{"id":19680,"date":"2021-06-27T04:57:55","date_gmt":"2021-06-26T23:27:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahadev-cold-storage-v-jao-agra-trib-www-itatonline-org-vinod-thanwerdas-v-jao-agra-trib-www-itatonline-org\/"},"modified":"2021-12-05T14:27:58","modified_gmt":"2021-12-05T08:57:58","slug":"mahadev-cold-storage-v-jao-agra-trib-www-itatonline-org-vinod-thanwerdas-v-jao-agra-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahadev-cold-storage-v-jao-agra-trib-www-itatonline-org-vinod-thanwerdas-v-jao-agra-trib-www-itatonline-org\/","title":{"rendered":"Mahadev Cold Storage v. JAO  ( 2021 ) 190 ITD 273\/   212 TTJ 801\/ 205 DTR 145 ( 2021 ) 190 ITD 273\/   212 TTJ 801\/ 205 DTR 145 (Agra ) ( Trib) www.itatonline .org Vinod Thanwerdas v. JAO ( 2021 ) 190 ITD 273\/   212 TTJ 801\/ 205 DTR 145 (Agra ) ( Trib) www.itatonline .org"},"content":{"rendered":"<p>Allowing the appeal of the Assessee, the Tribunal held that ,employee\u2019s \u00a0contribution ,paid \u00a0before due date of filing of return is allowable as deduction &#8211; \u00a0One of the first appeals against the National Faceless Appeal Centre (NFAC) while dealing with the issue of applicability of jurisdictional precedents explained the background and genesis of the Faceless Appeal Scheme, and referred to the article authored by\u00a0<a href=\"https:\/\/itatonline.org\/articles_new\/faceless-appeal-improving-transparency-in-taxation-a-practical-guide\/\">Dr. K. Shivaram, Senior Advocate, and Mr. Shashi Bekal, Advocate (posted on itatonline.org on March 27, 2021)<\/a>. It was held that the NFAC is bound by the binding decision of the Jurisdictional Allahabad High Court, as the assessing officer is situated within the territorial and subjective jurisdiction of the High court. (\u00a0 ITA No.41 &amp; 42\/Agr\/2021 \u00a0dt 14 -6 -2021) ( AY. \u00a02018 -19, 2019-20 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment &#8211; Employee\u2019s  contribution -paid  before due date of filing of return \u2013Allowable as deduction &#8211;  Binding Precedent \u2013  Faceless assessment -Order of Jurisdictional High Court \u2013 binding on AO situated within territorial jurisdiction and respective first appellate authority. [ S.  2 (24)(x), 36 (1)(va), 139 (1), 143 (3)  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-19680","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-57q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19680"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19680\/revisions"}],"predecessor-version":[{"id":22982,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19680\/revisions\/22982"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}