TMI Blog2017 (9) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... can be made towards employees' contribution to provident fund. The CIT(A) after considering the relevant details rightly deleted the additions made by the A.O. - Decided in favour of assessee - I.T.A.No.374/Viz/2017, CO.No.73/Viz/2017 Arising out of I.T.A.No.374/Viz/2017 - - - Dated:- 20-9-2017 - SHRI V. DURGA RAO, JUDICIAL MEMBER SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER For the Appellant : Shri R.S. Aravindakshan, DR For the Respondent : Shri G.V.N.Hari, AR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-1, Visakhapatnam dated 30.3.2017 for the assessment year 2012-13. 2. All the grounds of appeal ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to PF after the due date prescribed under the PF Act and before the due date prescribed for filing of income tax return in the light of the provisions contained in Sec.36(1)(v)(a) and Sec.43B(b) of the I.T.Act. In the case of Essae Teraoka (p) Ltd. Vs. DCIT 43 Taxmann 33, the Hon'ble Karnataka High Court took the view that the word contribution occurring in Sec.43B of the I.T. Act would include employees contribution to PF, in the light of the definition of the word, 'contribution' by Sec.2(c) of P.F. Act, as per which contribution would mean both the employers' contribution and employees' contribution. Accordingly, it was held that the provision of Sec.43B allowing deduction for payment made before the filing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Hon'ble ITAT, Mumbai, Pune, Chennai have taken similar views. In the light of the above judicial pronouncements, it is held that the assessee would be entitled for deduction of the employees contribution of PF made before the due date of filing of the return of income u/s 139(1) of the I.T. Act. 3.1. Aggrieved by the order of the Ld.CIT(A), the department is in appeal before this Tribunal. Ld.AR appearing for the assessee submitted that the case is squarely covered by the decision of this Tribunal in ITA 609/Viz/2014 in assessee s own case for the assessment year 2011-12. 4. We have heard the rival submissions and perused the material placed on record. The identical issue has come up before this Tribunal for adjudication for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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