M/S. GENERAL POWER SYSTEM,NASHIK vs. THE INCOME TAX OFFICER, WARD-1(1), NASHIK

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ITA 960/PUN/2023Status: DisposedITAT Pune06 October 2023AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the disallowance of employee's contribution to ESI/EPF made after the statutory due date is correct as per Section 36(1)(va) and the Supreme Court ruling in Checkmate Services. However, the employer's contribution, if paid before the due date for filing the return, should be allowed as a deduction.

What were the facts?

The assessee made late deposits of employee's contribution to ESI/EPF beyond the statutory due dates but before the due date for filing the return of income. The Assessing Officer disallowed this contribution. The CIT(A) upheld the disallowance.

What were the issues?

Whether disallowance of employee's contribution to ESI/EPF paid after the statutory due date but before the return filing due date is justified, and whether employer's contribution should be allowed.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 43B,Section 139(1)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Sanket Joshi
For Respondent: Shri Kumar Arvind Bhardwaj

आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The Pr.CIT concerned विभागीय प्रविविवि, आयकर अपीलीय अविकरण, 4. SMC, Pune / DR, ITAT, Pune 5. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 05-10-2023 Sr.PS 2. Draft placed before author 06-10-2023 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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