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TMI Blog2021 (11) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... ith reference to due date of accrual of salary - HELD THAT:- We observe that the decision of the Hon ble Gujarat High Court Gujarat State Road Transport Corporation [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] does not apply where the payment has been made on or before the due date. The deduction under s.36(1)(va) in such case is available without any fetters. It may be pertinent to observe that disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-7, Ahmedabad (CIT(A)' in short), dated 06.11.2017 arising in the assessment order dated 07.12.2016 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15. 2. The solitary iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s.2(24) of the Act. Section 36(1)(va) provides for deduction where any sum received by the assessee from its employees as contribution to any provident fund or superannuation fund or any other welfare funds found set up is deposited by the assessee in the relevant fund on or before due date. 6.1 It is noticed that there is small delay in depositing the employees' contribution to Provident Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made on or before the due date. The deduction under s.36(1)(va) in such case is available without any fetters. 6.2 At this juncture, it may be pertinent to observe that disallowance under s.43B r.w.s. 36(1)(va) of the Act in respect of non-payment of provident fund etc. within the due date is not intended to cover genuine and routine cases on late payment but only those where the employer has m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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