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2021 (9) TMI 225 - AT - Income TaxEmployee's contribution to P.F. and ESI - amount was not paid within the due dates specified u/s. 36(i)(va) - HELD THAT:- As in the case of Gujarat Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] held that assessee is entitled for the deduction only if the amount is credited to the relevant funds before the due date, therefore, respectfully following the decision of the Hon'ble Gujarat High Court as referred above, we do not find any infirmity in the decision of the CIT(A). Therefore, this ground of appeal of the assessee is dismissed. Charging of interest u/s. 234B and u/s. 234C - HELD THAT:- Against charging the aforesaid interest, the assessee has filed appeal before the ld. CIT(A) and requested to direct the Assessing Officer to charge interest under the aforesaid sections in accordance with the provision of the Act. Without reiterating the facts as mentioned above, we direct the Assessing Officer to examine the issue of computing interest u/s. 234B and 234C after examination of the submission of the assessee in accordance with the provision of section 234B and 234C of the Act respectively. Accordingly, this ground of appeal of the assessee is allowed for statistical purposes.
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