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2023 (10) TMI 1315 - ITAT DELHIEmployees’ contribution to PF/ESIC u/s 36(1)(va) r.w.s. 43B - default in timely depositing contribution qua the due date - Assessee submitted that mere approval of liability towards payment of salary without actual disbursement would not fastened obligation for deposits of employees’ contribution under the Labour Act - HELD THAT:- We find merit in such alternative plea towards timely deposit of employees’ contribution to PF/ESIC qua the due date prescribed under relevant legislations and regulations. Thus while the action of the Revenue for making adjustments towards belated payment to employees’ contribution is endorsed on first principles, the matter is restored back to the file of the designated Assessing Officer for the purposes of ascertaining whether there is any delay in deposit of such contributions qua the due date in the light of the Kanoi Papers [2001 (5) TMI 139 - ITAT CALCUTTA-E] It shall be open to the assessee to place all factual matrix before the Assessing Officer and take all pleas for evaluation and determination of the issue by the Assessing Officer. The Assessing Officer shall examine this alternative aspect and pass a fresh order in accordance with law after giving proper opportunity to the assessee of being heard. Denial of deduction u/s 80JJA - claim disallowed as prescribed Form 10DA for the purposes of deduction under Section 80JJA has not accompanied the return of income - Assessee submitted claim of deduction was duly made in the original return of income but however same was not reported in the Tax Audit Report and on realizing mistake, the Tax Audit Report was revised and also Form 10DA required for claiming such deduction was also filed albeit after the filing of original return of income but before the date of intimation - HELD THAT:- We find that the Bangalore Bench in Jeans Knit [2022 (3) TMI 244 - ITAT BANGALORE] has taken a view that filing of such prescribed form is directory requirement and hence would stand satisfied if the Accountant’s report is furnished during the course of assessment. In consonance with the view taken by the Co-ordinate Bench, the denial of deduction under Section 80JJA solely for reasons of belated filing of the prescribed form is not justified. Consequently, the action of the CIT(A) is set aside and the Assessing Officer is directed to grant relief by way of deduction as claimed. Ground No.1 is accordingly allowed. Eligibility of deduction u/s 80JJAA - HELD THAT:- On consideration of the counter submissions of the Revenue and assessee on the eligibility of deduction on merits, we consider it expedient to restore the matter back to the file of the CIT(A). It shall be open to the assessee to demonstrate that the criteria for eligibility of deduction under Section 80JJAA has been duly met for the purpose of such claim. CIT(A) shall adjudicate the issue of eligibility of deduction under 80JJAA on merits after giving proper opportunity to the assessee to demonstrate its case. Appeal of the assessee is allowed in part for statistical purposes.
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