ITA No 676/MUM/2024 AY 2018-19 Khandelwal Laboratories IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai.

Before Shri Prashant Maharishi (AM)

I.T.A. No. 676/Mum/2024 (A.Y. 2018-19)

O R D E R Per Prashant Maharishi Accountant Member

1. This appeal is filed by Khandelwal laboratories private limited (the assessee/appellant) against the appellate order passed by the Joint Commissioner of income tax appeal – 4, Bangalore (the learned CIT – A) for assessment year 2018 – 19 dated 6/2/2024 wherein the appeal filed by the assessee against the order passed under section 143 (1) of The Income Tax Act, 1961 [the Act] dated 8/11/2019 by the central processing Centre Bangalore wherein claim of deduction of the assessee pertaining to employees contribution of provident fund and employees State insurance scheme paid on the next date of the due date immediately, due date being holiday, was disallowed, was dismissed.

2. The assessee is a company who filed its return of income on

4/10/2018 at Rs Nil. The return was processed