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

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

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 43B of the Act after verifying with the challans to be furnished by the assessee and after ensuring that the sums were disallowed

PRASHANT PACKAGING PVT.LTD,PATNA vs. DCIT/ACIT, CIR-2, PATNA, PATNA

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

sections": [ "40A(3)", "43B" ], "issues": "Whether the disallowance of cash payments made to employees for bonus under Section 40A(3) is sustainable

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

disallowance u/s. 36(1)(va) is not warranted upto asst. yr. 2020-21 even in case of belated deposit of employees' contribution if the same is deposited within due date of filing ITR which in the instant case for asst. yr. 2020-21 was 15.02.2021. a) V.M. Salgaocar & Bros

LAKSHMI MANDAL,MADHUBANI vs. INCOME TAX OFFICER, MADHUBANI

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA (Accountant Member)

disallowed under section 43B of the Act, and cash deposit of ₹27,48,500/- in the bank account during the year

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 u/s 43B

LAL BABU PRASAD,SIWAN vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

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

disallowed under section 43B of the Act. Accordingly, the assessment was completed making various additions. 3 Lal Babu Prasad 6. The assessee

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

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

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

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

43B in last year, now allowed on payment basis Employee's contribution of PF & ESI Service Tax paid 9,538,668/- Retention money 2013-14 13,854,942/- However, it is further seen that as per A.Y. 2013-14 the corresponding disallowance made was of Rs. 23,419,610/-. The A.O. obviously has not looked into this disallowance also