M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

6. Liberty is granted to the ld AR to make all submissions in respect of allowability of disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section

U AND T TRACTOR SPARES PRIVATE LIMITED,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. 19. In the result, the appeal of the assessee is allowed. ITA No. 28 & 29/JODH/2021 ITA No. 05, 28, 29 & 43/JODH/2021 11 Mohangarh Engineers and Construction Co. & Others vs. CPC 20. Heard

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court.” 8.5 A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 8.6 Since the facts

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 12. Since the facts

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 12. Since the facts

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 12. Since the facts

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

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 12. Since the facts

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

In the result, the appeal of the assessee is allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Now the assessee is in appeal. 5. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 27/09/2021 passed by the ITAT, Jodhpur Bench

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.

6. That the appellant prays that the appeal be allowed as per grounds of appeal. 3. The main grievance of the assessee relates to the disallowance of Rs. 622830/- made by the A.O. on account of late payments towards EPF and ESI under section

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

In the result, the appeal of the assessee is allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Now the assessee is in appeal. 5. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 27/09/2021 passed by the ITAT, Jodhpur Bench

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

In the result, the appeal of the assessee is allowed

6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case is bad in law and on facts as far as the addition sustained for Rs. 335836,00 is concerned which deserves to be vitiated. 2. On the facts

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

In the result, the appeal of the assessee is allowed

6. That on the facts and in the circumstances of the case the CIT(A) NAFC grossly erred in holding that amendment in section 36(1)(va) and section 43B by Finance Act 2021 will be applicable in the case of assessee. 7. That on the facts and in the circumstances of the case the CIT(A) NAFC grossly erred

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.

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Now the assessee is in appeal. 5. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 27/09/2021 passed by the ITAT, Jodhpur Bench

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. Since the facts of the present cases are identical to the facts involved in the aforesaid referred to cases, therefore respectfully following the earlier orders as referred to herein above of the different

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. Since the facts of the present cases are identical to the facts involved in the aforesaid referred to cases, therefore respectfully following the earlier orders as referred to herein above of the different

MOHANGARH ENGINEERS AND CONSTRUCTION COMPANY,JODHPUR vs. DCIT, CIRCLE-1, JODHPUR, JODHPUR

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

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

6 The only issue involved in this appeal is as to whether the deletion of the addition by the AO on account of Employees ‘Contribution to ESI and PF by invoking the provision of Section 36(1)(va) read with Section 2(24)(x) of the Act was correct or not. It appears that the Tribunal below, in view