2010 (10) TMI 1241 - AT - Income Tax

Summary

Issues involved: Appeal against order of CIT(A)-I, Pune regarding disallowance of employee's contribution towards provident fund and ESIC paid beyond due dates.

Summary:
1. The appeal was filed by the assessee against the order of the CIT(A)-I, Pune confirming the disallowance of employee's contribution towards provident fund and ESIC paid beyond the due dates. The assessee contended that the amounts were paid before the end of the financial year.

2. The Ld. Counsel for the assessee argued that the employee's contributions were made before the due date of filing the return, citing a Delhi High Court decision in support of the claim. The DR relied on the Revenue's orders. Upon examining the Delhi High Court decision, it was found that its ratio applied to the case. Consequently, the order of the CIT(A) was to be reversed, and the appeal of the assessee was to be allowed.

3. The Tribunal allowed the appeal of the assessee, pronouncing the order on 8th October, 2010.