SURIA STEELTECH PRIVATE LIMITED (PREVIOUSLY KNOWN AS TMS ENGINEERS PRIVATE LIMITED),PUNE vs. ASSESSING OFFICER, WARD-9(4), PUNE, PUNE

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

M/S. SHIVAMM INDUSTRIES,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE

In the result, appeal of the Assessee is Dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393/Pun/2023 िनधा"रणवष" / Assessment Year : 2013-14 M/S.Shivamm Industries, The Dy.Commissioner Of Plot 76, Arihant Heights, Sector Vs Income Tax, Circle-8, No.25, Pradhikaran Nigdi, Pune. Pune – 411044. Pan: Aaefs 0458 A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 15/05/2023 Date Of Pronouncement 26/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E. Shivamm Industries For A.Y. 2013-14 Against The Order Of Ld.Commissioner Of Income Of Tax(Appeals)[Nfac] Dated 21.03.2023 Emanating From Assessing Officer’S Order Under Section 154 Of The Act Dated 22.03.2021. The Ground Of Appeal Are As Under : “1. The Order Dated 21/03/2023 Bearing No.Itba/Nfac/S/250/2022-23/1051048828[L] Passed Under Section 250 Of Income Tax Act, 1961 By The Hon’Ble Cit[Appeals], National Faceless Appeal Centre [Nfac], Delhi, Is Excessive, M/S.Shivamm Industries [A]

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

GORIBI ABDUL KARIM NADAF,PUNE vs. COMMISSIONER INCOME TAX (APPEALS), ADDL JCIT (A) -1 AHMEDABAD, AHMEDABAD

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

GORIBI ABDUL KARIM NADAF,PUNE vs. COMMISSIONER OF INCOME TAX (APPEALS), ADDL JCIT (A) 1 - AHMEDABAD, COMMISSIONER OF INCOME TAX (APPEALS), ADDL/JCIT (A) AHMEDABAD

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

M/S. THE KOTHARI WHEELS ,PUNE vs. DCIT, CPC,BANGALORE, BANGLORE

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se 3 late deposit of the employees’ share beyond the due date under the respective Act and section

RAVINDRA DNYANESHWR BHUJBAL,PUNE vs. INCOME TAX OFFICER, WARD-14(5), PUNE, PUNE

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

43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE vs. SANDVIK COROMANT INDIA PVT LTD, PUNE

In the result, appeal filed by the Revenue in ITA

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1072/Pun/2023 िनधा"रणवष" / Assessment Year : 2018-19 The Dy.Commissioner Of Sandvik Coromant India Pvt. Income Tax, Circle-8, Vs Ltd., Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Revenue Respondent /Assessee Cross Objection No.7/Pun/2024 िनधा"रणवष" / Assessment Year : 2018-19 Sandvik Coromant India The Dy.Commissioner Of Pvt. Ltd., Vs Income Tax, Circle-8, Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Patakh – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 15/04/2024 Date Of Pronouncement 07/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Ita 1072/Pn/2023 Filed By The Revenue & Cross Objection Co No.7/Pun/2024 Filed By The Assessee Are Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] U/S.250 Of The Act, For A.Y.2018-19

Disallowance under section 43B of the Act : The Respondent submits that the addition of Rs.6.20 crore made by disallowing the gratuity

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

Bench: Shri R.K. Panda & Ms. Astha Chandra

Disallowance of deduction under section 43B of the Act-The CPC disallowed claim under section 43B of the Act made

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

Bench: Shri R.K. Panda & Ms. Astha Chandra

Disallowance of deduction under section 43B of the Act-The CPC disallowed claim under section 43B of the Act made

RAVINDRA DNYANESHWAR BHUJBAL,PUNE vs. ITO, WARD 14(5), PUNE, PUNE

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

43B of\nthe Act, not calling for any disallowance. Per contra, the Department\nhas set up a case that the disallowance is called for because of the per\nse late deposit of the employees' share beyond the due date under the\nrespective Act and section

INTOX PRIVATE LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTION) WARD-1(1), PUNE

Appeal of the Assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.410/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Intox Private Limited, The Assistant 375, Urawade, Pirangut Road, V Commissioner Of Income Tal Mulshi, Dist-Pune. S Tax, Ward-1(1), Pune. Maharashtra - 412115. Pan: Aaaci 9605 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Ramnath P Murkunde, Irs – Dr Date Of Hearing 02/08/2023 Date Of Pronouncement 25/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre[Nfac], Delhi Dated 07.02.2023 Under Section 250 Of The Act For The A.Y.2016-17 Emanating From The Assessment Order U/S 143(3) Of The Act Dated 21.12.2018. The Assessee Has Raised The Following Grounds Vide Revised Form No.36 Dated 16.06.2023 : Intox Private Limited [A]

section 43B of the Income Tax Act and same is allowable in the year of payment only. Since the assessee paid the service tax in earlier years, the AO disallowed

BSNL KARMACHARI SAHAKARI PAT SANSTHA MARYADIT ,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-2(1), KOLHAPUR

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1957/Pun/2024 "नधा"रण वष" / Assessment Years : 2019-20

disallowance made by the assessee u/s.32, section 40(a)(ia), section 40A(3) and section 43B etc., and other specific

M/S SARGAM RETAILS PRIVATE LIMITED,PUNE vs. DCIT, CPC , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction. 55. In the light of the above reasoning, this court is of the opinion that there is no infirmity in the approach of the impugned judgment

M/S GIRIRAJ ENTERPRISES,PUNE vs. DEPUTY DIRECTOR OF INCOME TAX , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction. 55. In the light of the above reasoning, this court is of the opinion that there is no infirmity in the approach of the impugned judgment

INCOME TAX OFFICER, WARD 5,SANGLI., SANGLI. vs. SHREE GANESH NAGARI SAHAKARI PAT SANSTHA MARYADIT, ASHTA,, ASHTA

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

disallowances pertaining to sections 32, 40(a )(ia), 40A(3), 43B etc., of the Act. At times disallowance out of specific

TOKAI SAHAKARI SAKHAR KARKHANA LTD,HINGOLI vs. INCOME TAX OFFICER, WARD-(1), JALNA, JALNA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Shri G.D.Padmahshaliआयकर अपील सं. / Ita No.571/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Tokai Sahakari Sakhar Karkhana The Income Tax Officer, Ltd., Vs Ward-1, Jalna. Villag Kurunda, Taluka Basmath . District, Hingoli – 431512. Pan: Aaat6997Q Appellant / Assessee Respondent / Revenue Assessee By Shri Anand Partani – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 16/01/2024 Date Of Pronouncement 16/01/2024

disallowing interest expenses payable to the government of Rs 3,13,44,000/- under section 43B of the Income Tax Act 1961. The provisions

INTERVALVE POONAWALLA PVT. LTD. ,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Intervalve Poonawalla Pvt. Ltd. Dcit, Central Circle 1(1), Fin Div. 16/B-1, Sarosh Bhavan, Pune Vs. 2Nd Floor, Dr. Ambedkar Road, Opp. Niv, Pune – 411001 Pan: Aaaci3917P (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Vishnu Bhutada Department By : Shri Ramnath P Murkunde Date Of Hearing : 14-05-2025 Date Of Pronouncement : 04-06-2025 O R D E R

section 43B(f) of the Act are not applicable in the case of provision for leave encashment based on actuarial valuation. As no provision is allowable to the assessee as per the provisions of the Act, the Assessing Officer asked the assessee to explain as to why the aforementioned amount should not be disallowed

DCIT, PUNE vs. BAJAJ ALLIANZ LIFE INSURANCE COMPANY LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandra

43B in relation to the computation of income of an assessee engaged in the life insurance business, the provisions of section 14A have no application while computing the income under Chapter IV, we are of the considered opinion that resort to provisions of section 14A cannot be made while computing the income of insurance company. We do not find