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Birla Cement Works STFF Provident fund Vs ITO (ITAT Jodhpur)

This summary discusses the Income Tax Appellate Tribunal (ITAT) Jodhpur’s judgment regarding three appeals filed by Birla Cement Works Staff Provident Fund against the Income Tax Officer (ITO). These appeals arise from orders by the CIT(A), National Faceless Appeal Centre, Delhi, dated 27.03.2023, for the assessment year 2020-2021.

Grounds of Appeal

The appellant raised several grounds challenging the CIT(A)’s dismissal of their appeals:

1. The CIT(A) erred in concluding that the appe

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