DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S RAJASTHAN MEDICAL SERVICES CORPORATION, JAIPUR

PER VIJAY PAL RAO, J.M.

This appeal by the revenue is directed against the order dated 26.12.2017 of

ld. CIT (A)-2, Jaipur for the assessment year 2014-15. The revenue has raised the

following grounds :-

“ i) Whether on the facts and in the circumstances of the case and in law the ld. CIT (A) is justified in deleting the disallowance of Rs. 39,33,410/- made by the A.O. on account of depositing the employees’ contribution of PF & ESI beyond the prescribed time limit provided in respective Acts.

ii) Whether on the facts and in the circumstances of the case and in law the ld. CIT (A) is justified in holding that employees’ contribution to PF & ESI are governed by the provision of section 43B and not by section 36(1)(va) r.w.s. 2(24)(x) of the I.T. Act.

iii) The appellant craves its rights to add, amend or alter any of the grounds on or before the hearing.”

2 ITA No. 332/JP/2018 M/s. Rajasthan Medical Services Corpn. Ltd., Jaipur.

account of depositing employees’ contribution of PF and ESI beyond the prescribed

limitation provided in the respective Acts, however, paid before the due date of filing

the return of income.