RAJESH KUMAR GARG,DELHI vs. ACIT,CIRCLE-49(1), DELHI

In the result, the ITA No

sections": [ "143(1)", "139(1)", "36(1)(va)", "2(24)(x)", "43B", "246A", "143(3)" ], "issues": "Whether disallowance of delayed

RAJESH KUMAR GARG,DELHI vs. ACIT,CIRCLE-49(1), DELHI

In the result, the ITA No

sections": [ "143(1)", "36(1)(va)", "2(24)(x)", "43B", "139(1)" ], "issues": "Whether disallowance of employees' PF/ESI contributions deposited

RANBIR SINGH SOROUT,FARIDABAD vs. ITO,WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

RANBIR SINGH SOROUT,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

section 143(1)(a) of the Act. The ITAT held that disallowance under section 143(1)(a) was valid in view

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

ITO WARD-4(1), GURGAON vs. SANDEEP SANDHA , GURGAON

disallowance of impugned\ncontribution towards ESI and EPF under Section\n36(1)(va) read with Section 2(24)(x) of the Act of 1961\nmade by the Assessing Officer under Section 143

A2Z INFRASERVICES LIMITED,GURGAON vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, appeals of the assessee are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

A2Z INFRASERVICES LIMITED,HARYANA vs. DCIT CENTRAL CIRCLE 27, DELHI

In the result, appeals of the assessee are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

section 143(1)(a)(iv). 4. Because the learned CIT(A) erred in upholding the order of the AO u/s 154 r.w.s. 143(3) and 143(1) in disallowing

DCIT CIRCLE 1(1), NEW DELHI vs. ADIDAS INDIA MARKETING PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.648/Del/2023 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Dcit Adidas India Marketing P. Ltd. Office No.6, 2Nd Floor, Circle 1(1), Vs. Room No.153A, Sector-B, Pocket No.7, C.R. Building, I.P. Estate, Plot No.11, Vasant Kunj, New Delhi. South West Delhi, New Delhi. Pan No.Aaaca5313P अपीलाथ" Appellant ""यथ"/Respondent

143(1) of the Act made various disallowances u/s 37, 36(1)(va) and 43B of the Act without issuing any notice to the assessee as mandated under proviso to section

KUSUM DUBE,NEW DELHI vs. ITO, WARD- 2(3), GURGAON

The appeal of the assessee is allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015- 16. 2. The brief facts leading to the case are that the assessee filed its return of income on 26.07.2015 declaring total income of Rs.66,070/- at Dibrugarh. The case was selected for scrutiny under CASS and notice under Section 143(2) was issued

ACIT CIRCLE-1(2), NEW DELHI vs. ASSOCIATED TECHNO PLASTICS PVT LTD, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015- 16. 2. The brief facts leading to the case are that the assessee filed its return of income on 26.07.2015 declaring total income of Rs.66,070/- at Dibrugarh. The case was selected for scrutiny under CASS and notice under Section 143(2) was issued

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

disallowance of impugned contribution towards ESI and EPF under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 made by the Assessing Officer under Section 143

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

Bench: Shri C.N. Prasad & Shri Naveen Chandra

disallowance made under Section 36(1)(va) read with section 43B in respect of employee’s contribution to PF/ ESI while processing the return of income under Section 143

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

Bench: Shri C.N. Prasad & Shri Naveen Chandra

disallowance made under Section 36(1)(va) read with section 43B in respect of employee’s contribution to PF/ ESI while processing the return of income under Section 143

SURENDER KUMAR,HARYANA vs. ADIT,CPC, BANGALORE

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

143(3) disallowing Rs. 12,51,737/under Section 36(1)(va) and also disallowing Rs. 1,04,621/under Section 14A read