AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

disallowed a sum of Rs. 86,905!- being employees contribution to PF / ESI as the appellant failed to deposit the same within due dates specified in the respective Acts by invoking provisions of section 36(1)(va) nw.s. 2(24)(x) and provisions of section 43B are not applicable to the employees contribution to PF/ESI. To conclude, all the grounds

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

1)(a)(iv) can be invoked with reference to other clauses like, for example, the following 19 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR wherein the auditor is required to express his opinion with reference to disallowance: Clause 21(b)-Amounts inadmissible under section 40

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

1)(a)(iv) can be invoked with reference to other clauses like, for example, the following wherein the auditor is required to express his opinion with reference to disallowance: clause 21(b)- Amounts inadmissible under section 40

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

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

Section 143(1)(a)(v) was only post- amendment that was made available on the statute vide the Finance Act, 2021 w.e.f. 01.04.2021 been made compatible, and in fact workable, to facilitate a disallowance contemplated u/s.80P w.e.f. A.Y.2021-22, therefore, it is beyond comprehension that as to how any such adjustment could have been made by the CPC, Bengaluru vide

BECKHAUL DIGITAL TECHNOLOGIES PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance ⚫Clause 21(b)-Amounts inadmissible under section 40(a), ⚫ Clause 21(d)-Disallowance/deemed income under section 40A(3). 14 BECKHAUL DIGITAL TECHNOLOGIES (P) LTD. VS ITO,WARD 1

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

section 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

section 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

section 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

section 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

disallowance in apparent from the details filed. These details have been filed by the appellant itself and that processing has been done without any human interface. In view of the provisions of Section has been done without any human interface. In view of the provisions of Section 36(1)(va), the details entered by the appellant are automatically detected

DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” Para 24: “Accordingly, the substantial question of law is answered against the appellant-revenue and in favour of the assessee.” c. CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2014) 366 ITR 163 Relying on various decisions of Hon’ble Supreme Court as also the decision

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

Section 143(1)(a)(v) was only post-\r\namendment that was made available on the statute vide the Finance Act, 2021\r\nw.e.f. 01.04.2021 been made compatible, and in fact workable, to facilitate a\r\ndisallowance contemplated u/s.80P w.e.f. A.Y.2021-22, therefore, it is beyond\r\ncomprehension that as to how any such adjustment could have been made

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowance could be made in view of the provisions of Section 43B as amended by the Finance Act, 2003.” 15. From the above discussion, it is clear that there are series of decisions of various Hon’ble High Courts on this issue and even Hon’ble Jurisdictional High Court in the case of M/s. Industrial Security & Intelligence India