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2020 (10) TMI 1224 - AT - Income TaxDisallowance of provision made for privileged leave encashment - HELD THAT:- This issue is covered against the assessee by the judgment of Hon’ble Apex Court rendered in the case of UOI and Ors Vs. Exide Industries Limited [2020 (4) TMI 792 - SUPREME COURT] as per this judgement, it was held by Hon’ble Apex Court that clause (f) in section 43B of the Income Tax Act, 1961, is valid and operative for all purposes and this disallowance was made by the AO in both the years on the basis of this clause (f) of section 43B as can be seen on page 2 of the Assessment Order for Assessment Year 2011-12 and page 3 of the Assessment Order for Assessment Year 2012-13. In view of this factual and legal position, this issue is decided against the assessee. Disallowance of provision for Bad and Doubtful Debts under section 36 (1) (VIIa) - HELD THAT:- The details as required as per Rule 6ABA were not furnished before the AO and the Tribunal restored the matter back to the file of the CIT(A) for a fresh decision after affording reasonable opportunity of being heard to both sides. Since the facts in the present two years are similar, in the present two years also, we restore this matter back to the file of CIT(A) for a fresh decision after obtaining the remand report from the AO if the assessee files the required details before the CIT(A) in compliance of Rule 6ABA. Needless to say learned CIT(A) should provide reasonable opportunity of being heard to both sides. Accordingly, the relevant ground on this issue is allowed for statistical purposes in both the years. TDS u/s 194A - disallowance of interest paid on bank deposits - Addition u/s 40(a)(ia) because Form No.15G / 15H were not submitted before the AO and no proof was submitted before the AO regarding filing the copy of the same before the concerned CIT - HELD THAT:- An opportunity should be given to the assessee to bring on record the respective Form No.15G/15H received by the assessee and assessee should also bring evidence on record regarding submission of those Form No.15G/15H before the concerned CIT even if such submission before CIT is delayed submission. We direct he AO that if the assessee brings such evidences on record and if it is found that Form No.15G/15H were available with the assessee and copy of the same was submitted with concerned CIT even if belatedly, assessee will get the benefit of availability of such Form No.15G/15H. Hence, we restore this matter back to the file of the AO for a fresh decision
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