ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance u/s 80IBA has been made on account of not filing the return in due date. As in this case the assessee has filed the ITR for this year on dt. 31.03.202 and the due date was 15.03.2022 and there was only delay of 16 days. In this regard it is submitted that the assessee is LLP and claimed deduction

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR , JAIPUR

In the result, appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) of the Act. 6. Being aggrieved by the order issued U/s 143(1) of the IT Act, the assessee preferred an appeal before the ld. CIT(A). The assessee filed

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) of the Act. 6. Being aggrieved by the order issued U/s 143(1) of the IT Act, the assessee preferred an appeal before the ld. CIT(A). The assessee filed

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6 , JAIPUR

In the result, appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) of the Act. 6. Being aggrieved by the order issued U/s 143(1) of the IT Act, the assessee preferred an appeal before the ld. CIT(A). The assessee filed

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

disallowances made on delayed payments on account of Employee's contribution. Thus, this issue has become a debatable. However, certain amendments to the sections 43B & 36(10)(va) of the Act were made in the Finance Bill of 2021 by insertion of Explanations to those sections. Explanation 5 to Section 43B, reads as under:- "Explanation 5. —For the removal

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

disallowances made on delayed payments on account of Employee's contribution. Thus, this issue has become a debatable. However, certain amendments to the sections 43B & 36(10)(va) of the Act were made in the Finance Bill of 2021 by insertion of Explanations to those sections. Explanation 5 to Section 43B, reads as under:- "Explanation 5. —For the removal

SULEKHA AGARWAL,JAIPUR vs. CIT (APPEALS), JAIPUR

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

M/S KOGTA FINANCIAL (INDIA) LTD.,KOGTA HOUSE, AZAD MOHALLA, BIJAINAGAR, AJMER vs. CPC, BENGALURU/ ACIT, CIRCLE-2, AJMER, AJMER

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

GURU NANAK WORKSHOP SERVICES PVT. LTD.,PLOT NO.4, NEAR AIRPORT, JHALAWAR ROAD, KOTA vs. CPC, BANGALORE/ ACIT, CIRCLE-1, KOTA, KOTA

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

M/S DIWAKARS EMPLOYMENT PVT. LTD.,17, SUNDER VIHAR, SITAPURA, JAIPUR vs. CPC, BANGALORE/ ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

SARDA INDUSTRIAL ENTERPRISES,JAIPUR vs. CPC, BANGALORE

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

GALAXY CONCAB INDIA PRIVATE LIMITED,JAIPUR vs. CPC, JAIPUR

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

SULEKHA AGARWAL,JAIPUR vs. CIT APPEALS , NATIONAL FACELESS APPEAL CENTER

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

KAMAL KISHORE SARDA,JAIPUR vs. CPC, BANGALORE

In the result, the appeal of the assessee is allowed

160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Workshop

TURNING POINT ,JAIPUR vs. NFAC , DELHI

In the result, the appeal of the assessee is allowed

Bench: Us.

160/- which was processed U/s 143(1) and in terms of intimation dated 09.09.2020 issued by CPC, it made disallowance of Rs. 3,48,642/- towards employee’s contribution towards ESI and PF. On appeal, the ld. CIT(A), NFAC has confirmed the disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution

PROFESIONAL HR SERVICES PVT LTD,JAIPUR vs. ITO WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Us.

160/- which Profesional HR Services Pvt. ltd. vs. ITO was selected for scrutiny and in terms of order passed u/s 143(3) dated 04.12.2019, the Assessing officer made disallowance of Rs. 17,37,674/- towards employee’s contribution towards ESI and PF. On appeal, the ld. CIT(A), NFAC has confirmed the disallowance made U/s 143(3) on account