THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

disallowance u/s 36(1)(va) of the IT Act, the provisions of section are clear that deduction under this section

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

1)(va) read with section 2(24)(x) of the IT. Act, 1961. It was categorically observed by the undersigned that during the assessment proceedings the FAO neither made any query in this regard nor examined the case of disallowance of Rs. 15,24,003/- in terms of section 36

SHRI SIDDHESH KUMAR GAUR ,JODHPUR vs. ADIT, CPC, ACIT, CIRCLE-3, BENGALURU / JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Deydr. B. R. R. Kumar

36(1)(va) then the same is allowable u/s 37(1) as business expenditure. 2 Siddhesh Kumar Gaur 4. Because the learned CIT(A) erred in confirming the order made by the learned assessing officer making disallowance under section

NAGAUR URBAN COOPERATIVE BANK LIMITED,NAGAUR vs. ITO, WARD-1,, NAGAUR

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blenagaur Urban Coop Bank Income Tax Officer, Ward – 1 Limited Nagaur - 341001 Head Office Bal Samand, Nagaur - 341001 Pan No. Aaaan 7788 B Assessee By None (Adjournment Application) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 12.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Nfac/Cit Appeal”] Dated 27.09.2024 With Respect To Assessment Year 2022-23 Challenging Therein Disallowance Of Rs. 6,51,147/- By Cpc Invoking Provisions Of Section 154 Of The Income Tax Act.

disallowance of relief payment of employees contribution to PF and ESI in terms of Section 36(1)(va) is incorrect

SRM SPINNERS LIMITED,BHILWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

In the result the appeal filed by the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotesrm Spinners Ltd., Vs. Cit(A) / Nfac Sukh Shanti, Sukh Delhi-110002. Shanti, Sabun Marg, Bhilwara – 311001, Rajasthan, Pan/Gir No. : Aascs1833L Appellant .. Respondent Assessee By : None Revenue By : Ms. Prerana Choudhary, Jcit – Dr Date Of Hearing 18.08.2023 Date Of Pronouncement 18.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

36(1)(va) read with Section 2(24)(x) is found to be valid and proper in fact and law. Considering the totality of the facts and circumstances of the case, the disallowance

AZTEC SHIVA HANDICRAFTS & ARTS PVT. LTD.,JODHPUR vs. ACIT, JODHPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

disallowance made U/s 143(3) on Aztec Shiva Handicrafts and Arts Pvt. Ltd. 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

DEVRAJ BEHARNANI,JODHPUR vs. ACIT, C-3, JODHPUR/ CPC, BENGALURU, JODHPUR

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

Bench: Shri Kul Bharat & Shri Manish Borad149/Jodh/2022 (Assessment Year- 2020-21) Shri Devraj Beharnani Vs The Acit Atmaram Building Circle-3 Outside Sojati Gate Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Adtpb 0305 M

disallowance made by the CPC u/s 143(1) of the I.T. Act on account of appellant’s failure to pay the employee’s contribution of PF/ESI of Rs.1,44,813/- within the prescribed due date as per section 36(1)(va

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLE, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

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

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLECIT, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

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

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLECIT, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

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

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

36,500/- made on account of cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal