CHATTISGARH DISTILLERIES LTD, KOLKATA,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 711/RPR/2025Status: DisposedITAT Raipur10 April 2026AY 2019-2010 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that employee's contributions to PF and ESIC must be deposited within the statutory due dates to be eligible for deduction. Payments made after these dates, even if before the return filing date, are not deductible and are treated as deemed income.

What were the facts?

The assessee claimed deduction for employee's contribution to PF and ESIC, which was paid after the statutory due dates but before the income tax return filing due date. The Assessing Officer denied this deduction.

What were the issues?

Whether employee's contributions to PF and ESIC, paid after the statutory due dates but before the return filing due date, are eligible for deduction under 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(3)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri S.R. Rao, Advocate
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 10.04.2026Pronounced: 10.04.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)-3, dated 12.09.2025 for the assessment year 2019-20 as per the grounds of appeal on record.

2.

The relevant facts in this case are that the return was processed u/s.143(1) of the Income Tax Act, 1961 (for short ‘the Act’) denying deduction cla

The order continues below.

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