SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction." (Para.54) 6. In view of the law emerging from the decision of the Supreme Court in Checkmate Services (P) Ltd. (Supra), the contentions and the questions raised

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction." (Para.54) 6. In view of the law emerging from the decision of the Supreme Court in Checkmate Services (P) Ltd. (Supra), the contentions and the questions raised

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

disallowable at all because the same does not fall in the clutches of section 2(24)(x) read with section 36(1)(va); the same is governed by section 36(1)(iv) read with section 43B

ROSHAN HOSPITAL,BHOPAL vs. DCIT-5(1), BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

disallowed under section 43B or under section 36(1)(va. But in the case of the assessee, the payments made

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both

M/S MODERN LABORATARIES PVT. LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Modern Laboratories V. The Deputy 45-D2, Sanwer Road, Commissioner Of Income Indore Tax, Cpc, Bangalore. Pan-Aacfm 5920 B (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023

disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

43B is no more ‘debatable’ in view of section 145A in Income-tax Act, 1961. He submitted that the decisions cited by him are very elaborate; have taken into account the provision of section 145A and thereafter held that the disallowance

COMPUTRONICS SYSTEMS (INDIA)P LTD,INDORE vs. DCIT CPC /ACIT1(1) INDORE, INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputronics Systems (India) Acit-1(1), Aayakar Bhawan Private Limited, Indore, Madhyapradesh Plant No.91, Schemeno.53, Pin 452001 Vs. Ratnalok Colony Near Rasoma Square, Indore, M.P -452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji0159C Assesseeby Shri Apurva Mehta, Ca, Ar Revenue By Shri Ashish Porwal, Acit-Sr.Dr Date Of Hearing 17.05.2023 Date Of Pronouncement 18.05.2023

disallowance of Rs.23,64,533/-under section 36(1)(va) of the Act made by the learned DCIT(C PC),without appreciating that the contribution to PF and ESI has been deposited on or before the due date of filing of return of income of appellant company and is allowable under section 43B

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

disallowance is called for as per section 43B r.w.s. 36(1)(va) of the Income-tax Act, 1961.” 2. Heard

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

43B of the Income Tax Act, 1961 towards Provident Fund by the Hon'ble CIT(A) which was wrong, illegal and unjustified. 2. The learned Commissioner of Income Tax (Appeals), NFAC failed to consider the facts of the case in proper perspective. M/s.Vijay Pulses Page 2 of 8 3. The learned Commissioner of Income Tax (Appeals), NFAC, Delhi should have

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, INCOME TAX DEPARTMENT

Appeal of the assessee is allowed

disallowance was under Section 36(1)(ii) of bonus as per\nimpugned intimation order and that Section 43B was nowhere

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

disallowance of claim of ₹ 2,27,067/- in respect of employee’s contribution towards provident fund and ESIC which was paid beyond the period prescribed. 4. In appeal, Ld. CIT(Appeals) dismissed assessee’s appeal holding that the Finance Act 2021 has clarified this aspect related to the operation of the section. The Ld. CIT(Appeals) made the following observations

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

disallowance under section 40(a) (ia), but he has not\ndealt with the claim of the assessee for the allowance of the cooperative educator expenses. It\nis like blowing hot and cold. It is a well settled law that the ITO cannot pick and choose some\npart of the material produced before him and reject the other part

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

disallowance of ₹ 4,64,014/- in respect of employee’s contribution towards provident fund and ESIC which was paid beyond the period prescribed under the PF/ ESI Act. 4. In appeal, Ld. CIT(Appeals) dismissed assessee’s appeal holding that the Finance Act 2021 has clarified this aspect related to the operation of the section. The Ld. CIT(Appeals) made

ANIL PRAKASH TYAGI,JABAPUR vs. ADIT,CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

disallowance was made, the issue was debatable, we observe that the position on this issue has now been unambiguously clarified by the Hon'ble Supreme Court with respect to all assessment years prior to AY 2021-22 in the case of Checkmate Services (P.) Ltd. [2022] 143 taxmann.com 178 (SC) wherein the Supreme Court held that for assessment years prior

SMT CJJAYA BALWANI,BHOPAL vs. THE CPO, BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance was made, the issue was debatable, we observe that the position on this issue has now been unambiguously clarified by the Hon'ble Supreme Court with respect to all assessment years prior to AY 2021-22 in the case of Checkmate Services (P.) Ltd. [2022] 143 taxmann.com 178 (SC) wherein the Supreme Court held that for assessment years prior

NIMAR MOTORS P LTD,KHARGONE vs. DCIT/CPC , BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance was made, the issue was debatable, we observe that the position on this issue has now been unambiguously clarified by the Hon'ble Supreme Court with respect to all assessment years prior to AY 2021-22 in the case of Checkmate Services (P.) Ltd. [2022] 143 taxmann.com 178 (SC) wherein the Supreme Court held that for assessment years prior