HINDU CO-OPERATIVE BANK LIMITED,PATHANKOT vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIECLE 1), AMRITSAR
In the result, the appeal of the assessee bearing ITA No
ITA 104/ASR/2023[2020-2021]Status: DisposedITAT Amritsar07 Aug 2023AY 2020-2021
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(1)Section 2(24)Section 250Section 36Section 36(1)(va)
condoned.
3. The assessee has taken the following grounds:
“1. That the order of the Ld. CIT Appeals, National Faceless
Assessment Centre, Delhi sustaining an addition of Rs
4,51,294.00/- for non-payment of employees’ share of Employees
Provident fund with in due date as provided in the respective statue i.e., u/s Section 36(1 )(va) of the Income