ADITYA ENTERPRISES,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

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ITA 392/PUN/2021Status: DisposedITAT Pune19 September 2022AY 2019-206 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that employee contributions to ESIC and PF, paid after the statutory due date but before the income tax return filing due date, are allowable as deductions. This decision followed jurisdictional High Court and Supreme Court precedents.

What were the facts?

The assessee made delayed payments of ESIC and PF contributions beyond the statutory due dates but before the due date for filing the income tax return. The Assessing Officer disallowed these amounts, and the CIT(A) upheld the disallowance.

What were the issues?

Whether delayed payment of employee's contribution to ESIC and PF, made before the due date of filing the return of income, is allowable as a deduction.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Sandeep Sathe
For Respondent: Shri Ramnath P Murkunde – DR
Hearing: 14/09/2022Pronounced: 19/09/2022

आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : अपऩलधर्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. नवभधगऩयप्रनिनिनर्,आयकरअपऩलऩयअनर्करण, “ए” बेंच, 5. पपणे / DR, ITAT, “A” Bench, Pune. गधर्ाफ़धइल / Guard File. 6.

आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपऩलऩयअनर्करण, पपणे/ITAT, Pune.

S.No Details Date Initials Designation 1 Draft dictated on 15.09.2022 Sr. PS/PS 2 Final Draft placed before 15.09.2022 Sr. PS/PS author 3 Draft proposed & placed JM/AM before the Second Member 4 Draft discussed/approved by AM/AM Second Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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