M/S GIRIRAJ ENTERPRISES,PUNE vs. DEPUTY DIRECTOR OF INCOME TAX , BENGALURU

ITA 1497/PUN/2024Status: DisposedITAT Pune01 April 2025AY 2022-23Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the delay of one day in depositing the employee's contribution to PF was due to technical glitches on the PF portal. Following previous decisions in similar cases, the Tribunal set aside the order of the CIT(A) and directed the deletion of the addition.

What were the facts?

The assessee, a partnership firm, filed its return of income. The CPC processed the return under Section 143(1) and made an addition of Rs. 9,03,700 on account of delayed deposit of employee's contribution towards EPF.

What were the issues?

Whether disallowance under Section 36(1)(va) is warranted for a one-day delay in depositing employee's EPF contribution due to technical glitches on the PF portal.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 143(1),Section 43B

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Ramnath P. Murkunde

PER ASTHA CHANDRA, JM :

This appeal filed by the assessee is directed against the order dated 19.06.2024 of the Ld. CIT(A), Pune-11 relating to assessment year 2022-23. 2. Facts of the case in brief, are that the assessee is a partnership firm engaged in the business of FMCG Products, share and securities, trading in F and O, generation of power from windmill etc. It filed its return of income on 05.10.2022 declaring total income of Rs.2,09,25,59,420/-. The said return was processed by the CPC on 07.08.2023 u/s 143(1) of the Act determining the total income at Rs.2,09,34,63,120/- by making an addition of Rs.9,03,700/- on account of delay in depositing in the employee’s contribution to

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