TMI Blog2022 (9) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue by : Shri Ramnath P Murkunde DR ORDER PER BENCH : This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), (NFAC), dated 26.07.2021 emanating out of proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter also called as the Act ) for the Assessment Year 2018-19. The assessee has raised the following grounds of appeal: 1. The learned CIT(A) erred in not considering the act that amendment made in the first proviso to the section 43B vide Finance Act, 2003 regarding allowability of expenditure of payment of contribution by the employer towards employees welfare funds before filing of Income Tax Return u/s 139(1) for that previous year is appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gments of Hon'ble Bombay High Court in following cases: Dy. Commissioner of Income Tax, Circle-8, Pune Vs Shri. Pradeep Bakru Patil (ITA no. 1769/PN/2013) M/s Ata Freightline (India) Pvt Ltd Vs ITO, Ward 1(4), Pune (ITA no. 2059/PN/2014) Accordingly, the appellant prays before Your Honour that kindly delete the addition of Rs.7,13,908/- confirmed by the Ld CIT(A). 2. In the present appeal, the question involved is allowability of employees contribution of ESIC and PF, which was deposited beyond time mentioned in the respective Statutes but before filing income tax return u/s 139(1) of the Act. 3. No one has appeared on behalf of the appellant-assessee. We heard ld. DR, perused the records. In this case, the DCIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with contributions to various Employees' Welfare Funds on the other. All this came up for consideration before the Hon'ble Supreme Court in the case of Alom Extrusions Ltd. (supra). The Tribunal in the case at hand relied upon the said judgment. There is no reason to fault the order passed by the Tribunal. We are of the view that the decision of the Supreme Court in Alom Extrusions Ltd. (supra) applies to employees' contribution as well as employers' contribution. Question Nos.2, 3 4 are accordingly answered in favour of the assessee and against the revenue. Unquote. Thus respectfully following the Hon ble High Courts it is held that the payment of employee s contribution beyond the due date mentioned in the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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