Gayathri Papanna, Bengaluru vs. Deputy Commissioner of Income Tax, Centralised Processing Centre, Bangalore
In the result, the appeal filed by the assessee is allowed
ITA 280/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20
Bench: Shri B. R. Baskaranassessmentyear:2019-20 Gayathri Papanna Deputy Commissioner Of #67 4Th Cross, 2Nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 Pan No : Brypp3124J Appellant Respondent Appellant By : Shri. R.E. Balasubramaniam, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.11,20,008/- , Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2019-20. 2. The Assessee Filed Its Return Of Income For Ay 2019-20 On 13.10.2019. The Return Of Income Wasprocessed U/S 143(1) Of The Ac, Wherein The Disallowance Of Rs.11,20,008/- Was Made U/S Gayathri Papanna Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.
For Appellant: Shri. R.E. Balasubramaniam, CAFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 139(1)Section 143(1)Section 36Section 36(1)(va)
…the above said payments have been made prior to the due date for filing return of income prescribed u/s 139(1) of the Act. In this regard, the assessee relied on the decision rendered by jurisdictional Karnataka High Court in the case of Sabari Enterprises ( 298 ITR 141) and also Essea Teraoka P Ltd (366 ITR 408)(Kar). However, the Ld. CIT(A) rejected the contentions of the assessee by following the amendment brought in by the Finance Act, 2021 in sections 43B and 36(1)(va) of the Act. Aggrieved, the assessee has filed this appeal before us. 4. The learned AR submitted that the assessee has remitted the employe…
