M/S. RPL PROJECTS LIMITED,KOLKATA vs. A.D.I.T., CPC, BANGALORE, BANGALORE

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ITA 62/KOL/2023Status: DisposedITAT Kolkata24 June 2024AY 2018-2019Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI SONJOY SARMA, HON’BLE (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal followed the Supreme Court's decision in Checkmate Services (P.) Ltd. v. CIT, holding that strict compliance with Section 36(1)(va) is mandatory for claiming deductions. Provisions of Section 43B cannot be applied to employees' contributions to PF & ESI.

What were the facts?

The assessee's appeal concerned the disallowance of Rs. 41,76,420/- for delayed deposit of employees' contribution to PF & ESI. The deposit was made after the due date under the PF & ESI Act but before the due date for filing the return of income.

What were the issues?

Whether delayed deposit of employees' contribution to PF & ESI, made before the due date of filing the return, is eligible for deduction under Section 36(1)(va) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x),Section 43B,Section 139(1)

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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

Hearing: 11/06/2024Pronounced: 24/06/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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