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2017 (10) TMI 175 - ITAT DELHIDelayed payment in respect of employees contribution by the assessee of Provident Fund and ESIC - Payment not made on due date but made before the due date of filing return u/s 139(1) - addition u/s 36(1)(vi) - Held that:- Hon’ble jurisdictional Delhi High Court in the case of CIT Vs. AIMIL Ltd. (2009 (12) TMI 38 - DELHI HIGH COURT) has considered the employee’s contribution deposited after due dates prescribed under the relevant acts, and allowed the benefit of the deduction to such contribution, if paid before the return is filed. We find that the Hon’ble jurisdictional High Court above has allowed deduction of payment of employee’s contribution before the due date of filing of return of income after considering the decision of the Hon’ble Supreme Court in the case of CIT Vs. Vinay Cement Limited (2007 (3) TMI 346 - Supreme Court of India ). In the instant case, identical issue in dispute is before us. The decision of the jurisdictional High Court is binding on the Tribunal and first appellate authority working within the jurisdiction of the High Court. - Decided in favour of assessee.
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