THE COMMISSIONER OF INCOME TAX vs. MODIPON LTD.

ITA - 78 / 2009HC Delhi23 December 200915 pages
For Petitioner: SANJEEV SABHARWAL
AI SummaryAllowed

What did the High Court hold?

The Tribunal correctly deleted the addition relating to employees' contribution towards Provident Fund and ESI. The Supreme Court's decision in Vinay Cement Ltd. is applicable, allowing deduction if payment is made before the due date of filing the return.

What were the facts?

The assessee deposited employees' and employers' contributions to provident fund and ESI after the due date. The Assessing Officer made additions, but the CIT(A) deleted them, holding that payments were made before the due date of filing the return. The ITAT upheld the CIT(A)'s order.

What were the issues?

Whether the disallowance of employees' contribution to provident fund and ESI is justified when paid before the due date of filing the return. Interpretation of Section 36(1)(va) and Section 43B of the Income Tax Act.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(6)Show list

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IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 7812009 + o/o Reserved on: December 04. 2009 Pronounced on: December 23, 2009 Appellant Mr. Sanjeev Sabharwal, Advoiate Respondent Mr. Prakash Kumar, Advocate (STDDHARTH MRTDUL) JUD6E r) Commissioner of Income Tax-ll through : VERSUS Modipon Ltd. through : December 23,2009 nsk .4\ COMM:- THE HON'BLE MR. JUSTICE A.K. SIKRI THE HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

1.

Whether Reporters of Local newspapers may be allowed to see the Judgment?

2.

To be referred to the Reporter or not?

3.

Whether the Judgment should be reported in the Digest? A.K. sIKRI. J. For orders, see ITA No. 1O63/2OG. A.K. SrKRr) JUDGE 2009:DHC:8594-DB

% \1" L q 2l lci / 'K IN THE HI6H COURT OF DELHI AT NEW DELHI \--)/ ITA No. 1063 of 2006 ITA No.755 of 2008 ITA No. 204 of 2009 ITA No. 121412008 with ITA No. 124612008 ITA No. 7812009 Reserved on: December 04, 200.9 Pronounced on: December 23, 20C9 l. Commissioner of lncome Tax . . . Appellant through : ' Ms. Prem Lata Bansal with Mr. Paras ChaudhrY, Advocates VERSU' AIMIL Limited Respondent Dr. Rakesh Cupta with Ms. Poonam Ahuia, Advocates through :

2.

ITA No. 121412008 Nirm

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