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2022 (4) TMI 1282 - AT - Income TaxDisallowance towards delayed payment of employee’s contribution to provident fund under section 36(1)(va) - HELD THAT:- From the facts available on record, it is evident that the due date of filing the return of income for the year under consideration was 30.11.2019. Further, from the details of contribution received from employees towards provident fund, as forming part of tax audit report, we find that on certain occasions payments were made to the concerned authorities beyond the due date provided under the relevant provident fund statute. Further, in the present case, it has not been disputed that the payment of employee’s contribution towards provident fund was made before the due date of filing of return of income. The only basis on which the Revenue denied the claim of assessee in respect of employee’s contribution to provident fund was that the payment was made beyond the due date prescribed under the relevant provident fund statute. We find that the Hon’ble Jurisdictional High Court in Ghatge Patil Transports Ltd. [2014 (10) TMI 402 - BOMBAY HIGH COURT] held that both employee’s and employer’s contributions are covered under the amendment to section 43B of the Act, relying upon the decision of the Hon’ble Supreme Court in CIT v/s Alom Extrusions [2009 (11) TMI 27 - SUPREME COURT], and therefore payment of employee’s contribution on or before the due date of filing of return of income is allowable. In the present case, the payment of employee’s contribution towards provident fund was made after the due date prescribed under the relevant provident fund statute though before the due date of filing the return of income. Thus, respectfully following the aforesaid judicial precedents, we direct the jurisdictional Assessing Officer to delete the disallowance made under section 36(1)(va) of the Act. As a result, ground No. 1 raised in assessee’s appeal is allowed.
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