AGLOWMED LIMITED,PATNA vs. ADIT(CPC), BANGALORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.3,82,386/-. The issue relating to ground taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

SONA GOLD AGROCHEM PVT LTD,PATNA vs. ADCIR, CPC

In the result, the appeal of the assessee stands dismissed”

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

section 36(1)(va) from beginning being similar to that now held by Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), the base of Checkmate's case is changed and disallowance

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

36(1)(va) of the Act, and not by Section 43B of the Act. The court emphasized that employee contributions must be deposited within the due dates specified under the relevant statutes. Failure to do so would result in disallowance

SIS LIMITED,PATNA vs. ACIT, DELHI

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

section 36(1)(va) of the Act within due date as specified in the respective Act. Accordingly, while processing the return the same was made the addition u/s 143(1)(a) of the Act. During the course of assessment proceedings, the issue was also discussed and further the AO made disallowance

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

36(1)(va) of the Act, and not by Section 43B of the Act. The court emphasized that employee contributions must be deposited within the due dates specified under the relevant statutes. Failure to do so would result in disallowance

I.T.O., WARD -2(1),, PATNA vs. M/S BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LTD., PATNA

In the result, the appeals of the department are dismissed

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 144/Pat./2017 : Asstt. Year : 2003-04 Ita No. 145/Pat./2017 : Asstt. Year : 2005-06 Income Tax Officer, Vs M/S Bihar State Food & Civil Ward-2(1), Supplies Corporation Ltd., Sone Bhawan, 5Th Floor, Birchand Patna Patel Marg, Patna (Appellant) (Respondent) Pan No. Aaccb0679F Assessee By : Sh. Manish Rastogi, Adv. Revenue By : Smt. Archna Sinha, Sr. Dr Date Of Hearing : 09.03.2018 Date Of Pronouncement : 09.03.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Order Each Dated 21.07.2017 Of The Ld. Cit(A)-1, Patna

36(1)(va) of the Income Tax Act, 1961 (hereinafter referred to as the Act) for the reasons that the contribution of the employer’s & employees to the ESI and EPF was not paid by due dates. 5. Being aggrieved the assessee carried the matter to the ld. CIT(A) who deleted the disallowance made by the AO by observing

I.T.O., WARD -2(1),, PATNA vs. M/S BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LTD., PATNA

In the result, the appeals of the department are dismissed

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 144/Pat./2017 : Asstt. Year : 2003-04 Ita No. 145/Pat./2017 : Asstt. Year : 2005-06 Income Tax Officer, Vs M/S Bihar State Food & Civil Ward-2(1), Supplies Corporation Ltd., Sone Bhawan, 5Th Floor, Birchand Patna Patel Marg, Patna (Appellant) (Respondent) Pan No. Aaccb0679F Assessee By : Sh. Manish Rastogi, Adv. Revenue By : Smt. Archna Sinha, Sr. Dr Date Of Hearing : 09.03.2018 Date Of Pronouncement : 09.03.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Order Each Dated 21.07.2017 Of The Ld. Cit(A)-1, Patna

36(1)(va) of the Income Tax Act, 1961 (hereinafter referred to as the Act) for the reasons that the contribution of the employer’s & employees to the ESI and EPF was not paid by due dates. 5. Being aggrieved the assessee carried the matter to the ld. CIT(A) who deleted the disallowance made by the AO by observing

AJIT KUMAR SINGH,PATNA vs. DCIT/AC, CIRCLE-4, PATNA

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 72/Pat/2021 Assessment Year: 2018-19 Ajit Kumar Singh Dc/Ac, Circle-4, Patna Geeta Mansion, Gujral Path Vs Nalapar, P.O. Keshrinagar Rajivnagar Patna - 800024 [Pan : Algps9902G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somil Agarwal, C.A. Revenue By : Shri Sushil Kumar Mishra, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/05/2024 घोषणा क" तारीख/Date Of Pronouncement : 24/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dated 05/08/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2018-19. 2. The Sole Issue Involved In This Appeal Is Regarding The Disallowance U/S 36(1)(Va) Of The Act On Account Of Delayed Payment Of Employees’ Contribution To Pf & Esi Of Rs.1,80,45,483/-, Made By The Ld. Assessing Officer As Confirmed By The Ld. Cit(A). 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Of Rs. 1,80,45,483/- Made By The Assessing Officer/Cpc U/S 36(1)(Va) Of The Act, On Account Of Delay In Deposit Of Employees’ Contribution To Pf & Esi. It Remains An Admitted Fact

disallowance of Rs. 1,80,45,483/- made by the Assessing Officer/CPC u/s 36(1)(va) of the Act, on account of delay in deposit of employees’ contribution to PF & ESI. It remains an admitted fact I.T.A. No. 72/Pat/2021 Assessment Year: 2018-19 Ajit Kumar Singh 2 that the same has been deposited after the due date prescribed under

UTTAR BIHAR GRAMIN BANK,MUZAFFARPUR vs. DC/AC CIRCLE-2, MUZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.186/Pat/2025 Assessment Year: 2016-17 Uttar Bihar Gramin Bank……….....…..…………………....Appellant Sharma Complex, Ramna Kalambagh Chowk, Muzaffarpur, Bihar – 842002. [Pan: Aaaju0238J] Vs. Dc/Ac, Circle-2, Muzaffarpur.……….…............................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 22, 2025 Date Of Pronouncing The Order : July 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Patna ["Cit(A)"] For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Declaring A Total Loss Of Rs.47,24,77,982. The Case Was Selected For Scrutiny Under Compulsory Manual Selection Criteria During The Financial Year 2017-18. Accordingly, Statutory Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act, 1961 ("The Act") Were Issued & Duly Served Upon The Assessee. In Response, The Assessee Appeared & Made Certain Submissions. However, The Assessing Officer Made The Following Additions/Disallowances: Rs.16,84,20,016: Provision For Npa.

Disallowed contribution towards Provident Fund under section 36(1)(va) as not deposited before the due date. After the above