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2022 (3) TMI 1399 - AT - Income TaxDelayed payments of employees’ contribution to ESI & PF account within the due date provided under the PF & ESI Act - Deduction of employees’ contribution paid before the due date of filling of the return - HELD THAT:- A claim has been made that payment was made within the due date of filing of the return. But no details were submitted before the lower authorities and for buttressing this contention, for the first time an audit report is being placed before us exhibiting the payment made before the due date of filing of the return. We confronted the assessee with regard to the above fact, then he informed us that basically the return of the assessee was processed at CPC, Bengaluru, wherein without asking for any explanation from the assessee, the disallowance was made. Before the ld. CIT(Appeals), it could not submit the details. Thus in a faceless disposal of appeal, the disallowance was confirmed by the ld. 1st appellate authority. We set aside the impugned orders in this appeal for a limited purpose to the file of ld. Assessing Officer. Ld. to verify, whether payments to ESI and PF accounts out of employees’ contribution has been made within the due date of filing of return or not. In case, it is found that payments of these contributions have been made within the due date of filing of the return, then no disallowance ought to be made. With the above observation, this appeal is to be treated as allowed for statistical purposes
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