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2019 (7) TMI 171 - AT - Income TaxDeduction u/s 43B - employees’ contribution to PF beyond the due date prescribed under the provisions of Employees Provident Fund & Miscellaneous Act but such payment has been remitted on or before due date of filing return of income u/s 139(1) - HELD THAT:- CIT(A), after considering the fact that the payments have been made before filing return of income u/s 139(1) by following the decision of CIT vs Alom Extrusions Ltd [2009 (11) TMI 27 - SUPREME COURT] and also the decision of Hon’ble Bombay High Court in the case of CIT vs Ghatgepatil Transport Ltd [2014 (10) TMI 402 - BOMBAY HIGH COURT] and held that if employees contribution to PF is remitted on or before due date of filing return of income u/s 139(1), then such payment needs to be considered on par with employer’s contribution to PF; consequently, section 43B is applicable and hence, any payment is made on or before due date of filing return of income, then the same is allowable u/s 43B. Facts remain unchanged. The revenue fails to bring on record any contrary decision to controvert the findings of fact recorded by CIT(A) in the light of decision of Hon’ble Bombay High Court in the case of CIT vs Ghatgepatil Transport Ltd (supra). Therefore, we are inclined to uphold the findings of CIT(A) and dismiss appeal filed by the revenue.
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