“Section 139(1)”

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

In the result, appeal by the assessee is allowed

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

long as the payments towards provident fund dues are made before the due date of filing of the income tax return under section 139(1), even beyond the permissible time limit under the relevant statute under which M/s. Olive Bar & Kitchen Pvt. Ltd. ITA No.240/Mum./2022 payment is made ... payments made beyond the due date under the relevant statute but before the due date of filing of the income tax return under section 139(1) cannot attract the disallowance for the reason of delay. Once again learned counsel has referred to and relied upon the decisions of the coordinate

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

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

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:

disallowance does not come into play when the payment is made well before the due date of filing the income tax return under section 139(1). Viewed thus also, Shiv Sagar Restaurant Pvt Ltd., Mumbai. the impugned adjustment is vitiated in law, and we must delete the same for this

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

Appeal is allowed for statistical purposes

Bench: The Due Date For Filing Return Of Income.

made after the due date specified in the applicable statute but before the due date of filing income tax return prescribed under Section 139(1) of the Act. The aforesaid addition/disallowance was in addition to the disallowance of INR 1,05,000/- under Section ... made after the due date prescribed by the applicable statute but before the due date filing return specified under Section 139(1) of the Act. ITA. No. 1505/Mum/2021 Assessment Year: 2017-18 8. In this regard, the Ld. Authorised Representative for the Appellant appearing before us reiterated the submissions made

Axis Carriers & Logisticas Ltd, Mumbai vs. CPC, Income Tax Department, Bengaluru

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

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

1)(va) but such dues having been paid before the due date of filing of return of the income as prescribed under section 139(1), the amount is allowable as a deduction as per the provisions of section 43B. We find merit in the aforesaid submissions of the assessee. There ... held that if the employees contribution to PF and ESI is paid within the due date of filing of return of income under section 139(1), then, the amount is allowable as a deduction in view of the provision of section 43B. In view of the afore said, we delete

Paramount Health Services and Insurance Tpa Pvt Ltd, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

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

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita No.2547 /Mum/2021 (A.Y. 2017-18) Paramount 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

NFAC per PF and ESIC Act, but made before the due date of filing the return under section 139 (1). 2. The learned CIT(Appeals) erred in concluding that the amendments made by the Finance Act 2021 to Explanation 5 to sec. 43B and Explanation 2 to 36(1 ... PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals

M/S. Oricon Enterprises Ltd, Mumbai vs. Dy.CIT, RG-8(2) (1), Mumbai

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

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/S Oricon Enterprises Vs. Dcit, Range-8(2)(1) Limited, (Amalgamated 6Th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 Company, Now Amalgamated With Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaco0480F Appellant .. Respondent

delayed payment of employee’s contribution to PF/ESI being paid on or before the due date for furnishing return of income as per section 139(1) of the Act. The appellant craves leave to add, alter, amend, modify or withdraw all or any of the grounds of appeal ... PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals

M/S. Chemtron Science Laboratories Pvt. Ltd, Mumbai vs. CIT (A) NFAC, Bengaluru

In the result, appeal by the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.2386/मुं/2021 ("न.व. 2018-19) M/S. Chemtron Science Laboratories Private Limited, El-47, Electronic Zone, Midc, Mahape, Navi Mumbai 400 710. Pan: Aaccc-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax (A)-(Nafc) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Shashank Mehta ""तवाद" "वारा/Respondent By : Ms. Vranda U. Matkari सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

MLWF) paid after due date as specified under the relevant Acts, but paid before due date for 2 furnishing return of income under section 139(1) of the Income Tax Act, 1961[ in short ‘the Act’]. The ld.Authorized Representative for the assessee submitted that the Central Processing Centre (CPC), Bengaluru ... ESIC and MLWF by the assessee after due date as specified under the relevant Acts but before due date of filing return under section 139(1) of the Act would enable the assessee to claim deduction on such contributions under section 36(1)(va) of the Act. 5. The contention

M/S. Oricon Enterprises Ltd, Mumbai vs. DCIT RG. -8(2) (1), Mumbai

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

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/S Oricon Enterprises Vs. Dcit, Range-8(2)(1) Limited, (Amalgamated 6Th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 Company, Now Amalgamated With Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaco0480F Appellant .. Respondent

delayed payment of employee’s contribution to PF/ESI being paid on or before the due date for furnishing return of income as per section 139(1) of the Act. The appellant craves leave to add, alter, amend, modify or withdraw all or any of the grounds of appeal ... PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals

Nss Equipments India LLP, Mumbai vs. Dy CIT, CPC, Bangalore

In the result, appeal by assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.1394/मुं/2021 ("न.व. 2018-19) Nss Equipments India Llp, Shetty House, Panchsheel Nagar, Vasant Patil Marg, Sion, Chnabhatti, Mumbai 400 022. Pan: Aakfn-7271-J ...... अपीलाथ" /Appellant बनाम Vs. The Dy.Cit, Cpc Bangalore, 1St Floor, Prestige Alpha No.48/1 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri C.T. Mathews सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

made by the assessee after due date as specified under the relevant Acts but before due date filing of return under section 139(1) of the Act would enable the assessee to claim deduction on such contributions under section 36(1)(va) of the Act. 5. The contention of Revenue

Assort Staffing Services Pvt. Ltd, Mumbai vs. The Asst Dir of Income Tax CPC, Bengaluru

In the result, assessee’s appeal is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

1)(va) but such dues having been paid before the due date of filing of return of the income as prescribed under section 139(1), the amount is allowable as a deduction as per the provisions of section 43B. We find merit in the aforesaid submissions of the assessee. There ... held that if the employees contribution to PF and ESI is paid within the due date of filing of return of income under section 139(1), then, the amount is allowable as a deduction in view of the provision of section 43B. In view of the afore said, we delete

Nm Diagnostics Private Limited, Mumbai vs. DCIT CPC, Bangalore

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

Bench: Shri Amit Shukla & Shri Amarjit Singhnm Diagnostics Private Vs. Dcit, Cpc Limited, 32, Bangalore Summerville, Jn. Of 14Th 560500 & 33Rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcr1280P Appellant .. Respondent Appellant By : Sunil Hirawat Respondent By : C.T. Mathews Date Of Hearing 18.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “(1) On Facts & In Law, The Learned Commissioner Of Income-Tax Appeals (Hereinafter Referred To As Ld. Cit(A) Had Erred In Confirming The Disallowance Of Rs.2,08,464/Being Belated Payment Of Provident Fund U/S 36(1)(Va) Of The Income-Tax Act.

PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals ... share of the employee's share of contribution is made on or before due date for furnishing the return of income under section 139(1) of the Act, then the assessee would be entitled to claim deduction. Therefore, the issue is covered by the decision of the Hon'ble Karnataka

Quick Builders, Mumbai vs. Deputy Commissioner of Income Tax, Circle 22(1), Mumbai

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

Bench: Shri Amit Shukla & Shri Amarjit Singhquick Builders Vs. Dcit, Circle 22(1) Plot No. 142, 3Rd Floor, Room No. 08, Piramal Shah House, S.V.Road, Chambers, Lalbaug, Khar, West, Parel, Mumbai - 400012 Mumbai – 400052 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafq0227F Appellant .. Respondent

PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals ... share of the employee's share of contribution is made on or before due date for furnishing the return of income under section 139(1) of the Act, then the assessee would be entitled to claim deduction. Therefore, the issue is covered by the decision of the Hon'ble Karnataka

Malgudi Foods Pvt. Ltd, Mumbai vs. CPC, Bangalore

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

Bench: Shri Amit Shukla & Shri Amarjit Singhmalgudi Foods Pvt. Ltd. Vs. Cpc, Bangalore 8, Kamala Bhavan 560100 Sharma, Industrial Estates Walbhat Road Ram Mandir (E) 400063 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaecm8352L Appellant .. Respondent Appellant By : None Respondent By : B.K. Bagchi Date Of Hearing 13.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 154 Of The Income Tax Act, 1961, For A.Y. 2019-20. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & In Law, The Cit(A) Nfac Erred In Confirming The Disallowance Made Of Rs. 27,62,936/Being Payment Of Pf & Esic Dues W/S 36(1)(Va) Of The Act Considering The Same As Not Deposited On Time Ignoring The Fact That The Delay Was Marginal & Payment Was Made Before Filing The Return.

PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals ... share of the employee's share of contribution is made on or before due date for furnishing the return of income under section 139(1) of the Act, then the assessee would be entitled to claim deduction. Therefore, the issue is covered by the decision of the Hon'ble Karnataka

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

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

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

PF/ESIC after due date specified in PF/ESIC Acts but before the due date of filing the return of income as prescribed in section 139(1) of the act. We have perused the decision of Hon’ble Jurisdiction Bombay High Court in the case of CIT v. Hindustan Organics Chemicals ... share of the employee's share of contribution is made on or before due date for furnishing the return of income under section 139(1) of the Act, then the assessee would be entitled to claim deduction. Therefore, the issue is covered by the decision of the Hon'ble Karnataka

Ajay Naresh Aggarwal, Mumbai vs. CIT(A) NFAC, Delhi

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh () & Kavitha Rajagopal () Ajay Naresh Aggarwal Vs Income-Tax Officer 6 & 7, Court House Circle 18(1), Mumbai L.T. Marg, Dhobi Talao Mumbai-400 002 Pan : Adopa5571B Appellant Respondent

date 2 specified in the relevant Act; but was paid before the due date for filing of return of income under section 139(1). Aggrieved by the said order, the Assessee was in appeal before the Ld.CIT(A), who confirmed the order of the Assessing Officer. 3. The Assessee ... ESIC after the due date specified in the relevant Acts but paid before the due date of filing the return of income under section 139(1). The only substantial issue that arises from this appeal is whether the disallowance of Rs.16,99,705/- on account of late payment of employees

Aura Facilities Management Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore - CPC

In the result, appeal is allowed

made after the due date specified in the applicable statute but before the due date of filing income tax return prescribed under Section 139(1) of the Act. 4. Being aggrieved, the Appellant filed appeal before the CIT(A) which was dismissed by the CIT(A) placing reliance ... amounting to INR 24,95,343/- was deposited by the Appellant before the due date of filing the return prescribed under Section 139(1) of the Act. 9. The CIT(A) has sought to justify the additions/adjustments made under Section 143(1) of the Act on 30.03.2019 by placing reliance