TMI Blog2019 (7) TMI 1934X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 502 - GUJARAT HIGH COURT] wherein it was held that section 43B does not apply to employees contribution. Only section 2(24)(x) read with section 36(1)(va) is applicable and therefore, employees contribution is disallowed if not paid within due dates prescribed under relevant Provident Fund /ESI Act. We are, therefore, of the considered opinion that there is no mistake in the orders of lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee is directed against the order of ld. Commissioner of Income Tax(Appeals)-1, Surat(in short the CIT(A) ) dated 17.06.2016 pertaining to Assessment Year 2012-13. 2. Grounds raised by the Assessee read as under: 1. As regards disallowance u/s.36(1)(va) of the Act. Rs.2,04,282/-. 1.1 The Ld CIT(A) has erred and was not justified on the facts of the case and in law in confirming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disallowance following the judgement of Hon'ble High Court of Gujarat in the case of CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) : 223 Taxman 398 : [2014] 41 taxmann.com 100 (2014) (1) TML 502 -Guj-HC. The appeal filed by GSRTC has been admitted by the Hon'ble Supreme Court. Therefore, the issue may be restored to the file of the CIT (A) to decide as and when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake in the orders of lower authorities in making disallowance in the light of the ratio laid down by the Hon ble Gujarat High Court in the above case (supra). However, since the SLP has been admitted by the Hon'ble Supreme Court against the decision of Hon'ble High Court therefore, we set aside this matter to the file of the ld. CIT(A) with the direction that the matter be decide as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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