SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU
In the result, the appeal of the assessee is allowed
ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19
Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R
For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B
disallowance made by the Assessing Officer on account of employees’
contribution to PF & ESI paid belatedly but before the due date of filing of the return of income under section 139(1) of the Act.
3. We have heard the learned AR as well as learned DR and considered the relevant material on record. The learned AR has submitted that