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2019 (10) TMI 988 - ITAT MUMBAIDisallowance of ESI & PF Contribution due to delay in deposit - It was claimed that, Employees Contribution was deposited before the due date on filing of return. - HELD THAT:- We have also gone through the various documentary evidences furnished by assessee from the record. We find that the assessee while computing the total income for A.Y. 2010-11 has disallowed being ESI and PF Contribution being paid after due date but before the date of filing return of income. We find that similar addition was made in A.Y. 2009-10 and on appeal before the CIT(A), the addition/disallowance was deleted. Therefore, considering the fact that assessee claimed that the Employees Contribution was deposited before the due date on filing of return. Therefore, we direct the Assessing Officer to verify the facts about the deposits of Employees Contribution, if the same was deposited before the due date and grant relief to the assessee by following the decision of Hon’ble Bombay High Court in Ghatge Patil Transporters Ltd. [2014 (10) TMI 402 - BOMBAY HIGH COURT]
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