“Section 36(1)(va)”

Jasbir Singh Kaberwal, Mumbai vs. ADIT CPC, Bengluru

In the result, this appeal is allowed

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 ... jurisdictional High Courts. Such conduct, according to the learned counsel, is impermissible. Finally, his next plea is that the insertion of Explanations to Section 36(1)(va) and 43B, by the Finance Bill 2021, is prospective in nature, and, accordingly, so far as the period prior to 1st April

Alert Care & Construction Services Pvt. Ltd, Mumbai vs. The Assessing Officer, WD9(1) (2), Mumbai

In the result, the appeal filed by the assessee is dismissed in above terms

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM I.T.A. No

Duck Creek Technologies India LLP, Mumbai vs. ACIT- Circle 26 (1), Mumbai

In the result, the appeal is allowed

erred in disallowing INR 47,201 on account of delayed remittance of employees contribution towards provident fund without considering the provisions of section 36(1)(va) read with section 43B of the Act 5. The Learned CIT(A) has erred in disallowing the above said amount without considering favourable judicial ... deduction for employees' contribution to PF and ESI was allowed when the actual payment was made beyond the due date of under section 36(1)(va) of the Act but before the due date of filing of return of income under section 139(1) of the Act Levy of incorrect

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of Rs 4,24,634 on account of delay in making the payment towards the employees' contribution for the provident fund, under section 36(1)(va) r.w.s. 2(24)(x) of the Act, particularly when there are judgments of Hon'ble jurisdictional High Court permitting such a deduction. Learned ... 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

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of Rs 4,24,634 on account of delay in making the payment towards the employees' contribution for the provident fund, under section 36(1)(va) r.w.s. 2(24)(x) of the Act, particularly when there are judgments of Hon'ble jurisdictional High Court permitting such a deduction. Learned ... 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

Adarsh Chamanlal Kaul, Mumbai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

Bench: Shri Kuldip Singh & Shri Gagan Goyaladarsh Chamanlal Kaul 10Th Floor 2, It Park, Techniplex Ii, Junction Of Veer Savarkar Flyover, Goregaon (West), Mumbai-400062 Pan: Ahrpk7595A ...... Appellant Vs. Dcit, Cpc Bangaluru Pin-560500. ..... Respondent Appellant By : Sh. Sunil G. Rohra Respondent By : Sh. Mehul Jain, Sr. Dr Date Of Hearing : 26/05/2022 Date Of Pronouncement : 23/08/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As (‘Nfac’) Dated 26.08.2021 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: 1. "On The Facts & In The Circumstances Of The Case & In The Law, Faa Erred In Passing Ex-Parte Order Without Providing A Reasonable Opportunity Of Being Heard In The Course Of Faceless Hearing To The Appellant Without Appreciating The Facts That Submissions Couldn'T Be Uploaded Due To Non- Functional/ Technical Glitches On The Income Tax Portal Since 1St June 2021 Onwards".

paid before due date of furnishing the return of the income under sub-section (1) of section 139 by invoking the provisions of section 36(1) (va) read with amendments made by the Finance Act, 2021 of I.T. Act., 1961." 2. Brief facts of the case are that the assessee ... jurisdictional High court is a mistake. 9. Further both the lower authorities relied upon the amendment made by Finance Act, 2021 to section 36(1)(va) and 43B. As per Ld. CIT(A) this amendment is curative in nature and retrospective in application. 10. On this issue jurisdictional ITAT

Radhakrishna Devanna Nayak, Mumbai vs. National Faceless Appeal Centre, Mumbai

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

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleradhakrishna Devanna Vs. Nfac, New Delhi Nayak, 249, Matrupriti, Hingwala Lane, Ghatkopar (E), Mumbai-400077. Pan/Gir No. : Aaapn4093Q Appellant .. Respondent Appellant By : None Respondent By : Shri R.P. Veena.Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 25.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

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 ... just a factual report about the fact of payments and the fact of the due date as per the Explanation to Section 36(1)(va). This due date, however, has not Radhakrishna Devanna Nayak., Mumbai. been found to be decisive in the light of the law laid down

M/S. Jsw Cement Ltd, Mumbai vs. Addl /CIT/Dy/ACIT/Income Tax, Mumbai

In the result, subject to the observations made/ directions given above, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Om Prakash Kant

disallowance of Employees I.T.A. No. 241/Mum/2022 Assessment Year: 2018-19 M/s JSW Cement Ltd. Contribution to PF of Rs.30,49,649/- under Section 36(1)(va) of the Income Tax Act, 1961. 2. On the facts and circumstances of the case as well as in law, the Learned ... disallowed/added back a sum of Rs. 1,10,62,263/- on account of delayed deposit of employees contribution to PF and ESI under Section 36(1)(va) read with Section 2(24)(x) of the Income Tax Act, 1961 ( hereinafter referred to as the Act) despite the assessee contributing/depositing

Dy CIT Central Circle-4(2), Mumbai vs. M/S Sheth Creators P. Ltd., Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

counsel of the assessee submitted that of the assessee submitted that amendment has been brought to amendment has been brought to section 36(1)(va) and section 4 section 36(1)(va) and section 43B of the Act by way of Finance by way of Finance Act, 2021, wherein payment ... issue in dispute and perused t dispute and perused the relevant material on record he relevant material on record. The amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1

Sheth Creators P. Ltd., Mumbai vs. Dy CIT Central Circle-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

counsel of the assessee submitted that of the assessee submitted that amendment has been brought to amendment has been brought to section 36(1)(va) and section 4 section 36(1)(va) and section 43B of the Act by way of Finance by way of Finance Act, 2021, wherein payment ... issue in dispute and perused t dispute and perused the relevant material on record he relevant material on record. The amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1

Sheth Creators Pvt. Ltd., Mumbai vs. Dy CIT Cent. Cir-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

counsel of the assessee submitted that of the assessee submitted that amendment has been brought to amendment has been brought to section 36(1)(va) and section 4 section 36(1)(va) and section 43B of the Act by way of Finance by way of Finance Act, 2021, wherein payment ... issue in dispute and perused t dispute and perused the relevant material on record he relevant material on record. The amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

counsel of the assessee submitted that of the assessee submitted that amendment has been brought to amendment has been brought to section 36(1)(va) and section 4 section 36(1)(va) and section 43B of the Act by way of Finance by way of Finance Act, 2021, wherein payment ... issue in dispute and perused t dispute and perused the relevant material on record he relevant material on record. The amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

counsel of the assessee submitted that of the assessee submitted that amendment has been brought to amendment has been brought to section 36(1)(va) and section 4 section 36(1)(va) and section 43B of the Act by way of Finance by way of Finance Act, 2021, wherein payment ... issue in dispute and perused t dispute and perused the relevant material on record he relevant material on record. The amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1)(va) and 43B has been held amendment made under section 36(1

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

disallowance on account of delay in making the payment towards the employees’ contribution for the provident fund and ESI dues, under section 36(1)(va) r.w.s. 2(24)(x) of the Act, particularly when there are judgments of Hon’ble jurisdictional High Court permitting such a deduction. 2. When these ... 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

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

disallowance on account of delay in making the payment towards the employees’ contribution for the provident fund and ESI dues, under section 36(1)(va) r.w.s. 2(24)(x) of the Act, particularly when there are judgments of Hon’ble jurisdictional High Court permitting such a deduction. 2. When these ... 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

M/S. Logicon Alternate Fuels Pvt. Ltd, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

disallowance on account of delay in making the payment towards the employees’ contribution for the provident fund and ESI dues, under section 36(1)(va) r.w.s. 2(24)(x) of the Act, particularly when there are judgments of Hon’ble jurisdictional High Court permitting such a deduction. 2. When these ... 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

DCIT 15(2)(2), Mumbai vs. M/S Madhu India Deco Ltd, Mumbai

In the result, the appeal of the revenue is stand dismissed

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit-15(2)(2) Vs. M/S Madhu India Deco Room No. 357, 3Rd Floor, Limited, 20/21, Aayakar Bhavan, M.K. Navnandavan Indl Estate, Road, Marine Lines, L.B.S Marg, Mulund Mumbai – 400 020 (West), Mumbai – 400 080 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcp1825G Respondent .. Appellant

ITA No. 1385/Mum/2020 A.Y.2014-15 1 M/s Madhu India Deco Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE