PARMINDER SINGH,LUDHIANA vs. ITO, LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

VIDYADHAR TIWARI,BADDI vs. ITO, , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

SANDEEP GUPTA,CHANDIGARH vs. DCIT, CIRCLE 3(1),, CHANDIGARH

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

TEGSONS INDIA,LUDHIANA vs. ITO, WARD 1(3), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

METALMAN AUTO PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE -1,, LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

THE JABO MAJRO CO-OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD.,MALERKOTLA vs. ITO, MALERKOTLA

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

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

TEJ PAL GUPTA,PANCHKULA vs. DCIT CENTRAL CIRLE - 1, CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 382/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Sh. Tej Pal Gupta, The Dcit, बनाम H. No. 346, Cpc, Sector 21, Bengaluru Panchkula "थायी लेखा सं./Pan No: Aaupg1545N अपीलाथ"/Appellant ""यथ"/Respondent

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 36(1)(va) of the Act and the concept of due date has been elaborately discussed therein. It was accordingly submitted that the order so passed by the Ld. CIT(A) be set aside and that of the AO be sustained. 19. The Ld. AR in his submission submitted that firstly the figure of disallowance amounting

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 36(1)(va) of the Act and the concept of due date has been elaborately discussed therein. It was accordingly submitted that the order so passed by the Ld. CIT(A) be set aside and that of the AO be sustained. 19. The Ld. AR in his submission submitted that firstly the figure of disallowance amounting

M/S BASANT MECHANICAL WORKS,LUDHIANA vs. JCIT, CIRCLE IV, LUDHIANA

In the result, both the appeals of the assessees are allowed

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 541/Chd/2022 "नधा"रणवष" / Assessment Year : 2017-18 M/S Basant Mechanical Works, 1. Dcit, Cpc, बनाम 720-21, Ind. Area-B, Banglore Ludhiana, Punjab 2. Jurisdiction Ao- 141003 Jcit, Circle Iv, Ludhiana "थायी लेखा सं./Pan No: Aabfb0687M अपीलाथ"/Appellant ""यथ"/Respondent

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

SH. AMRIK SINGH GAREWAL,CHANDIGARH vs. DCIT, CIRCLE -1, CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 543/Chd/2022 "नधा"रणवष" / Assessment Year : 2018-19 Sh. Amrik Singh Garewal, Dcit, Cpc, Bangluru बनाम 223-224, Ind Area Phasae-1, Current Jao, Dcit, Chandigarh 160028 Circle-1,Chandigarh

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

ITO-WARD-2(1), LUDHIANA vs. M/S GLORY KNITWEARS PVT.LTD, LUDHIANA

In the result, both the appeals of the assessees are allowed

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

ITO-WARD-2(1), LUDHIANA vs. M/S GLORY KNITWEARS PVT.LTD, LUDHIANA

In the result, both the appeals of the assessees are allowed

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

MR. RAM PAL SINGH,CHANDIGARH vs. ITO WARD 5(4), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 387/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Mr. Ram Pal Singh, The Ito, Ward-5(4), बनाम Sco 68, Chandigarh Ist Floor, Sec. 40-C, Chandigarh "थायी लेखा सं./Pan No: Bawps7303F अपीलाथ"/Appellant ""यथ"/Respondent

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

NATURAL SELECTIONS,BADDI vs. DCIT/ACIT, CIRCLE, PARWANOO

In the result, both the appeals of the assessees are allowed

Bench: Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 404/Chd/2022 "नधा"रणवष" / Assessment Year :2017-18 Natural Selections The Dcit, Cpc, बनाम Plot No. 87, Industrial Area, Banglore / Lodimajra, Tehsil Nalagarh Ito, Baddi (Now Baddi)- 174101 Himachal Pradesh "थायी लेखा सं./Pan No: Aajfn0037D अपीलाथ"/Appellant ""यथ"/Respondent

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

M/S DIAMOND PLASTICS PRODUCTS (PIPE DIVISION),CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

In the result, all the three appeals filed by the

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

1), the same cannot be disallowed under section 43B read with section 36(l)(va) of the Act. 17. We further