THE ACIT, MEHSANA CIRCLE, MEHSANA vs. M/S. AMMANN APOLLO INDIA PVT. LTD., MEHSANA

ITA 2313/AHD/2015Status: DisposedITAT Ahmedabad29 September 2017AY 2012-134 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the disallowance for late payment of employees' PF/ESI contribution was not justified as the payment was made within the grace period. It also held that the disallowance under Section 14A was not warranted as the assessee had not derived any exempt income.

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted the disallowance of late payment of employees' PF/ESI contribution and the disallowance under Section 14A. The assessee had made the PF/ESI payments within the grace period allowed by the statute.

What were the issues?

Whether disallowance of employees' PF/ESI contribution is justified if paid within the grace period. Whether disallowance under Section 14A is applicable when no exempt income is earned.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 14A

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH AHMEDABAD

Hearing: 28.09.2017Pronounced: 29.09.2017

PER S. S. GODARA, JUDICIAL MEMBER

This Revenue’s appeal and assessee’s cross objection for assessment year 2012-13 arise against the CIT(A), Gandhinagar, Ahmedabad’s order dated 29.05.2015 in case no. CIT(A)/GNR/287/2014-15, reversing Assessing Officer’s action disallowing /adding late payment of employees’ contribution to ESI/PF and the one u/s.14A r.w. Rule 8D amounting to Rs.6,08,838/- and Rs.30,00,186/-;

ITA No. 2313/Ahd/15 & CO No. 189/Ahd/15 (ACIT vs. M/s. Ammann Apollo India Pvt. Ltd.) A.Y. 2012-13 - 2 -

respectively; in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”.

The order continues below.

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