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TMI Blog2022 (11) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- As held in various courts that the payment of employee s contribution beyond the due date mentioned in the relevant statute but before the due date of filling the return of income u/s 139(1) is allowable expenditure. Assessee s appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... stant case. 3. The IT Authorities ought to have appreciated that the Employee Contribution to PF/ESI is allowable as deduction U/43B of the ITA 1961 although disallowable u/s 36(1) (va) of the ITA 1961. 4. Appellant craves leave to add, alter, clarify, explain, modify, delete any of the grounds of appeal, and to seek any just and fair relief. 2. In the present appeal, the question involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity was provided before making the disallowance by the DCIT (CPC), Bengaluru. As it is mentioned in the order "Please refer to this office communication dated 16-MAY-18 and 21-DEC-18 sent to the email ID [email protected] and [email protected]. As there has been no response/the response given is not acceptable the adjustments(s) as mentioned below are being made to the total income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld in the case of CIT vs Ghatge Patil Transports Ltd,IT APPEAL NOS. 1002 & 1034 OF 2012 vide order dated 14/10/2014 as under : Quote , " In this manner, the amendment provided by Finance Act, 2003 put on par the benefit of deductions of tax, duty, cess and fee on the one hand with contributions to various Employees' Welfare Funds on the other. All this came up for consideration before the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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