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2019 (5) TMI 13 - AT - Income TaxAddition of employee’s contribution to Provident Fund u/s 36(1)(va) - sum was paid before the due date of submission of return u/s 139(1) but after the due date of payment as per respective Acts - HELD THAT:- This issue is covered in favour of the assessee by the various decisions of the Hon’ble jurisdictional High Court including the decision in case of CIT vs. State Bank of Bikaner & Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT] as well as decision in case of CIT vs. Jaipur Vidyut Vitran Nigam Ltd. [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT] and in case of CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2014 (8) TMI 677 - RAJASTHAN HIGH COURT]. This issue is decided in favour of the assessee and against the Revenue. Hence, disallowances/additions made by the AO on account of employees contribution to PF & ESI are hereby deleted. - Appeal of the assessee is allowed.
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