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2024 (1) TMI 552 - ITAT DELHIDelayed contribution towards PF/ESI under Section 36(1)(va) - employer’s contribution or employees contribution - CPC processed intimation u/s 143(1) disallowed employer’s contribution to PF/ESI in tune with Section 43B of the Act wrongly assuming it to be employee contribution, but on realizing the mistake suo motu rectified the aforesaid intimation - assessee preferred impugned appeal before the CIT(A) against the original intimation and in turn CIT(A) wrongfully confirmed the original intimation without taking cognizance of the rectification order passed u/s 154 which accepted the correct position that sum represents employer’s contribution and thus is governed by Section 43B of the Act and provisions of Section 36(1)(va) would not apply in respect of employer’s contribution. HELD THAT:- CIT(A) wrongfully confirmed the original intimation without taking cognizance of the rectification order passed under Section 154 which accepted the correct position that the amount represents employer’s contribution and thus is governed by Section 43B of the Act and provisions of Section 36(1)(va) would not apply in respect of employer’s contribution. The aforesaid amount attributable to employer’s contribution emanates from facts on record and therefore, the order of the CIT(A) requires to be set aside to restore the stance of the assessee and assess correct income in accordance with law. As DR for the Revenue did not offer any comment, we find palpable justification in the relief sought by the assessee. The denial of relief in respect of employer’s contribution by the CIT(A) on misconception of facts is thus reversed and the position adopted by the Assessing Officer in the rectification order passed under Section 154 is restored.
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