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2022 (6) TMI 791 - ITAT MUMBAIDelay in payment towards employee’s contribution to Provident Fund (P.F.) under section 36(1)(va) r/w section 2(24) - intimation under section 143(1) - HELD THAT:- As relying on kALPESH SYNTHETICS PVT LTD. VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CPC BENGALURU. [2022 (5) TMI 461 - ITAT MUMBAI] the said disallowance does not come into play when the payment is made well before the due date of filing the income tax return under section 139(1) - we are of the considered view that the impugned adjustment in the course of processing of return under section 143(1) is vitiated in law, and we delete the same. Assessee appeal allowed. Disallowance as personal expenditure incurred on motor cars, salary and bonus to driver and depreciation on motor car - HELD THAT:- From the perusal of audited report, forming part of the paper book, it is evident that the auditor had treated the entire expenditure pertaining to motor car as personal expenditure. However, the assessee while filing its return of income only disallowed 20% of motor car expenditure as personal in nature. As, entire expenditure was treated as personal in the audit report and the same was not disallowed by the assessee while computing the total income in the return, CPC Bengaluru vide intimation disallowed the entire motor car expenditure as per section 143(1)(a)(iv) of the Act. Vide impugned order, learned CIT(A) has also confirmed the disallowance so made. Thus, in the present case, from the perusal of material available on record, it is evident that the impugned disallowance is merely based upon the report of the auditor and the details pertaining to the expenditure were not examined by any of the lower authorities. The assessee though has suo-moto disallowed 20% of motor car expenditure as personal in nature, however, no details pertaining to same were furnished. Thus, in view of the above, we deem it appropriate to remand this issue to the file of the jurisdictional AO for de novo adjudication after verification of all the details pertaining to the motor car expenditure. Upon verification, if it is found that any expenditure is pertaining to the business of assessee, the Assessing Officer is directed to allow the expenditure to that extent. Needless to say that the Assessing Officer shall have the liberty to call for all the details as may be required for complete adjudication of this issue. Accordingly, ground raised in assessee’s appeal is allowed for statistical purpose.
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