M/S SECURE OFFSET PVT. LTD.,HOWRAH vs. DCIT, CEN.CIR. 3(2), KOLKATA

PDF · subscribers
ITA 607/KOL/2021Status: DisposedITAT Kolkata07 June 2022AY 2018-193 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal recalled its earlier order and, following the Supreme Court's decision in Checkmate Services Pvt. Ltd., held that strict compliance with Section 36(1)(va) is mandatory for claiming deduction on employees' PF/ESI contributions, even if deposited before the return filing due date.

What were the facts?

The revenue filed a miscellaneous application to recall the Tribunal's earlier order which had dismissed its appeal. The appeal concerned the disallowance of employees' contribution to PF & ESI due to delayed deposit.

What were the issues?

Whether delayed deposit of employees' contribution to PF/ESI, even if made before the return filing due date, is eligible 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 2(24)(x),Section 43B

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

For Appellant: Shri Varat Jain, C.A
Hearing: 20/01/2023Pronounced: 05/04/2023

Heard together (2 matters)

M.A. No. 51/Kol/2022
I.T.A. No. 607/Kol/2021

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

PER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER :

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 →