TMI Blog2019 (1) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... EASTERN POWER DISTRIBUTION COMPANY OF A.P. LTD. AND VICA-VERSA [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] the employees contribution to PF required to be allowed even if the same is paid before the due date of filing the return u/s 139(1) of the Act. The Tribunal has followed the decision of ESSAE TERAOKA PVT LTD VERSUS DEPUTY COMMISSIONER OF INCOME-TAX [2014 (3) TMI 386 - KARNATAKA HIGH COURT] and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year (A.Y.) 2009-10. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) for the delay in remitting the employees contribution to Provident Fund (PF) accounts. In the instant case, the assessee remitted the employees contribution to PF a/c beyond the due date specified u/s 36(1)(v) of the Income Tax Act, 1961 (hereinafter called as Act ), however, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para No.4.1 and 4.2 which reads as under : 4.1. This issue has been decided by the Hon ble ITAT, Visakhapatnam Bench in ITA No. 609/Vizag/2014 for A.Y. 2011-12 in the case of Eastern Power Distribution Company of AP Ltd. The Hon ble ITAT has decided the issue as under: We have heard the rival submissions and perused the material placed on record. The identical issue has come up before thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance can be made towards employees contribution to provident fund. The CIT(A) after considering the relevant details rightly deleted the additions made by the Assessing Officer. We do not see any reason to interfere with the order of the CIT(A). Hence, we incline to uphold the CIT(A) order and dismiss the appeal filed by the revenue. Respectfully following the decision of this tribunal on the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. ACIT (2015) (40 ITR Tribunal 470) while delivering the above ruling. Therefore, respectfully following the view taken by this Tribunal we uphold the order of the Ld.CIT(A) and dismiss the appeal of the revenue. 5. Assessee filed cross objections in support of the order of the Ld.CIT(A). Since the appeal of the revenue is dismissed, cross objection of the assessee became infructuous, hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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