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2018 (7) TMI 1998 - ITAT AHMEDABADDisallowance of employees contribution to Provident Fund (PF) and ESIC - 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 - Whether contributions were paid on or before the due date for filing return of income under section 139(1)? - HELD THAT:- 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 in the case of CIT vs. Gujarat State Road Transport Corporation [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.
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