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Sequoia Safety Products, Delhi vs Ward 24(2), Delhi on 30 March, 2022

Vansh Jain Vs ITO (ITA No 1853/Del/2020) (Pronounced on 13.10.2021) 3 Since in the instant case the assessee admittedly has deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of belated payment of employees' contribution to PF & ESI. I, therefore, set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. The grounds raised by the assessee are accordingly allowed.
Income Tax Appellate Tribunal - Delhi Cites 19 - Cited by 0 - Full Document

Valiant Resource And Tech Solutions ... vs Circle-26(2), Delhi on 30 March, 2022

Vansh Jain Vs ITO (ITA No 1853/Del/2020) (Pronounced on 13.10.2021) Since in the instant case the assessee admittedly has deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of belated payment of employees' contribution to PF & ESI. I, therefore, set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. The grounds raised by the assessee are accordingly allowed.
Income Tax Appellate Tribunal - Delhi Cites 18 - Cited by 0 - Full Document

Shankar Fenestration & Glasses India ... vs Ward-2(2)(3), Ghaziabad on 18 May, 2022

Vansh Jain vs ITO (ITA No.1853/Del/2020) (Pronounced on 13.10.2021) Since in the instant case the assessee admittedly has deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of belated payment of employees' contribution to 10 PF & ESI. I, therefore, set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. The grounds raised by the assessee are accordingly allowed.
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 5 - Full Document

Rommana Herbal Care P.Ltd, New Delhi vs Adit Cpc, Bengaluru on 18 May, 2022

Vansh Jain vs ITO (ITA No.1853/Del/2020) (Pronounced on 13.10.2021) Since in the instant case the assessee admittedly has deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of belated payment of employees' contribution to 10 PF & ESI. I, therefore, set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. The grounds raised by the assessee are accordingly allowed.
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 5 - Full Document
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