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2019 (3) TMI 56 - AT - Income TaxAddition u/s 43B - Deduction of PF & ESI actually been paid before filing the return of income u/s 139(1) - employees contribution to PF and ESI - HELD THAT:- This jurisdictional Hon’ble Calcutta High Court in the case of M/s Vijay Shree Limited [2011 (9) TMI 30 - CALCUTTA HIGH COURT] held that if employees contribution to PF and ESI is paid before the due date of filing the return of income, no disallowance is made u/s 43B. Amendment to section 43B of the Act was held to have retrospective effect. The same view has been affirmed by the Hon’ble Supreme Court in the case of Alum Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT) wherein it was held that if the assessee paid the amount in respect of PF and ESI before the due date of filing return of income there should not be any disallowance. We note that the assessee’s case under consideration, the PF and ESI were paid within the due date of filing return of income u/s 139(1) of the Act and therefore there should not be any disallowance and hence we direct the AO to delete the addition on account of PF and on account of ESI. - Decided in favour of assessee.
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