TMI Blog2019 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... - KARNATAKA HIGH COURT] and TETRA SOFT (INDIA) PVT. LTD. [2015 (10) TMI 1601 - ITAT HYDERABAD] while delivering the above ruling. Therefore, we decided issue in favour of assessee. - I.T.A.No.487/Viz/2018, Cross Objection No.15/Viz/2019 - - - Dated:- 30-1-2019 - Shri V. Durga Rao, Judicial Member And Shri D.S. Sunder Singh, Accountant Member For the Assessee : Shri G.V.N.Hari, AR For the Revenue : Shri D.V.Subba Rao, DR 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)]-9, Hyderabad and cross objection filed by the assessee in support of the order of the Ld.CIT(A) vide I.T.A.No.10327/ACIT,Circle-5(1)/2017-18 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 Dec, 2012 1,875 19.03.2013 Jan, 2013 8,915 25.06.2013 Jan, 2013 1,363 19.03.2013 Feb, 2013 8,693 25.06.2013 Mar, 2013 9,345 25.06.2013 Mar 2013 1,956 21.06.2013 Total 74,324 Total 11,751 Since the assessee remitted the employees PF contribution and ESI beyond the due date specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of Hon ble Karnataka High Court in the case of ESSAR TERAOKA PVT LTD vs. DCIT (366 ITR 408) and the decision of Hon ble ITAT, Hyderabad in the case of Tetra Soft India Put Ltd Vs. ACIT (2015) (40 ITR TRIBUNAL 470) for ready reference, we reproduce here under the relevant para no. 10 of the tribunal cited supra. Para 10: considering the facts and circumstances of this case and also following the judicial precedence 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 furnishing return of income u/s. 139(1) of the Act, then no disallowance can be made towards employees contribution to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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