SHREE KAPRECHERYA MANPOWER SERVICES,RAIGAD vs. INCOME-TAX OFFICER,

आदेश / ORDER

PER D. KARUNAKARA RAO, AM

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeal)-2, Thane dated 24.06.2016 for assessment year 2010-11.

2 ITA No.2091/PUN/2016 A.Y.2010-11

employee’s contribution towards provident fund is allowed if payment is made on or before due date of filing of return u/s.139 of the Act. 2. The appellant craves leave to add, alter, delete or substitute all or any of the grounds of appeal.”

filed by assessee and submitted that there is delay of 4 days in filing this appeal. The

delay is occurred due to resignation of the persons working in accounts department

who were looking after income tax matters. Therefore, relying on the contents of the

Affidavit dated 06.10.2016, the Ld. Counsel of assessee prayed for admitting the

appeal for adjudication condoning the delay in filing the appeal.

06.10.2016 filed by the assessee, we are of the opinion that the delay of 4 days in

filing appeal is required to be condoned and taken up the appeal for adjudication.

business of supply of manpower to companies and filed return of income declaring

income at Rs.11,69,040/-. In the assessment proceedings, the Assessing Officer

made various additions/disallowance of debit amount under the head Employee’s

provident Fund. As per discussion given in Para-4.4, the Assessing Officer made

disallowance at Rs.9,04,153/- after noting that the assessee belatedly remitted the

subscription to the fund.

assessee did not remit the said subscription as per due date provided in the relevant

statute. However, all the payments were made before the filing of return of income

u/s.139(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The

Assessing Officer did not accept the submission of the assessee in this regard. The

Commissioner of Income Tax (Appeal) confirmed the order of Assessing Officer

3 ITA No.2091/PUN/2016 A.Y.2010-11

relying on decision of the Hon'ble Gujarat High Court in the case of Gujarat State

Road Transport Corporation, 41 taxmann.com 100.

filed the present appeal before us raising solitary ground extracted above.

that all the payments to Employee’s Provident Fund have been made by the assessee

well before filing of return of income and the same is evident from dates mentioned

in para 4.2 of order of Commissioner of Income Tax(Appeal). He also submitted the

existence of the legal proposition for allowing the claims of the assessee when the

payments are remitted before the due date of filing the return of income. Therefore,

in this case, all payments were made from May, 2009 to April, 2010 i.e. well before

the date of filing return of income i.e. 29th September, 2010 and this fact is

undisputed. Thus, as per the Ld. AR the claim of the assessee needs to be allowed in

favour of the assessee in view of various judgments mentioned in Para-4.3 of the

order of Commissioner of Income Tax (Appeal).

find the ground of assessee is required to be allowed in favour of the assessee in

view of the considered fact that all the payments were made to Employees Provident

Fund much before the due date of filing of return of income. Accordingly, the solitary

ground raised by assessee is allowed.

Order pronounced on 23rd day of March, 2018.

Sd/- Sd/- (सुषमा चावला / Sushma Chowla ) (डी.क�णाकरा राव/D. Karunakara Rao) �या�यक सद�य /JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 23rd March, 2018. SB

4 ITA No.2091/PUN/2016 A.Y.2010-11

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeal)-2, Thane. 4. The Pr. CIT-2, Thane. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव /Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.