DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

SHRI SAIBABA BAHUUDDESHIYA NAGRIK CREDIT CO-OPERATIVE SOCIETY,NAGPUR vs. ITO WARD (3)(4), NAGPUR

The appeal of the Assessee is allowed in the aforesaid\ndirections

disallowance u/s 80P(2)(a)(i) of the Act,\nthis Court observe that the co-ordinate Bench of this Tribunal in\nthe cases titled as The Green City Nagri Sahakari Pat Vs ITO Ward\n2(2), Nagpur {ITA no.124/Nag./2024 decided on 22 October, 2024}\nhas also dealt with identical issue u/s 80P(2

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

disallowed and added back to the total income of the assessee under the head 'Income from Other Sources'. Penalty proceedings u/s 271(1)(c) of Income Tax Act, 1961 initiated separately for furnishing inaccurate particulars of income.” 6 Tajshree Autowheels Pvt. Ltd. ITA no.400/Nag./2024 6. Consequent upon the assessment order so passed by the Assessing Officer, the assessee being

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

22 of the said decision. The Kolkata Tribunal in DCIT Vs. Century Plyboards (India) Ltd. (187 ITD 35), while dealing with the question as to whether incentives/subsidies received by the assessee from the West Bengal State Government for setting up a new industrial undertaking in the said State by way of reimbursement of sales tax was in the nature

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

22 of the said decision. The Kolkata Tribunal in DCIT Vs. Century Plyboards (India) Ltd. (187 ITD 35), while dealing with the question as to whether incentives/subsidies received by the assessee from the West Bengal State Government for setting up a new industrial undertaking in the said State by way of reimbursement of sales tax was in the nature

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) and learned CIT(A) has confirmed the action of the Assessing Officer is highly unjustified and illegal. It is further