respective statute, but not vis-à-vis the provisions of the Income Tax Act. The judicial precedents in support

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT, Mumbai

In the result, appeal by the assessee is allowed

ITA 429/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Ajay SinghFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

against the disallowance of Rs.37,44,815, on account of alleged delay in payment towards employee’s contribution to Provident Fund (P.F.) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1 ... delayed payment in column 20(b) were delayed payments of contributions received from the employees for various funds, as referred to in Section 36(1)(va) vis-à-vis the respective statute, but not vis-à-vis the provisions of the Income Tax Act. The judicial precedents in support

Chandresh Cabels Ltd, Mumbai vs. ADIT CPC, Mumbai

In the result, appeal by the assessee is allowed for statistical purpose

ITA 418/MUM/2022[2019-202]Status: DisposedITAT Mumbai25 May 2022AY 2019-202

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 2(24)Section 250Section 36(1)(va)Section 44A

account of alleged delay in payment towards employee’s contribution to Employees State Insurance Corporation Scheme (ESIC) / Provident Fund (P.F.) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1 ... delayed payment in column 20(b) were delayed payments of contributions received from the employees for various funds, as referred to in Section 36(1)(va) vis-à-vis the respective statute, but not vis-à-vis the provisions of the Income Tax Act. The judicial precedents in support

Brillpharma Pvt. Ltd., Mumbai vs. ACIT, CPC, Bangalore

In the result, appeal by the assessee is allowed for statistical purpose

ITA 414/MUM/2022[2019-20]Status: DisposedITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Ruchi TamhankarFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

account of alleged delay in payment towards employee’s contribution to Provident Fund (P.F.) / Employees State Insurance Corporation Scheme (ESIC) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1 ... delayed payment in column 20(b) were delayed payments of contributions received from the employees for various funds, as referred to in Section 36(1)(va) vis-à-vis the respective statute, but not vis-à-vis the provisions of the Income Tax Act. The judicial precedents in support

Hbn Network Pvt Ltd, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, appeal by the assessee is allowed

ITA 281/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Mehul ShahFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143Section 143(1)Section 250Section 36Section 36(1)(va)

account of delay in payment towards employee’s contribution to Provident Fund (P.F.) and Employees State Insurance Corporation Scheme (ESIC) under section 36(1)(va) of the Act, by the Centralized Processing Centre, Bengaluru, while possessing the income tax return under section 143(1) of the Act, which was upheld ... 1,24,68,752. While filing the return of income, the assessee itself made the disallowance of Rs. 10,94,630 under section 36(1)(va) of the Act, on account of delayed payment towards employee’s contribution to PF and ESIC. 4. The return of income filed

M/S. Olive Bar & Kitchen Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalore

In the result, appeal by the assessee is allowed

ITA 240/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Mahesh RajoraFor Respondent: Shri B.K. Bagchi, Sr. A.R

Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

Shiv Sagar Restaurant Pvt. Ltd, Mumbai vs. CIT (A), NFAC, Delhi

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

ITA 2442/MUM/2021[2019-20]Status: HeardITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleshiv Sagar Restaurant Vs. A.O.,Cpc Pvt Ltd,Dharam Prem Bangalore, Apartments,Nehru Road, Karnataka-560500 Vile Parle(East) Mumbai-400057 Pan/Gir No. : Aabcs1285M Appellant .. Respondent Appellant By : Mr.Jigar Sangani.Ar Respondent By : Ms.Samruddhi Hande.Dr Date Of Hearing 25.05.2022 Date Of Pronouncement 25.05.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Orders Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter ‘The Cit(A)’) Passed U/S 143(1) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Jigar Sangani.ARFor Respondent: Ms.Samruddhi Hande.DR

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

assessing officer. 3.The Honorable CIT(A) erred in not allowing the employers contribution of Rs4,92,415/- on the basis of amendment to section 36(1)(va) and explanation to section 43B(b) presuming the same to be retrospective though it was clearly stated in the Act it is effective ... reported to be ‘due date’ in column 20 (b) in respect of contributions received from employees for various funds as referred to in Section 36(1)(va) and the fact that the expression ‘due date’ has been defined under Explanation (now Explanation 1) to Section 36(1)(va) provides that

Atlas Castalloy Ltd, Mumbai vs. ACIT Cir 6(1) (2), Mumbai

Appeal is allowed for statistical purposes

ITA 1505/MUM/2021[2017-18]Status: HeardITAT Mumbai25 May 2022AY 2017-18

Bench: The Due Date For Filing Return Of Income.

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri Mehul Jain

Section 139(1)Section 143(1)Section 154Section 36(1)Section 36(1)(va)Section 40Section 40a

Year: 2017-18 order dated 14.05.2019 by Deputy Commissioner of Income Tax, CPC by making further addition/disallowance of INR 2,35,060/- under Section 36(1)(va)/43B of the Act being employees‟ contribution to Employees‟ State Insurance Corporation (ESI) and Provident Fund (PF) made after the due date specified ... dismissed the appeal holding as under: “5.44 From the above judicial decisions and also the unambiguous wording of the now amended provisions of section 36(1) and 43B, it is clear that the employee‟s contribution can be allowed as a deduction only if it had been paid within

M/S Siddaganga Urban Co-Operative Bank Ltd, Tumkur vs. Assistant Commissioner of Income Tax Circle-1, Tumkur

In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed

ITA 93/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

For Respondent: Shri S.V. Ravishankar

Section 143Section 37

doubtful debts made on account of average aggregate advances made by rural branches of such bank. The Ld.AR submitted that section 36 (1) (viia) of the act provides that the deduction shall not exceed 7.5% of the total income (computed before making any deduction under this clause and chapter ... deduction at 10% of the rural advances and claim the same in the return of income. The Ld.AR referred to the section 36 (1) (viia) of the Act that reads as under: “Whether the learned AO is justified in arriving at a conclusion that the provisions on rural advance will