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

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

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

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

In the result, the ITA No

disallowance is justified, subject to verification of payment dates.", "result": "Partly Allowed", "sections": [ "143(1)", "139(1)", "36(1)(va

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

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

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]

36(1)(va) of the Act cannot be disallowed u/s 143(1) of the Act (more specifically under sub-clause (d) to 143(1) of the Act). Secondly, the counsel argued that the issue at the time when the disallowance was made, issue was debatable and accordingly could not be the subject matter of disallowance under section

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”).

section 36(1)(va) disallowance of ESI/PF is a highly debatable issue to be rejected in section 143(1) “processing

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

disallowance under Section 143(1) was incorrect because the issue of timely deposit for claiming deduction under Section 36(1)(va

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

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

INCEDO TECHNOLOGY SOLUTIONS LIMITED,DELHI vs. DCIT CIRCLE -10(1), DELHI

In the result, the appeals in ITA No

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit

SHRIHARI DIAGEMS (V),NEW DELHI vs. DCIT CPC, BANGLORE

In the result, the appeals in ITA No

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryshrihari Diagems (V) Vs. Dcit A-22, Rear Portiona Green Cpc Park, New Delhi-110 016 Banglore Pan No. Adjfs 2982 H (Appellant) (Respondent) Assessee By --None-- Revenue By Shri B. M. Singh, Sr. D.R. Date Of Hearing: 30.01.2023 Date Of Pronouncement: 07.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.07.2020 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit

B4S SOLUTION P.LTD,GHAZIABAD vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, Appeal filed by the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

va) of sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the same has been realised within 15 days from the due date." 40. The position in law remained unchanged for 14 years. The Central Government then constituted the Kelkar Committee, to suggest tax reforms. The report suggested amendments inter alia

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

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

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Deyassessment Year: 2020-21

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income