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5 results for “condonation of delay”+ Section 36(1)(va)clear

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Key Topics

Section 368Section 36(1)(va)7Section 143(1)7Section 43B5Addition to Income5Condonation of Delay5Section 36(1)4Section 14A4Disallowance

INDU MAHAJAN,AMRITSAR vs. DEPUTY COMMISSIONER OF TAX CIRCLE-5 , AMRITSAR

In the result, the appeal of the assessee bearing no

ITA 243/ASR/2023[2017-18]Status: DisposedITAT Amritsar08 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

condoned. 4. The brief fact of case is that the assessee has filed return u/s 139(1) for the impugned assessment year. By passing the audit report of the assessee the return was processed by CPC u/s 143(1) and the disallowance was made for late deposit of contribution made in respect of PF & ESI u/s 36 (1) (va

4
Section 1543
Section 139(1)3
Limitation/Time-bar2

KHYBER INDUSTRIES PRIVATE LIMITED ,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

In the result, the appeal of the assessee bearing ITA No

ITA 31/ASR/2022[2018-19]Status: DisposedITAT Amritsar21 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139(1)Section 143(1)Section 2(24)Section 250oSection 36(1)Section 36(1)(va)Section 43B

condoned. 3. Brief fact of the case is that the assessee is a company and filed the return. The addition was made by disallowance u/s 36(1) (va) and the addition of‘Deferred tax provision’ amount of Rs.2,92,01,795/-. The entire addition was made during the processing of return u/s 143(1). Aggrieved assessee filed an appeal before

HINDU CO-OPERATIVE BANK LIMITED,PATHANKOT vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIECLE 1), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 104/ASR/2023[2020-2021]Status: DisposedITAT Amritsar07 Aug 2023AY 2020-2021

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 2(24)Section 250Section 36Section 36(1)(va)

condoned. 3. The assessee has taken the following grounds: “1. That the order of the Ld. CIT Appeals, National Faceless Assessment Centre, Delhi sustaining an addition of Rs 4,51,294.00/- for non-payment of employees’ share of Employees Provident fund with in due date as provided in the respective statue i.e., u/s Section 36(1 )(va) of the Income

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

delay of 53 days is condoned. I.T.A. No.123/Asr/2020 The revenue has taken the following grounds: “1. The Ld. CIT (A) Jammu has erred in deleting the addition of Rs. 11,59,123/-made by the A.O on a/c of payments for provident fund dues^ beyond due date as provided u/s 36(l)(va). As the payments related to employees contribution

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 124/ASR/2020[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

delay of 53 days is condoned. I.T.A. No.123/Asr/2020 The revenue has taken the following grounds: “1. The Ld. CIT (A) Jammu has erred in deleting the addition of Rs. 11,59,123/-made by the A.O on a/c of payments for provident fund dues^ beyond due date as provided u/s 36(l)(va). As the payments related to employees contribution