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TMI Blog2022 (7) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction claimed by the asses see on account of employees contribution to PF ESIC well before the due date of filing return of income is allowable deduction. Hon'ble High Court of Bombay in case of Ghatge Patil Transporters Ltd. [ 2014 (10) TMI 402 - BOMBAY HIGH COURT ] held that both employees' and employer's contribution are covered under amendment to section 43B and covered under judgment of Hon'ble Supreme Court in case of CIT vs. Alom Extrusions Ltd. [ 2009 (11) TMI 27 - SUPREME COURT ] and such deduction claimed by the assessee is allowable. Since the amended provisions contained under section 43B read with section 36(1)(va) of the Act are not applicable for the year under consideration i.e. A.Y. 2017-18 as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtrusions Ltd. [2009] 319 ITR 306 (SC). d) By disregarding the fact that the judgment of Jurisdictional High Court is binding even in faceless appeal and assessment as per the order of Mahadev Cold Storage 127 taxmann.com 722 (Agra) I which it is held that, Though Centralized NFAC has been created by Notification by CBDT, it should be ensured that whenever any appellate order is passed by NFAC as per Notification either by way of draft or Final appellate order, then decision of Jurisdictional High Court having jurisdiction over Assessing Officer should be followed and applied by NFAC. Merely because there is some conflicting decision of non-jurisdictional High Court, relief should not be refused to assessee. e) By disregardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er before the Ld. CIT(A) by way of filing appeal who has upheld the disallowance made by the AO by dismissing the appeal. Feeling aggrieved the assessee has come up before the Tribunal by way of filing present appeal. 5. We have heard the Ld. Authorised Representatives of the parties to the appeal, perused the orders passed by the Ld. Lower Revenue Authorities and documents available on record in the light of the facts and circumstances of the case and law applicable thereto. 6. Undisputedly, assessee has made payment towards the employees's PF ESIC after due date prescribed under the relevant Act which is tabulated for ready perusal as under: Nature of Payment Employees' Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESIC 1441 21.09.2016 22.09.2016 ESIC 1289 21.12.2016 30.12.2016 ESIC 1271 21.01.2017 02.02.2017 ESIC 5857 21.02.2017 04.04.2017 ESIC 5857 21.03.2017 26.04.2017 TOTAL 6,68,547 7. Perusal of the aforesaid table shows that contributions made by employees on account of PF ESI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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