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2018 (5) TMI 2163 - AT - Income TaxTDS credit deducted in respect of interest on FDR - AO disallowed claim as no such income has been shown by the assessee - CIT(A) deleted the addition - HELD THAT:- CIT(A) has allowed the claim of the assessee by following decisions of Coordinate Benches of this Tribunal in assessee’s own case for the assessment years 2009-10 to 2012-13 [2017 (5) TMI 1817 - ITAT JAIPUR] There is no denial of the fact that the interest income on which the TDS in question was deducted by the bank was in respect of the funds received by the assessee from HUDCO in the fiduciary capacity on behalf of the State Government for disbursement. The fact in the year under consideration are same as it was for the earlier assessment year followed by the ld. CIT(A). Accordingly, no error or illegality in the impugned order of the ld. CIT(A) qua this issue. PF and ESI deposits beyond the prescribed time limit - HELD THAT:- Admittedly, contribution to PF & ESI has been paid by the appellant, in all instances, before the due date of filing the return of income u/s 139(1). This fact is therefore, not in dispute. Thus as relying on State Bank of Bikaner & Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT] as well as in case of Jaipur Vidyut Vitran Nigam Ltd. [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT] Assessee entitled to deduction in respect of contribution to ESI and PF as the same has been deposited prior to the filing of return of income u/s 139(1). Revenue appeal is dismissed.
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