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2019 (7) TMI 1909 - AT - Income TaxPenalty u/s 271(1)(c) - delay in making payment of EPF and ESI - payment made before the filing of return of income u/s 139(1) - HELD THAT:- An undisputed fact that such deposits were made before the due date of filing of income tax returns, as is apparent from page 1 of the paper book where the last date of making payment is 17/04/2014 whereas the due date for filing the income tax return was 31/10/2014. Hon'ble Allahabad High Court in the case of Sagun Foundry (P.) Ltd. [2016 (12) TMI 1479 - ALLAHABAD HIGH COURT] has held that if the assessee deposits the ESI and EPF before the due date of filing of return of income, the disallowance u/s 36(1)(va) cannot be made. Thus all the questions formulated above are answered against Revenue and in favour of Assessee
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