TMI Blog2019 (6) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... 39(1) of the Act, then there can be no disallowance u/s. 43B of the Act and it was so held in the case of CIT v. Sabari Industries [ 2007 (7) TMI 169 - KARNATAKA HIGH COURT] DR, however, placed reliance on a contrary decision rendered in the case of CIT v. Gujarat State Road Transport Corporation [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] The decision of the Hon ble High Court of Karnataka which is the jurisdictional High Court is to be followed by the Tribunal. Consequently, we find no merit in the relevant ground No.1 of appeal of the revenue. Deduction u/s. 80JJAA which has been wrongly referred to as 115JJAA - HELD THAT:- We find that in AY 2007-08 identical issue came up for consideration before the Tribunal [ 2015 (7) TMI 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident This appeal by the revenue is against the order dated 10.1.2018 of the CIT(Appeals)-V, Bengaluru relating to assessment year 2014-15 on the following grounds of appeal:- 1. Whether on the facts and circumstances of the cases and in law, CIT (A) was right in deleting the disallowance/addition made on account delayed payment of employees contribution to Provident Funds and ESI beyond due dates prescribed under PF Act and ESI Act respectively ? 2. Whether on the facts and circumstances of the cases and in law, CIT (A) was right in allowing the asseesse's claim in full for deduction U/s 115JJAA without appreciating the purport and meaning of the section, which does not allow deduction for wages paid for earlier previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertains to deduction u/s. 80JJAA of the Act which has been wrongly referred to as 115JJAA of the Act in ground No.2 raised by the revenue. As far as this ground is concerned, the facts are that the assessee company had claimed deduction at 30% u/s.80JJAA amounting to Rs.8,81,46,102/- in respect of additional wages paid for employment of new workmen during the previous year 2013- 14 relevant to AY 2014-15 and had also claimed deduction @ 30% in respect of additional wages paid for earlier previous years 2012-2013 of Rs.1,63,67,148/- and 2013-2014 of Rs.1,56,86,134/- totaling to Rs.3,20,53,282/-. The AO referred to the provisions of the section 80JJAA and observed that the deduction is available on the additional wages paid to the new regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the assessee s own case for the AY 2004-05 wherein the orders of Tribunal in assessee s own case for AY 2010-11 and 2007-08 to 2009-10 was followed. 7. The CIT(Appeals) allowed the appeal of assessee holding as follows:- Further the jurisdictional Hon ble Tribunal in the appellant s own case for the assessment year 2004-05 has held that when the matter was taken up for hearing and order of the tribunal in ITA Nos. 273 274/Bang/2005 dated 21/12/06 for the assessment years 2001-02 and 2002-03 in ACIT vs. Texas Instruments (India) Pvt. Ltd was produced before us in which the Tribunal on exactly identical issue had decided in assessee's favour. Following the same we allow the appeal by the assessee . Further, during the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However in Assessee s own case for AY 2005-06 2006-07, in ITA No.151 152/Bang/2016 order dated 16.12.2016 the Tribunal remanded identical issue to the AO for fresh consideration. Similar order was passed in AY 2010-11 in IT(TP) A.No.163/Bang/2015 order dated 24.6.2016. Since in the later orders on identical issue, the Tribunal has remanded to the AO for fresh consideration of the issue, we deem it fit to restore this issue to the AO for fresh consideration in accordance with law. Consequently, Gr.No.2 is treated as allowed for statistical purpose. 9. In the result, the appeal by the revenue is partly allowed for statistical purpose. Pronounced in the open court on this 14th day of June, 2019. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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