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2014 (11) TMI 43 - AT - Income TaxDisallowance u/s 40(a)(ia) TDS amount deposited before before the due date of filing of return Effect of amendment Held that:- Following the decision in ITO vs Nem Chand Jain [2014 (1) TMI 1263 - ITAT JODHPUR] - the assessee deducted TDS which was not paid to the account of Central Govt. within the prescribed time, however it was paid before the due date of filing the return specified in Section 139(1) of the Act - addition u/s 40(a)(ia) of the Act cannot be made if the payment of tax deducted at source has been made before the due date of filing the return of income for the year - payment of TDS has been made before the due date of filing of the return u/s 139(1) of the Act, therefore, the CIT(A) was fully justified in deleting the addition made by the AO Decided against revenue.
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