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2022 (12) TMI 1384 - ITAT BANGALOREAssessment u/s 143(1) - additions or disallowance u/s 143(1) of the Act other than the amount disclosed by assessee in audit report filed u/s 44AB - Employees' contribution to PF and ESIC were paid beyond the due dates - main contention of ld. AR is that the AO precluded from making any additions or disallowance u/s 143(1) of the Act other than the amount disclosed by assessee in audit report filed u/s 44AB - HELD THAT:- The disallowance made by the AO is to be restricted to the expenditure of ESI & PF not paid within the due date of relevant provisions of the Act. The assessee has been listed these details in the Annexure E to tax audit report filed u/s 44AB of the Act along with return of income. Being so, find no merit in the arguments of assessee’s counsel that AO cannot make disallowance u/s 143(1) of the Act with regard to belated payment of employees’ ESI & PF contribution within due date of respective Act and as held by the coordinate bench in the case of Cemetile Industries [2022 (12) TMI 354 - ITAT PUNE] The disallowance could be made u/s 143(1) of the Act, which has been shown in the audit report filed u/s 44 AB of the Act as not paid in respect of employees’ share of contribution of PF/ESI within due date stipulated in the respective Act and there is no error committed by the AO in making such disallowance. Accordingly, we direct the AO to make such disallowance disclosed by assessee in his report filed u/s 44AB of the Act column no.20(b) as well as referred in Annexure E and 26(A) – Annexure G, if the assessee has made no suo motu disallowance by itself. Accordingly, direct the AO to limit the disallowance to that extent.
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