INDUTECH SOLUTIONS AND MANUFACTURE PRIVATE LIMITED,JAMSHEDPUR vs. CIT APPEALS, JAMSHEDPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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.9,05,917/-. 2 AY: 2018-19 Indutech Solutions and Manufacture Pvt. Ltd. Since the issue raised in the grounds taken by the assessee has been adjudicated by the recent verdict

ALOK KUMAR KHAITAN,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, both the appeals of the different assessee are dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.1,70,592/- and Rs. 4,21,871/-. The issue relating to grounds taken by the different assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

M/S VED TEXTILES & APPARELS,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, both the appeals of the different assessee are dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.1,70,592/- and Rs. 4,21,871/-. The issue relating to grounds taken by the different assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

TRIDENT METAL ENERGY PRIVATE LIMITED,RANCHI vs. COMMISSIONER OF INCOME TAX(APPEAL) NFAC, DELHI, DEILHI

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of 2 AY: 2018-19 Trident Metal Energy Pvt. Ltd. Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.52,686/-. Since the issue raised in the grounds taken by the assessee has been adjudicated by the recent verdict

MANOJ KUMAR MISHRA,SAHARPURA, SINDRI, JHARKHAND-828122 vs. DCIT CIRCLE-1, DHANBAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad & 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.57,28,360/-. 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

NEPAL CHANDRA DEY,RANCHI vs. ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

disallowance of employees’ contribution to PF/ESI u/s 36(1)(va) read with section 2(24)(x) of the Act. 6. Admittedly

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance of sum of Rs.3,32,786/- and in AY 2019-20 of Rs. 3,71,758/- being contribution of employee’ s share towards ESI and PF set up for the welfare of the employee u/s. 36(1)(va) read with section 2(24

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance of sum of Rs.3,32,786/- and in AY 2019-20 of Rs. 3,71,758/- being contribution of employee’ s share towards ESI and PF set up for the welfare of the employee u/s. 36(1)(va) read with section 2(24

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

24,766/- office 5 Repairs and maintenance 2,06,44,292/- 6 Store purchase 6,78,69,000/- 7 Explosive purchases 49,43,85,000/- 4. The ld. AO further disallowed the brought forward unabsorbed depreciation loss of Rs. 944,77,29,240/- for the AYs 1996-97, 1997-98 & 1999- 2000 by recalculating the brought forward unabsorbed depreciation / loss

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

24,766/- office 5 Repairs and maintenance 2,06,44,292/- 6 Store purchase 6,78,69,000/- 7 Explosive purchases 49,43,85,000/- 4. The ld. AO further disallowed the brought forward unabsorbed depreciation loss of Rs. 944,77,29,240/- for the AYs 1996-97, 1997-98 & 1999- 2000 by recalculating the brought forward unabsorbed depreciation / loss

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

Bench: Hon'Ble Itat - By It Department Si No.

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

Bench: Hon'Ble Itat - By It Department Si No.

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

disallowed the exemption as claimed u/s 11 by the assessee. “ 7. The assessee submitted the counter comments vide letter dated 11.09.2014 as under: "In response to your letter dated 2nd September 2014, we submit as follows:- (1) Aims and object of the trust are as follows:- (a) To help handicapped. mentally retarded and needy women and children to earn their

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers, debit note made to various transporters for carrying inward

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers, debit note made to various transporters for carrying inward

M/S CENTRAL COALFIELDS LTD..,RANCHI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , RANCHI

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

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

disallowance is to be made. He drew our attention to page no. 5 of the impugned order, where details of payments are available. 4. On the other hand, ld. Departmental Representative relied upon the order of ld. Commissioner. 5. The assessee has filed an application for out of turn hearing. Since it is an appeal against the order

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

disallowed Rs.1,02,98,103.15 and added the same to the income of the assessee. 13. Before the CIT(A), ld A.R. of the assessee argued that the assessee owns vehicles, building, staff quarters, furnitures and other assets on which depreciation has been claimed. It has also been contended that the income of a charitable trust as contemplated by section

EXMAM SECURITY SERVICES PVT. LTD., JAMSHEDPUR,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

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

disallowance out of EPF and ESI payments, which were paid by the assessee within due date of filing of the return, but not within the due date of the limitation prescribed under those Acts. Ld. Counsel for the Assessment Years : 2018-2019 & 2019-2020 Exman Security Services Pvt. Limited assessee submitted that the issue in dispute is squarely covered