INDIAN COFEE WORKERS CO-OPERATIVE SOCIETIES LIMITED,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

ITA 159/JAB/2024Status: DisposedITAT Jabalpur19 August 2026AY 2022-2312 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the one-day delay in remitting EPF/ESI contributions, caused by technical issues with the EPFO portal and payment gateway beyond the assessee's control, should not be fatal to the claim for deduction. The delay was treated as being within the prescribed due date for the purpose of Section 36(1)(va).

What were the facts?

The assessee, a co-operative society, claimed deduction under Section 80P. The CPC made a prima facie adjustment disallowing Rs. 1,90,67,270/- for delayed remittance of EPF/ESI for May 2021, citing a one-day delay due to technical glitches.

What were the issues?

Whether a one-day delay in remitting EPF/ESI contributions due to technical glitches beyond the assessee's control vitiates the claim for deduction under Section 36(1)(va) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 143(1)(a),Section 154,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr KNG Pillai [‘Ld. AR’]
For Respondent: Mr Rahul Padha [‘Ld. DR’]
Pronounced: 19/08/2026

PER G. D. PADMAHSHALI; The present appeal is filed by the assessee u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] against DIN & Order No.

ITBA/NFAC/S/250/2024-25/1068151701(1) dt. 30/08/2024

passed by National Faceless Appeal Centre, Delhi [‘Ld.

NFAC’] u/s 250 of the Act which ascended out order of rectification passed by Central Processing Centre, Bengaluru

[‘Ld. CPC] u/s 154 of the Act in relation to assessment year

2022-23 [‘AY’].

ITAT-Jabalpur Indian Coffee Workers Co-Op. Societies Ltd. Vs CPC ITA No. 159/JAB/2024 AY: 2022-23

2.

The facts of the case succinctly stated are that; the assessee i

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 36(1)(va)

All 6,054 judgments and leading authorities on Section 36(1)(va) →

Recent GST High Court judgments

Search GST case law →