TMI Blog2018 (7) TMI 1998X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (1) TMI 502 - GUJARAT HIGH COURT] has held that when the employer has not credited the sum received by it as employees contribution to employees account in relevant fund on or before due date as prescribed in explanation to section 36(i)(va) the assessee shall not be entitled to deduction. - Decided against assessee. - ITA No. 1327/Ahd/2018 Assessment Year 2014-15 - - - Dated:- 10-7-2018 - Shri Rajpal Yadav And Shri Amarjit Singh, JJ. Revenue by: Shri V.K. Singh, Sr. D.R. Assessee by: Shri Sanjay R. Shah, A.R. ORDER Amarjit Singh, This assessee s appeal for A.Y. 2014-15, arises from order of the CIT(A)2, Vadodara dated 08-03-2018, in proceedings under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance needs to be reworked. It is submitted that it be so held now. 3. Brief fact of the case is that during the course of scrutiny, the assessing officer noticed that assessee has not deposited the contribution received towards employee s provident fund and ESIC in the govt. account by the due date as specified in the respective accounts. The details of such contribution are reproduced as under:- Contribution towards EPF Month Employees' contribution to PF(Rs.) Due date Actual date of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 November20 13 47063 20.12.2013 21.07.2014 December 2013 45875 20.01.2014 23.08.2014 January 2014 49669 20.02.2014 30.09.2014 Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.11.2013 October 2013 392192 20.11.2013 29.11.2013 November 2013 389314 20.12.2013 27.01.2014 December 2013 396865 20.01.2013 30.01.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 21.08.2013 23.08.2013 August 2013 52191 21.09.2013 12.10.2013 October 2013 34693 21.11.2013 11.01.2014 November 2013 36529 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per provision of section 2(24)(X) r.w. section 36(i)(va) of the act. 4. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT(A) has confirmed the disallowances after placing reliance on the decision of jurisdictional high court of Gujarat in the case of CIT vs. Gujarat State Road Transport Corporation 265 CTR 65. 5. We have heard the rival contentions and perused the material on record carefully. We have noticed that the assessee has not deposited the contribution received from the employees within the due dates as prescribed under the provident Fund Act ESIC. We consider that that Hon ble jurisdictional High Court in the case of CIT vs. Gujarat State Road Transport Corporation 265 CTR 64 has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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