G NARAYANA AND BROTHERS,HUSNABAD vs. ITO, WARD- 2, KARIMNAGAR
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal. It held that the disallowance of PF contributions under Rule 87 was not sustainable but remanded the issue for verification of actual payment as per Section 43B. The ad-hoc disallowance of expenses was upheld due to lack of supporting evidence.
What were the facts?
The assessee, a partnership firm, filed an appeal with a delay of 70 days due to the Managing Partner's ill health. The appeal concerned disallowances related to Provident Fund contributions and ad-hoc expenses.
What were the issues?
Whether the disallowance of Provident Fund contributions under Rule 87 is valid and whether ad-hoc disallowance of expenses is justified without supporting evidence.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD
Before: SHRI VIJAY PAL RAO
This appeal by the Assessee is directed against the Order dated 28.08.2025 the learned ADDL/JCIT(A)-3, Delhi for the assessment year 2017-2018. 2. There is a delay of 70 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay which is supported by the detailed affidavit of the assessee explaining the cause of delay. The learned Authorised Representative of the Assessee has submitted that th
The order continues below.
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