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

PATWARI STEELS PVT LTD,PATNA vs. DC/AC, CIRCLE-2, PATNA

In the result, 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 2 AY: 2018-19 Patwari Steels Pvt. Ltd. Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.4,05,746/-. Since the issue raised in the grounds taken by the assessee has been adjudicated by the recent verdict

SHRAWAN GOENKA,PATNA vs. ACIT, CIRCLE-6, PATNA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.12/Pat/2021 Assessment Year: 2012-13 Shrawan Goenka........................................…...........................……….……Appellant C/O Nirmal & Associates, Chartered Accountants, Nepai Kothi, Opp. Gasoline Petrol Pump, Boring Road, Patna-800001. [Pan:Adcpg8792N] Vs. Acit, Circle-6, Patna.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Nishant Maitin, Ca, Appeared On Behalf Of The Appellant. Shri Rupesh Agrawal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 28, 2022 Date Of Pronouncing The Order : June 6 , 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2020 Of The Commissioner Of Income Tax(Appeal), Hazaribagh [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

section 36(2) of the Act. 5. Accordingly, no appeals may henceforth be filed on this ground and appeals already filed, if any, on this issue before various Courts/Tribunals may be withdrawn/not pressed upon. 6. This may be brought to the notice of all concerned.” The ld. DR could not rebut the above submission of the ld. AR, in view

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

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

disallowance of the deduction, even if the payment was made before the due date\nfor filing the ROI. We need to remind ourselves that this is exactly the case in the present\nappeal. The judgment reinforced the distinction between employer and employee\ncontributions. While an employer's contributions could be governed by section 43B of the\nAct, employees' contributions

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 u/s. 36(1)(va) is not warranted upto asst. yr. 2020-21 even in case of belated deposit

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “i) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by deleting the disallowance of Rs. 43,67,25,641/- made by the AO u/s 36(1)(viia) on account of provision for Bad and Doubtful Debts

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)

disallowance under section 36(1)(va) of the Act cannot be made on the ground that the appellant had failed to rectify the reporting error on ESI/PF Portal. The appellant craves leave to add, amend, alter or vary, any of the aforesaid grounds of appeal before or at the time of hearing of the appeal.” 2

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.A. No. 29/Pat/2021 Assessment Year: 2013-14 Dcit, Circle-1, Muzaffarpur M/S Uttar Bihar Gramin Bank

disallowed Rs. 6,79,97,094/- which is being deleted and AO has been directed to allow the deduction under Section 36(1)(viii) of Rs. 10,00,00,000/-.” 11. Going over the facts of the case as well as the order passed by the Ld. CIT(A), we do not find any infirmity in the impugned order

ACIT, CIRCLE-1, PATNA vs. BIHAR KSHETRIYA GRAMIN BANK, MUNGER

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

disallowance of Rs. 2,76,084/- was made and the same was added back to the income of the assessee before set off of losses. Thereafter, the ld. AO further observed that the assessee had claimed an amount of Rs. 3.65 crores towards provision for bad and doubtful debts. However, the AO observed that the deduction is governed

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

SAMASTIPUR KSHETRIYA GRAMIN BANK,PATNA vs. DCIT, CIRCLE-3, DARBHANGA

In the result, both the appeals of the assessee are partly allowed

section 36(1)(vii) of the Act. What is to be\nallowed u/s. 36(1)(vii) of the Act is actual write- off of a bad debt and not a mere\nProvision for bad and doubtful debts. The claim before us is in respect of the\namortization of premium paid on acquisition of Government Securities classified under\nHTM category

SAMASTIPUR KSHETRIYA GRAMIN BANK,PATNA vs. DCIT, CIRCLE-3, DARBHANGA

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

section 36(1)(vii) of the Act. What is to be allowed u/s. 36(1)(vii) of the Act is actual write- off of a bad debt and not a mere Provision for bad and doubtful debts. The claim before us is in respect of the amortization of premium paid on acquisition of Government Securities classified under HTM category

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

section 36(viia) of the I.T. Act whereas the entire bad debt is an allowable deduction. 15. For that the disallowance of Rs.3,20,487/- and additions of Rs.2,95,62,024/-sustained by the Ld. CIT(A) are wrong, illegal and unjustified on the facts and in the circumstances of the appellant’s case. 16. For that the order

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

section 36(viia) of the I.T. Act whereas the entire bad debt is an allowable deduction. 15. For that the disallowance of Rs.3,20,487/- and additions of Rs.2,95,62,024/-sustained by the Ld. CIT(A) are wrong, illegal and unjustified on the facts and in the circumstances of the appellant’s case. 16. For that the order

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.

section 36(1)(va) as not deposited before the due date. After the above disallowances, the total income of the assessee was assessed at Rs.1,43,94,65,556. 3. Aggrieved, the assessee preferred an appeal before the ld. CIT(A). However, during the long pendency of the appeal almost five years the assessee failed to comply with the notices

THE MUZAFFARPUR CENTRAL CO-OPERATIVE BANK LTD,MUZAFFARPUR vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

section 32(2) of the Income Act, 1961. 14. For that the profit & loss account of the appellant reflects credit of Rs. 3,79,54,752/- on account of provisions written back and this has resulted the net profit of Rs. 4,59,13,720/-. The assessment should have been framed after taking net profit