TMI Blog2017 (11) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. - Decided issue in favour of assessee. - I.T.A.No.505/Vizag/2017 - - - Dated:- 15-11-2017 - SHRI V. DURGA RAO, JUDICIAL MEMBER SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/- for the month of March, 2012 was not paid on or before the due date prescribed under the relevant Acts and Rules. The A.O. further observed that as per the provisions of section 2(24)(x) of the Act, any sum received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the Employee s State Insurance Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of Hon ble High Court of Uttaranchal in the case of CIT Vs. Kichha Sugar Co. Ltd. 35 Taxmann 54. 4. Aggrieved by the order of the Ld. CIT(A), the department is in appeal before this Tribunal. 5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. This issue is squarely covered by the decision of this Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduce hereunder the relevant paragraph no.10 of the order of this Tribunal cited supra. 10. Considering the facts and circumstances of this case and also following the judicial precedents as discussed above, we are of the view that there is no distinction between employees' and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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