DEEPAK POPTANI,AGRA vs. J.A.O CIRCLE 1(1)(1), AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 42/Agr/2022 Assessment Year: 2019-20

Deepak Poptani, 10, Kailash Vs. Assessing Officer, Vihar, Bye Pass Road, Agra. Circle 1(1)(1), Agra. PAN : AAXPP0723C (Appellant) (Respondent)

Assessee by Sh. Naveen Gargh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR

Date of hearing 15.10.2025 Date of pronouncement 26.11.2025

ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:

This appeal was originally preferred by assessee against the impugned order dated 30.03.2022 passed in Appeal No. CIT (A), Agra-

1/10138/2020-21 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019-20, wherein the ld.

CIT(Appeals) dismissed assessee’s first appeal, resulting in confirmation of the order dated 10.04.2020 passed u/s. 143(1) of the Act. The second appeal of the assessee was also dismissed by this

ITA No.42/Agr/2022

Tribunal vide order dated 14.02.2024. However, this Tribunal, vide order

dated 27.08.2025 passed in assessee’s miscellaneous application No.

03/Agr/2024 moved u/s. 254(2) of the Act, partly recalled the order

passed on 14.02.2024 to the extent of hearing on ground No. 1 relating

to disallowance of PF contribution of Rs.58,720/- said to have been

made towards employer’s contribution.

revenue on the aforesaid limited issue.

assessee’s miscellaneous application No. 03/Agr/2024 that, while

adjudicating ground No. 1, the Tribunal seems to have lost sight of

bifurcation provided by assessee in his written submissions dated

09.02.2024 and treated the entire amount of Rs.1,30,583/- as

employees’ contribution liable for disallowance as per order dated

12.10.2022 passed by Hon’ble Supreme Court in Checkmate Services

P. Ltd. v. CIT. Learned AR has drawn attention of the Bench that total

amount of Rs.1,30,583/- was shown by the assessee’s Chartered

Accountant in the audit report filed in Form No. 3CD. The entire amount

was also timely deposited on 18.07.2018 before the due date of filing

return in view of section 36(1)(iv) read with section 43B of the Act.

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ITA No.42/Agr/2022

PF to the extent of Rs.55,275/- + administrative charges of Rs.2995/- to

a total of Rs.58,720/-. Hence, the same may be allowed for deduction.

passed the decision based on Hon’ble Apex Court order passed in

Checkmate Services P. Ltd. (supra), as the assessee has shown entire

amount as employees contribution towards PF and supported the

impugned order.

record, yet keeping in view that the technicalities may not come in the

way for doing substantial justice. The submissions of the assessee in

respect of an amount of Rs.58,720/- made towards the employer’s

contribution still needs to be verified at the end of ld. Assessing Officer.

Hence, we restore this matter to the file of the Assessing Officer for a

limited purpose of examining as to whether the entire amount shown in

the audit report in form 3CD of Rs.1,30,583/- is inclusive of employer’s

contribution of Rs.58,720/- and if the same is found to have been paid

before the due date of filing return, the credit may be given to the

assessee. The appeal is thus liable to be partly allowed for statistical

purposes.

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ITA No.42/Agr/2022

purposes.

Order pronounced in the open court on 26.11.2025.

Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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