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TMI Blog2015 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of return under section 139(1) without inviting invocation of provisions of section 40(a)(ia) was prospective and applicable w.e.f. 1.4.2010 only, and not applicable for the year under consideration i.e. Asstt.Year 2005-06. The CIT(A) has allowed appeal of the assessee by following decisions of the Tribunal as quoted above in this order and held that the amendment was retrospective in nature. - payment of TDS has been made before the due date of filing of the return under section 139(1) of the Act, and therefore, the CIT(A) was fully justified in deleting the addition made by the AO by following the decisions of the Tribunal. Hence, we confirm the order of the CIT(A) - ITA No. 2222/Ahd/2011 - - - Dated:- 10-4-2015 - N S Saini And Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not retrospective in nature. The CIT(A) observed that the issue was decided in favour of the assessee by the decisions of the ITAT relied upon by the assessee in the case of Matrix Glass Structure Pvt. Ltd., ITA No.658 (Kol) of 2010 Bansal Parvahan (India) P.Ltd., 137 TTJ (Mum) 319 and Kanubhai Ramjibhai, 135 TTJ (Ahd) 364. No contrary decision has come to his notice. He, therefore, following the decision of the Tribunal held that the assessee was eligible for deduction in respect of expenses for which tax deducted had been deposited within the time specified for filing of return under section 139(1) of the Act. 5. The DR supported the order of the AO. 6. Notice of hearing was sent to the respondent-assessee by registered post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any specific error in the order of the CIT(A). 8. Further, we find the Hon ble Calcutta High Court in the case of CIT Vs. Virgin Creations, ITA No.302/2011 judgment dated 23.11.2011 held that the amendment to section 40(a)(ia) that an addition under section 40(a)(ia) of the Act cannot be made if the payment of tax deducted at source has been made before the due date of filing of the return of income for the year under consideration. In the present case also payment of TDS has been made before the due date of filing of the return under section 139(1) of the Act, and therefore, the CIT(A) was fully justified in deleting the addition made by the AO by following the decisions of the Tribunal. Hence, we confirm the order of the CIT(A) and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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