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TMI Blog2018 (9) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... oses. Disallowance u/s 36(1)(va) - delay in contribution to PF and ESI - Held that:- It is a settled position of law that if the contributions towards PF & ESI are paid beyond the due date but before filing of the return of income u/s 139(1) of the Act, no disallowance can be made. Therefore, we remit this issue also to the file of the AO to verify whether the amounts paid before filing of the return of income, if so, disallowance may be deleted X X X X Extracts X X X X X X X X Extracts X X X X ..... ls issued by the Pollution Control Board of Kerala Government. Keeping in view the assessee company had veiled its profits and shown losses from the Kerala unit. To verify the genuineness of the assessee company claims, the books of accounts of the assessee company in particular the books of accounts of the Kerala unit was called for and examined. During the examination it is found most of the expenditure claimed as cash expenditure, which is susceptible for verification. The AR was asked to explain why these payments should not be disallowed. The AR stated that in these unit operations especially the nature of business cash payments in petty nature is unavoidable. As the company consistently declared profits before disallowance was made du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the assessee and the Indian Medical Association and copies of approvals from Kerala State Pollution Control Board and other documents in support of assessee's claim. 8. The ld. DR, on the other hand, relied on the orders of revenue authorities. 9. Considered the rival submissions and perused the material on record. We find that similar issue came up for consideration before the SMC-B Bench bench in assessee's own case for AY 2010-11 and 2012-12 (supra) wherein the SMC-B Bench remitted the matter back to the file of the AO by observing as under: "10. I have perused the orders and heard the rival contentions. In my opinion, it is appropriate to remit the entire issue back to the file of the ld. AO to examine the issue afresh after co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction as per the consent to operate/authorization issued by KSPCB and the copies of certificates of registration of such vehicles 44-50 8 List of vehicles used for Bio Medical waste collection as per the integrated consent to operate - renewal issued by KSPCB and the copies of certificates of registration of such vehicles 51-64 9 Copy of PAN Card of IMAGE 65 10 Extract about IMAGE & list of its office bearers from website www.imageima.org 66-69 11 Paper presentation on bio medical waste management in Kerala published in clean India Journal extracted from website www.cleanindiajournal.com 70-73 Considering the above documents, we set aside the order of CIT(A) and remit the issue back to the file of AO to decide the issue af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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