TMI Blog2013 (9) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case and judicial proposition, Ld. CIT (Appeals) erred in making the disallowances of expenses on account of late payment of TDS without giving any notice under section 251 which is bad in law and erroneous in facts and liable to be quashed. 3. On the facts and circumstances of the case and judicial proposition, Ld. Commissioner of Income Tax (Appeals) erred in making the disallowances of expenses on account of late payment of TDS which Ld. Assessing Officer had not made in assessment order, such disallowance is bad in law and erroneous in facts and liable to be deleted. 4. On the facts and circumstances of the case and judicial proposition, Ld. CIT (A) erred in framing an appellate order that enforced the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. TDS sub contract Co Ltd. payable 5062 09.04.2008 7. TDS sub contract payable 119551 09.04.2008 1133 09.04.2008 Total 231837 2.1 Ld. AR submitted that the dispute as described in Ground No.3 which relates to disallowance of ₹ 7,43,955/- on which, according to Ld. CIT(A) the tax was deposited beyond the due date. He submitted that according to well established law if the payment is made before the due date of filing the return then disallowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions by Finance Act, 2010 being remedial / curative in nature have retrospective application. For the sake of brevity we may reproduce the relevant observation of Mumbai Tribunal in the case of Bansal Parivahan India Ltd., decision dated 22/9/2010 in ITA No.2355/Mum/2010. 28. The assessee in the present case thus had not only deducted tax at source from the payments of freight charges made during the period 1.4.2005 to 28.2.2006, but the tax so deducted was also entirely paid by him to the credit of the Government although beyond the due date as stipulated in section 200 but before the due date of filing of his return of income for the year under consideration. The relevant TDS provisions thus were substantially complied by him an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires to be treated as retrospective in operation so that a reasonable interpretation can be given to the section as a whole. In the present case, the amount of tax deducted at source from the freight charges during the period 01/04/2005 to 28/02/2006 was paid by the assessee in the months of July and August 2006 i.e well before the due date of filing of its return of income for the year under consideration. This being the undisputed position, we hold that the disallowance made by the A.O. and confirmed by the learned CIT(A) on account of freight charges by invoking the provisions of section 40(a)(ia) is not sustainable as per the amendments made in the said provisions by the Finance. Act, 2010 which, being remedial/curative in nature, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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