PUSHAPRAJ KOTHARI,JASOL vs. ACIT, CIRCLE, BARMER, BARMER

In the result, the appeal filed by the assessee stands allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavaassessment Years : 2018-19 Puspapraj Kothari Vs. The Acit, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer Pan No: Aaupk1365N Appellant Respondent

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

MONA MARBLES PVT. LD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

MONA MARBLES PVT. LTD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

PREM KISHORE AGARWAL,JODHPUR vs. ITO, WARD-3(2), JODHPUR

In the result, the appeal of the assessee is allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

HISTORIC RESORT HOTELS PVT. LTD.,UDAIPUR vs. ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: The Due Date Of Filing Of The Return.

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

ZEPHYRSUN ELECTRO MECH PRIVATE LIMITED,JAISALMER vs. INCOME TAX OFFICER, JAISALMER

In the result, the appeal of the assessee is allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

BIKANER CERAMICS PRIVATE LIMITED ,BIKANER vs. ADIT, CPC, BANGALORE / ACIT, CIRCLE-1,, BIKANER

In the result, the appeal of the assessee is allowed

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

ARPIT GULECHA,JODHPUR vs. DCIT, CPC/ITO, WARD-1(1), JODHPUR , JODHPUR

In the result, the appeal of the assessee is allowed

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

OPEL SULZ PRIVATE LIMITED,BHILWRA vs. ACIT, CIRCLE, BHILWARA

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

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

OPEL SULZ PRIVATE LIMITED,BHILWARA vs. ACIT, CIRCLE, BHILWARA

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

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed

ARPIT GULECHA,JODHPUR vs. DCIT, CPC, BENGALURU

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

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

23. Thus, we are of the view that where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income under Section 139(1), cannot be disallowed