TMI Blog2022 (8) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional High Court of Delhi in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. [ 2018 (9) TMI 2009 - DELHI HIGH COURT] held that legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee s Provident Fund (EPD) and Employee s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x). Revenue has not placed any material on record to demonstrate that the aforesaid order cited hereinabove has been overruled/stayed/set aside by higher judicial forum. In view of the aforesaid facts, we are of the view that the AO was not justified in denying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return of income u/s.139(1) although there may be some delinquency in abiding by the due date prescribed under the prescribed Act. 4. We have heard the rival submissions and perused the material available on record. The issue is no more res-integra . The issue has already been settled in favour of the assessee by various judicial pronouncements by the Tribunal. The Hon ble Jurisdictional High Court of Delhi in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. in ITA No.983/2018 [Del.] order dated 10.09.2018 held as under:- In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ITA No.1109/Del/2022 concerning Assessment Year 2019-20 in the case of Pepsoco India Holdings Private Limited appearing at Serial No.13 the impugned addition has been made while processing the return of income under Section 143(1) of the Act. The Co-ordinate Bench of the Tribunal in the case of Kalpesh Synthetics (P.) Ltd. vs. DCIT (2022) 137 taxmann.com 475 (Mum. Trib) observed that scope of prima facie disallowance under Section 143(1) is inherently very limited and only such disallowance can be made under this statutory provision as can be conclusively held to be inadmissible based on material on record. The claim of the assessee for allowability of employee s contribution to PF/ESIC under Section 36(1)(va) r.w.s. 2(24)(x) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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