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2021 (10) TMI 223 - AT - Income TaxLate deposit of provident fund and late deposit of ESI - Scope of amendment - due date for filing original return - HELD THAT:- As the return was filed on 26.10.2018 and for the year under consideration the extended due date for filing original return was 31.10.2018. This means that the PF and the ESI were not only deposited within the financial year itself but also before filing of the return As amended provisions of Section 43B as well as 36(1)(va) are not applicable for the assessment year under consideration. By following the binding decision of GUJARAT STATE ROAD TRANSPORT CORPORATION [2014 (1) TMI 502 - GUJARAT HIGH COURT], the employees contribution paid by the assessee before the due date of filing of return of income u/s.139(1) is an allowable deduction. Accordingly, we decide this issue in favour of the assessee.
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