CHOLAN TOURS PVT. LTD.,TRICHY vs. ITO, WARD-1(1), TRICHY

ITA 2277/CHNY/2025Status: DisposedITAT Chennai13 March 2026AY 2018-19Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that for the first two remittances of PF contribution, there was no infirmity in the CIT(A)'s order. However, for the third remittance falling on a Sunday, the assessee's payment on the next working day was considered sufficient compliance. For TDS, the matter was remanded for fresh adjudication due to evidence of deposit appearing on record.

What were the facts?

The assessee challenged the disallowance of employees' contribution to Provident Fund made under section 36(1)(va) and disallowance for non-deposit of TDS under section 40(a)(ia). The disallowances were confirmed by the CIT(A).

What were the issues?

Whether disallowance of employee's PF contribution paid after due date is justified? Whether disallowance for non-deposit of TDS is justified when evidence of deposit is available?

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 40(a)(ia),Section 10,Section 147,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 04.02.2026Pronounced: 13.03.2026

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 30.07.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2018-19. 2. Ground No. 1(1, a, b & c) raised by the assessee in challenging the action of the ld. CIT(A) in confirming the disallowance made under section 36(10(va)

The order continues below.

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