“Section 2(24)(x)”

Section References (mined)Section 2Section 2(24)(x)1,421 judgments

The decision most relied on for Section 2(24)(x) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 judgments on BharatTax.

Leading authorities on Section 2(24)(x)

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).

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. 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.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141 · 2008 · High Court

706

citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

(i) CIT v. Merchem Ltd.

378 ITR 443 · 2015 · High Court

631

citing judgments

Belated remittance of employees' contribution to ESI and PF, even if deposited before the due date for filing the return of income under Section 139(1), is not allowed as a deduction. This disallowance falls under Section 36(1)(va) read with Section 2(24)(x), as Section 43B applies only to employer's contributions.

CIT v. Gujarat State Road Transport Corpn

41 Taxmann.com 100 · 2014 · High Court

540

citing judgments

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

CIT v. State Bank of Bikaner & Jaipur

43 Taxmann.com 411 · 2014 · High Court

524

citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Judgments citing Section 2(24)(x)

Swaroopsing Bhadursingh Rathore, Thane vs. Asstt.Director of Income Tax, CPC, Banglore

In the result, appeals of the assessee are allowed

ITA 1827/MUM/2021[2019-20]Status: DisposedITAT Mumbai10 Jun 2022AY 2019-20

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).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income Tax Act, Section 2(24)(x) makes the employees' share as a deemed income in the hands of the employer; however, the employer gets a deduction from its taxable income

Swaroopsingh Bhadursingh Rathore, Thane vs. Deputy Commissioner of Income Tax - CPC, Banglore

In the result, appeals of the assessee are allowed

ITA 1826/MUM/2021[2018-19]Status: DisposedITAT Mumbai10 Jun 2022AY 2018-19

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).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

Hodala Ganapiah Chandrashekar, Tumkur vs. Income Tax Officer, Ward-1 & Tps, Tumkur

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

ITA 239/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Jun 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2017-18

For Appellant: Shri Sandeep C., A.RFor Respondent: Shri K.R. Narayana, D.R

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

under the provisions of the PF Act and the PF Scheme, that would have to be treated as income within the meaning of Section 2(24)(x) of the IT Act and in which case, the assessee is liable to pay tax on the said amount treating that

Thiruvalaya Venugopal, Bangalore vs. Assistant Director Income Tax, CPC, Bangalore

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

ITA 235/BANG/2022[2019-20]Status: DisposedITAT Bangalore08 Jun 2022AY 2019-20

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.Mrinalini, AdvocateFor Respondent: Sr.Narayana K.R., Addl.CIT-DR

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

Rashi Eco Tourism Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed in favour of the assessee

ITA 50/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Jun 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri M.S. Nethrapal, Addl. DIT

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

M/S. International Aerospace Manufacturing Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 618/BANG/2021[2019-20]Status: DisposedITAT Bangalore06 Jun 2022AY 2019-20

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2019-20

For Appellant: Shri Shreeshkumar Hegde, CAFor Respondent: Shri M S Nethrapal, Addl. DIT

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

Padmavati Decor Pvt. Ltd, Mumbai vs. DCIT CPC, Begaluru

In the result, the appeal of the assessee is allowed

ITA 2258/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2258/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19) Padmavati Décor Pvt. Ltd. बिधम/ Dcit-Cpc 606, 6Th Floor, Vileparle 1St Floor, Prestige Alpha Vs. Shree Siddhivinay Sra Cha No.48/148/2, Shraddhananad Road, Vile Beratenaagrahara Begur, Parle (E), Mumbai-400057. Hosur Road, Uttarahalli Hobli, Bangaluru. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcp5034F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mani Jain Revenue By: Shri Sanyam Joshi (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2022 घोषणा की तारीख /Date Of Pronouncement: 31/05/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) In National Faceless Appeal [Nfac], Delhi Dated 08.11.2021 For The Assessment Year 2018- 19. 2. The Only Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of The Ao(Cpc) Making Disallowance Under The Head Of Pf/ Esi For Delayed Remittance Of Pf/Esi U/S 36(1)(Va) R.W.S. 2(24)(X) & Section 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice That The Issue Involved In This Case Is No Longer Res-Integra & Drew Our Attention To The Decision Of Co- Ordinate Bench Of This Tribunal On This Issue In The Case Of Rajesh Kumar Mundhra, Kolkata Vs. Dcit, Cpc, Bangalure On 6Th

For Appellant: Shri Mani JainFor Respondent: Shri Sanyam Joshi (Sr. AR)

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

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

Peacefort Chem India Engg. Pvt. Ltd, Mumbai vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 2127/MUM/2021[2018-19]Status: HeardITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2127/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19) Peacefort Chem India Engg. बिधम/ Dcit-Cpc, Bangalore. Pvt. Ltd. Vs. 104, Sumerkendra, Pandurang Budhkar Marg, Worli, Mumbai-400018. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcp7161P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mandar Vaidya Revenue By: Shri Jagdish Jangid (Dr) सुनवाई की तारीख / Date Of Hearing: 17/05/2022 घोषणा की तारीख /Date Of Pronouncement: 31/05/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 30.07.2021 For The Assessment Year 2018-19. 2. The Only Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of The Ao(Cpc) Making Disallowance Under The Head Of Pf/ Esi For Delayed Remittance Of Pf/Esi U/S 36(1)(Va) R.W.S. 2(24)(X) & Section 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice That The Issue Involved In This Case Is No Longer Res-Integra & Drew Our Attention To The Decision Of Co- Ordinate Bench Of This Tribunal On This Issue In The Case Of Rajesh Kumar Mundhra, Kolkata Vs. Dcit, Cpc, Bangalure On 6Th

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Jagdish Jangid (DR)

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

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

Power Weave Software Services Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalore, Bangslore

In the result, the appeal of the assessee is hereby allowed for statistical purposes

ITA 2126/MUM/2021[2018-19]Status: HeardITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2126/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19) Power Weave Software बिधम/ Assistant Director Of Services Pvt. Ltd. Income Tax, Cpc Vs. Power Weave House, Plot Bangalore. No.27, Eleven Building, Road No.11, Near Tunga Hotel, Andheri (E), Mumbai-400093. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcp9690D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jitendra Singh Revenue By: Shri Jagdish Jangid (Dr) सुनवाई की तारीख / Date Of Hearing: 17/05/2022 घोषणा की तारीख /Date Of Pronouncement: 31/05/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi Dated 29.09.2021 For The Assessment Year 2018-19. 2. The Only Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of The Ao(Cpc) Making Disallowance Under The Head Of Pf/ Esi For Delayed Remittance Of Pf/Esi U/S 36(1)(Va) R.W.S. 2(24)(X) & Section 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice That The Issue Involved In This Case Is No Longer Res-Integra & Drew Our Attention To The Decision Of Co- Ordinate Bench Of This Tribunal On This Issue In The Case Of Rajesh Kumar Mundhra, Kolkata Vs. Dcit, Cpc, Bangalure On 6Th

For Appellant: Shri Jitendra SinghFor Respondent: Shri Jagdish Jangid (DR)

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

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

Oam Industries (India) Pvt. Ltd, Mumbai vs. Asst. Dir, CPC, Bengalurl

In the result, the appeal of the assessee is allowed

ITA 2060/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2022AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2060/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2019-20) Oam Industries (India) Pvt. बिधम/ Asst. Director, Cpc Ltd. Centralized Processing Vs. 601, Indira Apartment, Centre, Income Tax Tejpal Scheme Road, Vile Department, Bengaluru- Parle, East, Mumbai- 560500, Karnataka. 400057. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaco8897J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Hitesh Shah Revenue By: Shri Jagdish Jangid (Dr) सुनवाई की तारीख / Date Of Hearing: 17/05/2022 घोषणा की तारीख /Date Of Pronouncement: 31/05/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 09.09.2021 For The Assessment Year 2019-20. 2. The Only Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of The Ao(Cpc) Making Disallowance Under The Head Of Pf/ Esi For Delayed Remittance Of Pf/Esi U/S 36(1)(Va) R.W.S. 2(24)(X) & Section 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice That The Issue Involved In This Case Is No Longer Res-Integra & Drew Our Attention To The Decision Of Co- Ordinate Bench Of This Tribunal On This Issue In The Case Of Rajesh Kumar Mundhra, Kolkata Vs. Dcit, Cpc, Bangalure On 6Th

For Appellant: Shri Hitesh ShahFor Respondent: Shri Jagdish Jangid (DR)

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

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

M/S. Sycone Cpmc Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 260/BANG/2022[2018-19]Status: DisposedITAT Bangalore31 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year:2018-19 M/S. Sycone Cpmc Private Limited, No.36, 20Th Main, 2Nd Block, Rajajinagar, Dcit, Cpc, Vs. Bengaluru – 560 010. Bengaluru. Pan No : Aaics 3458 H Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri Ganesh R. Ghale, Standing Counsel For Dept. Date Of Hearing : 31.05.2022 Date Of Pronouncement : 31.05.2022 O R D E R Per B.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 25/02/2022 Passed By Ld. Cit(A)-11, Bangalore & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.8,58,090/-, Being Employees Contribution To Provident Fund & Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

Khilari Infrastructure Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 238/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 May 2022AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.238/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2019-20) Khilari Infrastructure Pvt. बिधम/ Asst. Director Of Income Ltd. Tax, Cpc, Bangaluru- Vs. 101, Prabhat Centre Annex, 560500. Sector-1A, Cbd Belapur, Navi Mumbai-400614. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafca9143A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri H. S. Raheja (Adv.) Revenue By: Shri Vijay Kumar Soni (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/05/2022 घोषणा की तारीख /Date Of Pronouncement: 30/05/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) In National Faceless Appeal [Nfac], Delhi Dated 27.12.2021 For The Assessment Year 2019- 20. 2. The Only Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of The Ao(Cpc) Making Disallowance Under The Head Of Pf/ Esi For Delayed Payment U/S 36(1)(Va) R.W.S. 2(24)(X) & Section 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice That The Issue Involved In This Appeal Is No Longer Res-Integra & Drew Our Attention To The Decision Of Co-Ordinate Bench Of This Tribunal On This Issue In The Case Of Rajesh Kumar

For Appellant: Shri H. S. Raheja (Adv.)For Respondent: Shri Vijay Kumar Soni (Sr. AR)

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

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

Haldiram Foods International Pvt. Ltd, Mumbai vs. Asst., Director, CPC, Bengaluru

ITA 2059/MUM/2021[2019-20]Status: DisposedITAT Mumbai30 May 2022AY 2019-20

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2019-20 M/S. Haldiram Foods Asst. Director, Cpc International Pvt. Ltd., Centralised Processing A-204, Shyamkamal, Vs. Center, Agarwal Market, Income Tax Department, Mumbai – 400 0547 Bengaluru- 560500 Pan: Aaach3628L Karnataka (Appellant) (Respondent) Present For: Assessee By : Shri Hitesh P. Shah, A.R. Revenue By : Shri Chintamani V. Dingankar, D.R.

For Appellant: Shri Hitesh P. Shah, A.RFor Respondent: Shri Chintamani V. Dingankar, D.R

Section 139Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

ESIC if made before the due date of filing of return of income, the same is allowable deduction as per provisions of Section 2(24)(x) r.w.s. 36(1)(va) r.w.s. 43B of the Act. 11. In view of what has been discussed above, we are of the considered view

Equipment Fabricators, Bangalore vs. Assistant Director of Income Tax, Central Processing Centre, Bengaluru

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

ITA 329/BANG/2022[2019-20]Status: DisposedITAT Bangalore30 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year : 2019-20 M/S. Equipment Fabricators Asst. Director Of Income 136, Khajisonehalli Tax (Cpc) Kanamangala Post Post Box No. 1, Vs. Whitefiled-Hosakote Road Electronic City Post Office Bangalore 560067 Bengaluru 560010 Pan No : Aaafe4613P Appellant Respondent Appellant By : Shri B.S. Balachandran, Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/07/2021Passed 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.13,85,202/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

Ashwath Reddy Nagabhushan Reddy, Bangalore vs. Jurisdictional AO, Ward-5(2)(1), Bangalore

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

ITA 134/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: NONEFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

Sharan Fashions, Bengaluru vs. Income Tax Officer, Ward- 5(2)(4), Bangalore

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

ITA 133/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri Raghavendra Nayak, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

Wave Mechanics Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

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

ITA 689/BANG/2021[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Wave Mechanics Pvt. Ltd. Dcit, Circle – 7(1)92) V-3, 1 Main, I Phase Bengaluru Peenya Industrial Area Vs. Bengaluru 560058 Pan No : Aaacw3621J Appellant Respondent Appellant By : Shri. Smt. Rashmi R., Advocate Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue. Date Of Hearing : 30.05.2022 Date Of Pronouncement : 30.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 11/10/2021Passed 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.16,21,394/- , Being Employees Contribution To Provident Fund& Esi, Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Shri. Smt. Rashmi R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

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

M/S. Trianz Holdings Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, ground 34 is allowed

ITA 233/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 May 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.233/Bang/2021 Assessment Year : 2016-17 M/S. Trianz Holdings Pvt. Ltd., Acit, Vs. No.165/2, 6Th Floor, Kalyani Magnum, Circle – 7(1)(1), Doraisani Palya, Iim Post, Bengaluru. Bannerghatta Road, Bengaluru-560 076. Pan : Aafca 8051 P Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 92BSection 92C

been made because of the statutory provisions - Section 43B in the case of the employer's contribution and Section 36(v) read with Section 2(24)(x) in the case of the employee's contribution which has been deemed to be the income of the assessee. The plain consequence

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)

M/S. Surya Enterprise, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 310/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year: 2019-20 M/S. Surya Enterprise Assistant Director Of No. 50, Residency Road Income Tax Bangalore 560025 Vs. Central Processing Unit Pan No : Bangalore Aavfs2416H Appellant Respondent Appellant By : None 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 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 Employees Contribution To Provident Fund & Esi Of Rs.1,56,385/- Made U/S 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short]

For Appellant: NoneFor Respondent: Shri Ganesh R. Ghale, Advocate

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