9911796707
TMI Blog2023 (6) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.03.2021 for AY 2019-20. 2. Ground of appeal raised by assessee is reproduced as under: "1. That on the facts and circumstances of the case, the NFAC had erred both in law and on fact by confirming the order of the Assessing Officer on making an addition of rs. 33,86,568/- being delayed deposit of employees contribution to P.F. u/s. 36(1)(va) of the Income Tax Act, 1961 despite assessee contributing/depositing the same before the due date of filing of return of income u/s. 139(1) of the Act." 3. Assessee is engaged in the business of cultivating, growing and manufacturing tea in its own tea estates and had filed its return of income on 30.10.2019, reporting business income of Rs. 1,01,66,540/-. Return of the assessee was processed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 5. We note from the facts on record that the disallowance has been made on the basis of Tax Audit Report in Form 3CD dated 28.09.2019 e-filed by the assessee on 01.10.2019 wherein in clause 20(b) of Form 3CD, the details of payment made towards employees' contribution for PF are reported with due date and the date of actual payment, indicating thereby the delay, if any. These details are tabulated as under: 20 b Details of contribution received from employees for various funda as referred to in section 36(1) (va) S.No Nature of fund Sum received from employees Due date for payment The actual amount paid The actual date payment to the concerned authorities 1 Provident Fund 296399 07/05/2018 296399 11/05/2018 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fund 108145 15/01/2019 108145 11/02/2019 28 Provident Fund 185983 29/01/2019 185983 29/01/2019 6. In the above table, Ld. Counsel has claimed that there are mistakes in the reporting of actual payment date by the Tax Auditor and, therefore, needs verification. For this a prayer has been made for remitting the matter back to the file of Ld. AO. Considering the facts on record and the prayer made, we find it proper to accept the submission and remit the matter back to the file of Ld. AO for verification of actual payment dates with the challans for deposit of the impugned contribution respect of which disallowance has been made. Ld. AO may verify the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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