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2012 (11) TMI 20 - ITAT, AHMEDABADContribution to gratuity fund - disallowance of payment as the said fund is not approved - Held that:- It is not rebutted by the Revenue that the assessee company has made application for seeking approval from the competent authority for Heubach Colour Ltd. Employees Group Gratuity-cum-life assurance (Cash Accumulation) Scheme & assessee has been making reminder to the concerned authorities but no response has been received under these circumstances, it would subserve the interest of justice if this issue is remitted back to the file of AO for fresh decision to verify the status of application of the assessee, in case, the concerned authority has accorded approval to the gratuity fund, the AO shall decide the issue afresh in accordance with law after providing reasonable opportunity of being heard to the assessee - in favour of assessee for statistical purposes.
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