GALLAGHER SERVICE CENTER LLP,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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ITA 693/PUN/2024Status: DisposedITAT Pune22 July 2024Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)5 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 held that deduction for employees' share of PF/ESI contribution is allowed only if deposited before the statutory due dates under the respective acts. Since the assessee deposited it after the specified dates, the disallowance was sustained.

What were the facts?

The assessee firm claimed deduction for employees' contribution to PF/ESI. The CPC made an addition for delayed payment of this contribution. The CIT(A) upheld the addition.

What were the issues?

Whether disallowance of employees' contribution to PF/ESI is justified if paid after the statutory due date under the respective acts, even if paid before the due date for filing the return of income.

Which sections of the Income-tax Act were involved?

Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Respondent: Shri Ramnath P. Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

3. DR, ITAT, ‘A’ Bench, Pune 4. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 16.07.2024 Sr. PS/PS 2 Draft placed before author 19.07.2024 Sr. PS/PS Draft proposed & placed before the 22.07.2024 3 JM/AM Second Member Draft discussed/approved by Second 22.07.2024 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS 22.07.2024 Sr. PS/PS 6 Kept for pronouncement on 22.07.2024 Sr. PS/PS 7 Date of uploading of Order 22.07.2024 Sr. PS/PS 8 File sent to Bench Clerk 22.07.2024 Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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