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2024 (3) TMI 711 - ITAT KOLKATAAddition u/s 36(1)(va) r.w.s. 2(24)(x) - delayed deposit of Employees’ Contribution to ESI & PF - assessee has submitted that in fact, there was no delay in depositing of Employees’ Contribution to ESI & PF and there was a mistake/inadvertent error on the part of the accountant in mentioning the dates of the deposit resulting into the aforesaid disallowance - HELD THAT:- The matter is restored on the issue to the file of the Assessing Officer to verify the contention of the assessee and if the Employees’ Contribution to ESI & PF is found deposited within the due date as prescribed under the relevant statues, then no disallowance be made in that respect. Adjustments u/s 143(1)(a)(ii) - Disallowance of deduction u/s 80JJAA while processing the return u/s 143(1) - HELD THAT:- As decided in Sujatha Pugazendhi vs. ACIT[2023 (4) TMI 288 - ITAT CHENNAI] as held that up to assessment year 2020-21, there is no provisions u/s. 143(1)(a) of the Act to make any adjustments towards Chapter VI-A deductions while processing return of income u/s. 143(1)(a) of the Act. Therefore, we are of the considered view that even if assessee does not file return of income on or before due date prescribed u/s. 139(1) of the Act, then no adjustment can be made towards Chapter VI-A deductions under the head C- deductions in respect of certain income. Since, deduction u/s. 80JJAA comes under Chapter VI-A under the head C, in our considered view, while processing return of income for the assessment year 2018-19, the AO cannot make any adjustments while processing return of income u/s. 143(1)(a) of the Act. Therefore, we are of the considered view that the AO is erred in making additions towards deduction claimed u/s. 80JJAA of the Act, while processing return of income u/s. 143(1)(a) Respectfully following the above decision of the Tribunal, the addition made by the CPC/Assessing Officer while processing the return u/s 143(1) of the Act in respect of deduction claimed u/s 80JJAA of the Act is ordered to be deleted.
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