Sagun Foundry Pvt. Ltd. v. CIT

145 DTR 265High Court2017#649 most cited

What is Sagun Foundry Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 43B if paid before the due date for filing the return of income under Section 139(1). This applies even if paid after the due date specified under the respective fund's statute.

152

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Sagun Foundry Pvt. Ltd. v. CIT · Section 43B · Section 36(1)(va) · Section 139(1) · provident fund contribution · ESI contribution · employee contribution · employer contribution · due date for payment · deduction allowability

Judgments citing Sagun Foundry Pvt. Ltd. v. CIT

M/S Ind Synergy Limited, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(2), Raipur (Cg)

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 312/BIL/2016[2011-12]Status: DisposedITAT Raipur30 Mar 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 312/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Ind Synergy Limited Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) Pan : Aaaci7072D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Abhishek Mahawar, Ar Revenue By : Shri Shravankumar Meena, Dr

For Appellant: Shri Abhishek Mahawar, ARFor Respondent: Shri Shravankumar Meena, DR
Section 143(3)Section 14ASection 2(24)(x)Section 3Section 36(1)(va)

…y Limited Vs. DCIT a. CIT Vs. Amil Ltd reported (2010) 321 ITR 508 (Delhi High Court) b. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) c. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) d. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) e. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) f. CIt Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) g. EssaeTeraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) h. CIT Vs. Vijay Shree Ltd (2014) 43 Taxmann.com 396 (Cal) i. CIT Vs. Kichha Sugar Co Ltd (2013) 356 ITR 351 (Uttarakhand) In the backdrop of the aforesaid settl…

Valiant Resource and Tech Solutions Private Limtied, Delhi vs. Circle-26(2), Delhi

In the result, the appeals filed by the assessee are allowed

ITA 98/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Mar 2022AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Sh. Rakesh Kumar Garg, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 2(24)Section 36Section 36(1)(va)Section 43B

…on to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Sequoia Safety Products, Delhi vs. Ward 24(2), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 96/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20

For Appellant: Sh. Rakesh Kumar Garg, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 2(24)Section 36Section 36(1)(va)Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Bholeshwar Chopra, Delhi vs. Ward 1-1(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 1832/DEL/2021[2018-19]Status: DisposedITAT Delhi30 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: Sh. Hemant Jain, AdvocateFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Aco Developers Private Limited (Earlier Ansal Colonisers & Developers Private Limited), New Delhi vs. ACIT, Circle-1(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2018/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20

For Appellant: Sh. Arta Trana Panda, AdvocateFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Pardeep Sharma, Delhi vs. ITO, Ward 3, Rohtak, Rohtak Haryana

In the result, the appeal of the assessee is partly allowed

ITA 1959/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20

For Appellant: Sh. Umang Sahai Agarwal, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 139Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Radnik Auto Exports, Delhi vs. Circle-30(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1944/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139Section 143Section 143(1)Section 234ASection 234BSection 234CSection 36Section 36(1)(va)

…on to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 5. I find the issue stands decided in favour of the assessee by the following decisions: Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Manmohan Raizada, Dehradun vs. Itd, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1283/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: Sh. Hemant Jain, AdvocateFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Dileshwar Nath, New Delhi vs. Itd, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1282/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: Sh. Hemand Jain, AdvocateFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Balaji Hr Services, Faridabad vs. ITO Ward 1(5), Faridabad

In the result, the appeal of the assessee is allowed

ITA 1222/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: Sh. Alok Kumar Gupta, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Sync Hr Private Limited, Haryana vs. Circle-4(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1990/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

…n to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 5. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Alka Singhal, Faridabad vs. ACIT, CPC, Bengalore

In the result, the appeal of the assessee is allowed

ITA 1976/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri R.K. Pandaassessment Year: 2018-19

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 154Section 36Section 36(1)(va)Section 43Section 43B

…n to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 5. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Ram Meher, Delhi vs. ITO, Ward 3(1), Gurgaon Haryana, Haryana

In the result, the appeal of the assessee is allowed

ITA 1962/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20 Ram Meher, C-1/65, 3Rd Floor, Vs. Income-Tax Officer, Ashok Vihar, Phase-2, New Delhi Ward 3(1), Gurgaon. Pan : Aelpr9150B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

…n to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 5. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

…provisions and notifications. We also clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contribution to Provident Fund, as to whether disa…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

…provisions and notifications. We also clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contribution to Provident Fund, as to whether disa…

Suman Saraswat, New Delhi vs. CPC, Itd, Bengalore

In the result, the appeal of the assessee is allowed

ITA 1206/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20

For Appellant: Sh. B.B. Bhagat, AdvocateFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43Section 43B

…to PF & ESI before the due date of filing of return, although the same has been paid after the dates specified in the relevant Act. 6. I find the issue stands decided in favour of the assessee by the following decisions : Sagun Foundry (P) Ltd., vs. CIT, 145 DTR 265 (All) has held in favour of the assessee and adjudged that; “By way of First Proviso Section 43-B, an incentive/relaxation was sought to be given in respect of tax, duty, cess or fee by explicitly stating that if such tax duty cess or fee is paid before the date of filing of the return under Act 1961, Assessee would then be entitled to deduction.…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…rovisions and notifications. We also clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad 22 ITA No. 114/Agra/2021 & Others (58) has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contributi…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…rovisions and notifications. We also clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad 22 ITA No. 114/Agra/2021 & Others (58) has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contributi…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…rovisions and notifications. We also clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad 22 ITA No. 114/Agra/2021 & Others (58) has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contributi…

M/S Global Polymers, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…clarify that the assessee would be entitled to deduction in terms of Section 36(1)(va) of the Act." ITA No. 53 /Agra/2021 & Others (58) 10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad has considered the case of Gujarat State Road Transport Corporation and held as under: “17. We find that with respect to employees contribution to Provident Fund, as to whether disa…