DCIT, BANGALORE vs. M/S APOLLO POWER SYTEMS PVT. LTD., BANGALORE

ITA 654/BANG/2014Status: DisposedITAT Bangalore14 August 2015AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was correct in allowing the deduction. Following the jurisdictional High Court's decisions, payments made before the due date of filing the return are considered within the due dates for the purpose of Section 36(1)(va).

What were the facts?

The Revenue appealed against the CIT(A)'s decision to allow the assessee's claim for deduction of employees' contribution to PF and ESI. The contribution was remitted after the due dates specified in the respective acts but before the due date for filing the income tax return.

What were the issues?

Whether the deduction for employees' contribution to PF and ESI is allowable if remitted after the due dates under the respective acts but before the due date for filing the income tax return.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 139

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Income Tax Appellate Tribunal, BANGALORE BENCH C, BANGALORE

Before: SHRI. N. V. VASUDEVAN & SHRI. ABRAHAM P. GEORGE

For Appellant: Shri. B. Somashekar, Advocate

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :

In this appeal filed by Revenue its grievance is that the CIT (A) allowed the claim of assessee u/s.36(1)(va) of the Income-tax Act, 1961 (‘the Act’ in short), despite remittance of employees’ contribution to PF and ESI, being made after the due dates mentioned in related enactments.

ITA.654/Bang/2014 Page - 2

02.

Ld. DR submitted that the deductions made for employees’ contribution to PF and ESI were remitted by the assessee after the due dates mentioned in the respective enactments. As per the Ld. DR just because these were remitted before the due date for

The order continues below.

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