JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

23 [(iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure 23a[or increase in income] indicated in the audit report but not taken into account in computing the total income

M/S. CHECKMATE SERVICES PVT. LTD.,,VADODARA vs. THE ADIT, CPC, BANGALORE PRESENT JURIDICTION THE DY. CIT, CIRCLE-1(1)(1), , VADODARA

In the result, appeal preferred by the assessee is dismissed

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

disallowed late payment of employees’ contribution to various funds as referred in Section 36(1)(va) of the Act based on the defaults as reported by the Auditor. The details of these late payments was reported in Column 20(b) of the Tax Audit Report. This fact has not been disputed by the assessee. As per Explanation-1 to section

MAHENDRA PATEL BUILDERS PVT. LTD.,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

Appeal is allowed for statistical purposes

disallowed the employees' contribution under section 36(1)(va) r.w.s.2(24)(x) in each relevant year, to the extent it was deposited after the due date under the EPF Act.\n2.4 The summary of all the assessments is tabulate as below:\nParticulars

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

disallowance under Section 36(1)(va) relates to statutory obligations and does not necessarily require incriminating material for such an addition, as it is independent of the search findings and pertains to the non-compliance with statutory provisions. 7.2. After considering the facts, submissions, and the CIT(A)’s order, except for the ground related to PF/ESIC contributions, which will

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

disallowance under Section 36(1)(va) relates to statutory obligations and does not necessarily require incriminating material for such an addition, as it is independent of the search findings and pertains to the non-compliance with statutory provisions. 7.2. After considering the facts, submissions, and the CIT(A)’s order, except for the ground related to PF/ESIC contributions, which will

ORIENTAL ENTERPRISE PRIVATE LIMITED,VADODARA vs. THE ACIT, CIRCLE-2(1)(2), VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

va) - addition, referencing Late Payment the Supreme Court's of Employee’s decision in Checkmate Contribution Services (P.) Ltd v. CIT, to Provident which clarifies that Fund (PF) employees' contributions must be paid within the due dates specified under the respective Acts . 2 Addition u/s Rs. 1,35,94,166/- The CIT(A) deleted this Revenue is 41(1) - addition

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED, PCC NOTIFIED AREA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

va) - addition, referencing Late Payment the Supreme Court's of Employee’s decision in Checkmate Contribution Services (P.) Ltd v. CIT, to Provident which clarifies that Fund (PF) employees' contributions must be paid within the due dates specified under the respective Acts . 2 Addition u/s Rs. 1,35,94,166/- The CIT(A) deleted this Revenue is 41(1) - addition

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED,, PCC NOTIFIED AREA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

va) - addition, referencing Late Payment the Supreme Court's of Employee’s decision in Checkmate Contribution Services (P.) Ltd v. CIT, to Provident which clarifies that Fund (PF) employees' contributions must be paid within the due dates specified under the respective Acts . 2 Addition u/s Rs. 1,35,94,166/- The CIT(A) deleted this Revenue is 41(1) - addition

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance made by the AO under section 36(1)(va) of the Act. The ld.DR, on the other hand, vehemently opposed the contention of the ld.counsel for the assessee. ITA No.144 to 146/Ahd/2023 13 23

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance made by the AO under section 36(1)(va) of the Act. The ld.DR, on the other hand, vehemently opposed the contention of the ld.counsel for the assessee. ITA No.144 to 146/Ahd/2023 13 23

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance made by the AO under section 36(1)(va) of the Act. The ld.DR, on the other hand, vehemently opposed the contention of the ld.counsel for the assessee. ITA No.144 to 146/Ahd/2023 13 23

SCHAEFFLER INDIA LIMITED,VADODARA, GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE (JAO-DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(1), VADODARA, GUJARAT

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

23. The Department is in appeal before us against the aforesaid order passed by Ld. CIT(A) deciding the issue in favour of the assessee. Before us, D.R. submitted that Ld. CIT(A) has ignored the fact that no specific documents were provided by the assessee for justifying the payment of Management Fees. This vital fact has been ignored

SCHAEFFLER INDIA LTD.(A SUCCESSOR OF LUK INDIA PVT. LTD)),VADODARA vs. THE ACIT, CIRCLE-1(1)(1) (EARLIER ACIT, CIRCLE-1, HOSUR), VADODARA

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

23. The Department is in appeal before us against the aforesaid order passed by Ld. CIT(A) deciding the issue in favour of the assessee. Before us, D.R. submitted that Ld. CIT(A) has ignored the fact that no specific documents were provided by the assessee for justifying the payment of Management Fees. This vital fact has been ignored

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LTD.( ERSTWHILE LUK INDIA PVT. LTD)), VADODARA

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

23. The Department is in appeal before us against the aforesaid order passed by Ld. CIT(A) deciding the issue in favour of the assessee. Before us, D.R. submitted that Ld. CIT(A) has ignored the fact that no specific documents were provided by the assessee for justifying the payment of Management Fees. This vital fact has been ignored

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

section 143(3) of the Act. The AO made certain disallowances and additions in the ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 3 income of the assessee for the respective A.Y.s. The details of the returns filed, and assessment completed are tabulated below

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

section 143(3) of the Act. The AO made certain disallowances and additions in the ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 3 income of the assessee for the respective A.Y.s. The details of the returns filed, and assessment completed are tabulated below

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

section 143(3) of the Act. The AO made certain disallowances and additions in the ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 3 income of the assessee for the respective A.Y.s. The details of the returns filed, and assessment completed are tabulated below

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

section 143(3) of the Act. The AO made certain disallowances and additions in the ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 3 income of the assessee for the respective A.Y.s. The details of the returns filed, and assessment completed are tabulated below