KAMAL NAYAN SPECIFIC FAMILY TRUST,MEHSANA vs. THE DCIT, CPC, BENGALURU

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ITA 236/AHD/2020Status: DisposedITAT Ahmedabad13 April 2022AY 2017-182 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 dismissed the appeal, following the jurisdictional High Court's decision in CIT Vs. Gujarat State Road Transport Corporation. Both parties conceded that the issue was covered by this judgment.

What were the facts?

The assessee trust appealed against the disallowance of late payment of employees' contribution to PF and ESI. The CIT(A) had confirmed this disallowance.

What were the issues?

Whether late payment of employees' contribution to PF and ESI is a disallowable expense under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to disallowance of expenses for late payment of statutory dues.

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, “D” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & T.R. SENTHIL KUMAR

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Parin Shah, AR
Hearing: 11/04/2022Pronounced: 13/04/2022

आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

1.

This appeal is filed by the assessee against order dated 28.01.2020 passed by the Ld.Commissioner of Income-tax (Appeals), Gandhinagar [for short “Ld.CIT(A)] relating to the assessment years 2017-18.

2.

Only effective ground raised by the assessee is the disallowance of late payment of employees’ contribution to PF and ESI of Rs.1,71,378/- as per the relevant Act, which the ld.CIT(A) has confirmed by relying upon judgment of jurisdictional High Court in the case of CIT Vs. Gujarat State Road Transport Corporation, 366 ITR 170 (Guj).

3.

On this issue, the ld.Senior Counsel fairly conceded that the above issue is covered against the assessee by the decision of jurisdictional High Court in the case of CIT Vs. Gujarat State

2 Transport Corporation (supra). The ld.DR also confirmed the above submissions of the assessee’s counsel.

4.

In the light of above judgment of jurisdictional High Court and fair stand taken by both the parties, following the judgment of jurisdictional cited (supra), we dismiss this ground of appeal of the Revenue.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the Court on 13th April, 2022 at Ahmedabad.

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