MAHIPAL YADAV -THROUGH SUNITA (L/H).,DELHI vs. ITO,WARD 43(1),NEW DELHI, NEW DELHI
In the result, impugned order is modified to the extent of disallowance made u/s
ITA 1659/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19
Bench: Shri Vikas Awasthyआअसं.1659/िद"ी/2025 (िन.व. 2018-19) Mahipal Yadav, Through Sunita Legal Heir, C/O Ca M.R Sahu, House No. 651, 1St Floor, Sector-10A, Nr. G.D Goenka Public School, ...... अपीलाथ"/Appellant Gurgaon, Haryana 122001 Pan: Abypy-4143-R बनाम Vs. Income Tax Officer, R. No. 1709, 17Th Floor, E-2, Block Civic Centre, ..... "ितवादी/Respondent New Delhi 110002 अपीलाथ" "ारा/Appellant By : Shri M. R Sahu, Chartered Accountant "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 31/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), 15, Delhi [In Short ‘The Cit(A)’] Dated 31.01.2025, For Assessment Year 2018-19. 2. Shri M. R Sahu, Appearing On Behalf Of The Assessee Narrating Facts Of The Case Submitted That The Addition Was Made By The Cpc U/S.143(1) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’) Disallowing Assessee’S Claim U/S.23(1)(Va) Of The Act For Contribution Made Towards To Provident Fund (Pf) &
For Appellant: Shri M. R Sahu, Chartered AccountantFor Respondent: Ms. Sudha Gupta, Sr. DR
Section 143(1)Section 154Section 23(1)(va)Section 36(1)(va)
आयकर अपीलीय अिधकरण
िद"ी पीठ “एस एम सी”, िद"ी
"ी िवकास अव"थी, "ाियक सद"
IN THE INCOME TAX APPELLATE TRIBUNAL
