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2019 (7) TMI 1043 - HC - Income TaxEmployee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - HELD THAT:- A Division Bench of the Kerala High Court in the case of CIT Vs. M/s.Merchem Lt [2015 (9) TMI 560 - KERALA HIGH COURT] held in favour of the Revenue. Similarly, another Division Bench of the Kerala High Court in the case of Popular Vehicles & Services Private Limited Vs. CIT, Ernakulam [2018 (8) TMI 133 - KERALA HIGH COURT] has recently taken note of all the earlier decisions including the decisions, which have been referred to by the Tribunal and the CIT(A) and held in favour of the Revenue. Considering these facts, we are of the view that the matters should be remanded to the CIT(A) for a fresh consideration. We propose to send the matters back to the CIT(A) for the reason that the CIT(A) did not give a reasoned finding on this aspect while deleting the addition on account of the delay in payment of provident fund and delayed payment of the employees state insurance. Hence, we deem it appropriate that the matters should be remanded to the CIT(A) for a fresh consideration
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