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164 results for “disallowance”+ Section 36(1)(va)clear

Sorted by relevance

Delhi1,153Mumbai669Bangalore347Kolkata184Jaipur181Chennai164Raipur120Ahmedabad120Indore75Pune75Hyderabad71Chandigarh67Guwahati43Surat31Visakhapatnam28Jodhpur28Cochin26Amritsar23Lucknow18Cuttack18Nagpur18Rajkot17Jabalpur11Patna9Ranchi8Panaji7Dehradun7Varanasi6SC5Agra3Allahabad1

Key Topics

Section 36(1)(va)82Disallowance78Section 143(1)71Section 143(3)57Addition to Income56Section 4046Deduction38Section 14A25Section 2(24)(x)23Depreciation

LOOCUSTLNCORP APPAREL EXPORT PRIVATE LIMITED,TIRUPPUR vs. DCIT CRICLE-1, TIRUPPUR

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

ITA 934/CHNY/2023[2019-20]Status: DisposedITAT Chennai20 Dec 2023AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.934/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 Loocustincorp Apparel Export Vs. The Deputy Commissioner Of Private Limited, 28/13, Mgr Nagar, Income Tax, Fourth Street, Pn Road, Circle 1, Tiruppur 641 602. Tiruppur. [Pan:Aaccl9782D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanth Kumar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.12.2023 घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 28.06.2023 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By 4 Days In Filing The Appeal, For Which, The Assessee Has Filed Petition For Condonation Of The Delay In Support Of An Affidavit, To Which; The Ld. Dr Has Not Raised Any 2

For Appellant: Shri H. Yeshwanth Kumar, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40

Showing 1–20 of 164 · Page 1 of 9

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23
Section 26322
Section 43B20
Section 40A(2)
Section 41
Section 43B

disallowance of expenditure ₹.2,64,93,290/-, including the expenditure claimed under section 36(1)(va) of the Act at ₹.2,57,57,996/- for failure

TROPICAL AGRO SYSTEM INDIA PRIVATE LIMITED ,CHENNAI vs. ADIT , BANGALORE

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

ITA 657/CHNY/2022[2019-2020]Status: DisposedITAT Chennai24 Nov 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.657/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Tropical Agro System India The Income Tax Officer, Private Limited, No. 72, Marshalls Vs. Corporate Ward – 6(1), Road, Egmore, Chennai 600 008. Chennai. [Pan:Aaact4250E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.M. Kathir, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.11.2023 घोषणा की तारीख /Date Of Pronouncement : 24.11.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 24.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.51,46,48,806/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

section 36(1)(va) r.w.s. 2(24)(x) of the Act for late deposit of employee’s contribution to PF and ESI. On appeal, after considering the submissions of the assessee, the ld. CIT(A)-NFAC confirmed the disallowance

ACIT(OSD) CORPORATE RANGE-1, CHENNAI vs. DAECHANG INDIA SEAT COMPANY P.LTD, SRIPERUMBUDUR

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

ITA 1460/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Sept 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1460/Chny/2019 िनधा"रण वष"/Assessment Year: 2015-16 The Assistant Commissioner Of Vs. M/S. Daechang India Seat Company Income Tax (Osd), P. Ltd., No. 491, Mannur Village, Corporate Range 1, Sriperumbudur, Tamil Ndu 602 105. Chennai. [Pan:Aaccd3176F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri I. Dinesh, Advocate सुनवाई की तारीख/ Date Of Hearing : 22.09.2023 घोषणा की तारीख /Date Of Pronouncement : 22.09.2023 आदेश /O R D E R

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri I. Dinesh, Advocate
Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

section 36(1)(va) of the Act on delayed payments of PF and ESI. 2 I.T.A. No. 1460/Chny/19 2. In the assessment order, the Assessing Officer has disallowed

M/S . GUPTA & COMPANY ,CHENNAI vs. ADIT , CPC , BANGALORE

In the result, both the appeals filed by the assessee are dismissed

ITA 822/CHNY/2022[2018-2019]Status: DisposedITAT Chennai08 Feb 2023AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.822 & 823/Chny/2022 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. Gupta & Company, Vs. The Assistant Director Of No. 26 & 27, Morrison First Street, Income Tax, Alandur, Chennai 600 016 Cpc, Bengaluru. Arcot Road, Kodambakkam, Chennai 600 024. [Pan:Aaafg0361L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Tarun, Advocate For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Both Dated 05.09.2022 Relevant To The Assessment Years 2018-19 & 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 08.11.2019 Declaring Total

For Appellant: Shri Tarun, Advocate for Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowed a sum of ₹.16,39,736/- by invoking the provisions of section 43B r.w.s. 36(1)(va) of the Act for not depositing

M/S . GUPTA & COMPANY ,CHENNAI vs. ADIT , CPC , BANGALORE

In the result, both the appeals filed by the assessee are dismissed

ITA 823/CHNY/2022[2019-2020]Status: DisposedITAT Chennai08 Feb 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.822 & 823/Chny/2022 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. Gupta & Company, Vs. The Assistant Director Of No. 26 & 27, Morrison First Street, Income Tax, Alandur, Chennai 600 016 Cpc, Bengaluru. Arcot Road, Kodambakkam, Chennai 600 024. [Pan:Aaafg0361L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Tarun, Advocate For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Both Dated 05.09.2022 Relevant To The Assessment Years 2018-19 & 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 08.11.2019 Declaring Total

For Appellant: Shri Tarun, Advocate for Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowed a sum of ₹.16,39,736/- by invoking the provisions of section 43B r.w.s. 36(1)(va) of the Act for not depositing

FARIDA SHOES PRIVATE LIMITED ,CHENNAI vs. ADIT CPC , BANGALORE

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

ITA 849/CHNY/2022[2019-2020]Status: DisposedITAT Chennai14 Dec 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.849/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-2020 M/S. Farida Shoes Private Limited, Vs. The Assistant/Deputy Commissioner No. 151/4, Mount Poonamallee Road, Of Income Tax, Ramapuram, Chennai 600 089. Corporate Circle 2(1), Chennai [Pan:Aaacf0496Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.11.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.10.2022 Relevant To The Assessment Year 2019-2020. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 28.11.2019 Declaring Total Income Of ₹.16,50,00,300/-. The Return Filed By The Assessee Was 2

For Appellant: NoneFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowing the delayed payment of PF and ESI amounting to ₹.3,30,91,373/- under section 36(1)(va) of the Act. On appeal

DR AXION INDIA PRIVATE LIMITED,THIRUVALLUR vs. ACIT,NFAC, DELHI

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

ITA 301/CHNY/2022[2018-19]Status: DisposedITAT Chennai02 Dec 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.301/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Dr Axion India Private Limited, Vs. The Assistant Commissioner Of No. 7, Othappai Village, Uthukottai, Income Tax, Thiruvallur, Tamil Nadu 602 023. Corporate Circle 1(1), Chennai. [Pan:Aaccd5071D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. Abishek Murali, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 04.04.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 21.11.2018 Declaring Total Income Of ₹.9,90,18,014/-. The Case Was Selected For Complete

For Appellant: Dr. Abishek Murali, F.C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 142(1)Section 143(1)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

36(1)(va) of the Act, towards belated payment of PF contribution amounting to ₹.22,67,652/-. Since the appeal against the order under section 143(1) of the Act was pending before the ld. CIT(A), the Assessing Officer made the disallowance

DHARMARAJ SHANKAR GANESH,CHENNAI vs. DCIT , CPC , BANGALORE

The appeals stand dismissed

ITA 756/CHNY/2022[2018-2019]Status: DisposedITAT Chennai04 Nov 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were

BATLIBOI RENEWABLE ENERGY SOLUATIONS PRIVATE LIMITED,CHENNAI vs. ASST. DIRECTOR OF INCOME TAX,CPC, BANGALORE

The appeals stand dismissed

ITA 813/CHNY/2022[2020-21]Status: DisposedITAT Chennai04 Nov 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were

MR. ABDUL HASSN RIZVI,CHENNAI vs. ADIT,CPC, BANGALORE

The appeals stand dismissed

ITA 788/CHNY/2022[2019-20]Status: DisposedITAT Chennai04 Nov 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were

ELECTRICAL INDIA,CHENNAI vs. ADIT,CPC, BENGALURU

The appeals stand dismissed

ITA 789/CHNY/2022[2019-20]Status: DisposedITAT Chennai04 Nov 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were

AUMUND ENGINEERING PRIVATE LIMITED,CHENNAI vs. CIT(A),NFAC, DELHI

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

ITA 606/CHNY/2021[2017-18]Status: DisposedITAT Chennai15 Sept 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 606/Chny/2021 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Aumund Engineering Pvt The Deputy Commissioner Of Ltd., V. Income Tax, No.9, Lakshmi Neela Rite Corporate Circle -1(1), Choice Chambers, Ii Floor, Chennai – 600 034. Bazulla Road, T.Nagar, Chennai – 600 017. [Pan: Aaaca-9186-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 15.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

NETWORK CLOTHING COMPANY PRIVATE LTD,TIRUPUR vs. CIT(A),NFAC,, DELHI

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

ITA 605/CHNY/2021[2018-19]Status: DisposedITAT Chennai15 Sept 2023AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 605/Chny/2021 िनधा"रण वष" / Assessment Year: 2018-19 M/S. Network Clothing Income Tax Officer, Company Private Limited, V. Circle-1, 2/641, Ncc House, Mangalam Tirupur. Road, Andipalayam Post, Tirupur – 641 687. [Pan: Aabcn-0220-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 15.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023

For Appellant: None
Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

M/S BUILDHR MANAGEMENT CONSULTANTS PRIVATE LIMITED,CHENNAI vs. ADIT CPC , BANGALORE

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

ITA 609/CHNY/2022[2020-2021]Status: DisposedITAT Chennai15 Sept 2023AY 2020-2021

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 609/Chny/2022 िनधा"रण वष" / Assessment Year: 2020-21 M/S. Buildhr Management The Joint Commissioner Of Consultants Private Limited V. Income Tax, 3A/8, Thangal Ulvail Street, (Osd), Virugambakkam, Corporate Circle -1(1), Chennai – 600 092. Chennai. [Pan: Aaecb-6784-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 15.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

POONGOTHAI TEXTILE MILLS ,PALLADAM vs. DCIT , CENTRALIZED PROCESSING CENTRE , BANGALORE

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

ITA 595/CHNY/2022[2018-2019]Status: DisposedITAT Chennai15 Sept 2023AY 2018-2019

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 595/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19 M/S. Poongothai Textile Mills, The Deputy Commissioner Of S.F. No. 132, V. Income Tax, Circle -1, P. Vadugapalayam, No. 121, Adams Building, Sixty Palladam Road (West), Feet Road, Palladam – 641 004. Tiruppur – 641 602. [Pan: Aacfp-5674-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Yeshwanth Kumar, Ca अपीलाथ" क" ओर से/Appellant By : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 15.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023

For Appellant: Shri. P. Sajit Kumar, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

M/S O CLOCK SOFTWARE PRIVATE LIMITED ,CHENNAI vs. ADIT , BANGALORE

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

ITA 663/CHNY/2022[2020-2021]Status: DisposedITAT Chennai03 Nov 2023AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.663/Chny/2022 िनधा"रण वष"/Assessment Year: 2020-21 M/S. O Clock Software Private The Acit, Cpc, Bengaluru/ Limited, No. 1, Eighth Floor A Wing, Vs. The Joint Commissioner Of Parsn Manere, Anna Salai, Income Tax (Osd), Chennai 600 006. Ltu Circle – 1, Chennai. [Pan:Aabco2328M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivsan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 03.11.2023 घोषणा की तारीख /Date Of Pronouncement : 03.11.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 13.06.2022 Relevant To The Assessment Year 2020-21. Vide Order In M.P. No. 89/Chny/2023 Dated 03.11.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri AR V Sreenivsan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

AMULYA LEATHER IMPEX ,CHENNAI vs. DCIT CIRCLE 8 (1), CHENNAI

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

ITA 686/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.686/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Amulya Leather Impex, The Assistant Commissioner Of Plot No. 39, Vgp Amudha Nagar, Vs. Income Tax Maduravoyal, Chennai 600 095 Non Corporate Circle 8(1), [Pan:Aadfa4763F] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Subramanian ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 15.09.2023 घोषणा की तारीख /Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 07.07.2022 Relevant To The Assessment Year 2019-20. Vide Order In M.P. No. 213/Chny/2022 Dated 15.09.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.

For Appellant: Shri M. SubramanianFor Respondent: Shri P. Sajit Kumar, JCIT
Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

M/S COMFY SHOE MAKERS PRIVATE LIMITED ,CHENNAI vs. ADIT , CPC , BANGALORE

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

ITA 688/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.688/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Comfy Shoe Makers Private The Assistant Commissioner Of Limited, No. 295, Sidco Industrial Vs. Income Tax, Estate, Ambattur, Chennai 600 098. Corporate Circle 1(1), [Pan:Aabcc2556M] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 15.09.2023 घोषणा की तारीख /Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 14.07.2022 Relevant To The Assessment Year 2019-20. Vide Order In M.P. No. 88/Chny/2023 Dated 15.09.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

disallowance of belated remittances of employee’s contribution to PF & ESI under section 36(1)(va) r.w.s. 2(24)(x) of the Act, and after

M/S ORCHID PHARMA LTD. (FORMERLY M.S ORCHID CHEMICALS & PHARMACEUTICALS LTD.),CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 275/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Nov 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Respondent: Mr.S.Marudhu Pandian, CIT
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowances. In terms of this scheme, section 40 (which too starts with a non obstante clause overriding sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A(2) opens with a non obstante clause and spells out what expenses and payments are not deductible

ENMAS INDIA PRIVATE LIMITED ,TIRUVALLUR vs. DCIT , CPC , BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, the assessee had remitted the employees contribution beyond the due date for payment, but within the due date for filing the return of income. Hence, following the abovesaid decisions, we find no reason to differ with