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TMI Blog2021 (4) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in SLP in Gujarat State Road Transport Corporation CORPORATION - Thus we restore the case to the file of the Ld. CIT(A) to follow the outcome of SLP in case of GSRTC (supra). X X X X Extracts X X X X X X X X Extracts X X X X ..... neither intentional, but due to the reasons beyond the controls of assessee. We have further noted that there is delay of only 3 days. Considering the explanation furnished by the assessee, delay of 3 days in filing of appeal before the Tribunal is condoned. 7. On merit, the AR of the assessee fairly submits that issue of disallowance under section 36(1)(va) raised by the assessee is covered against him by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Transport Corporation: [2014] 366 ITR 170 (Guj). The AR further submitted Special Leave Petition(SLP) that especially petition filed by the Gujarat State Road Transport Corporation (GSRTC) against the decision of Hon'ble Gujarat High Court has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j) : 223 Taxman 398 : [2014] 41 taxmann.com 100 (2014) (1) TML 502 Guj-HC, wherein it was held that section 43B does not apply to employees contribution. Only section 2(24)(x) read with section 36(1)(va) is applicable and therefore, employees contribution is disallowed if not paid within due dates prescribed under relevant Provident Fund/ESI Act. We are, therefore, of the considered opinion that there is no mistake in the orders of lower authorities in making disallowance in the light of the ratio laid down by the Hon'ble Gujarat High Court in the above case (supra). However, since the SLP has been admitted by the Hon'ble Supreme Court against the decision of Hon'ble High Court therefore, we set aside this matter to the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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