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TMI Blog2023 (2) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... sue, namely ld. CIT(Appeals) has erred in confirming the disallowance of Rs. 4,78,711/-, which was disallowed by the ld. Assessing Officer with the aid of section 36(1)(va) of the Income Tax Act. 3. With the assistance of ld. Representatives, we have gone through the record carefully. In the return of income, the auditor of the assessee has committed an error by mentioning the due date for making the payment of employees' and employer's contribution towards the Provident Fund Account and accordingly ld. Assessing Officer has disallowed the Provident Fund payments, which according to him, were paid after the expiry of due date. 4. Dissatisfied with this disallowance, the assessee carried the matter in appeal before the ld. CIT(Appeals). It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections to disallowance of following amount - Date of Payment Amount Due date as per assessee Due date as given in Tax Audit Report 20/07/2018 113,539/- 31/07/2018 15/07/2017 21/08/2018 116,212/- 31/08/2018 15/08/2017 16/10/2018 126,300/- 31/10/2018 15/10/2018 17/11/2018 122,660/- 31-11-2018 15-11-2018 Total 478,711/- The copy of objections filed is attached. So, out of proposed disallowance of Rs 713.577/-, objection was raised for Rs 478,711/- because the same was deposited well within time. It was the fault of the Tax Auditor that he mentioned wrong due dates in Tax Audit Report. The abjections raised did not meet with favourable response and ultimately, an order was passed on 17/03/2020 making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Annexure will clearly show that impugned amounts disputed in appeal relate to Coal Mines Provident Fund and hence, the extract from the Scheme reproduced above will apply. As per said scheme, the due dates will be as given by the assessee in Table above. The amount involved having been deposited within due dates, adjustment for Rs 478,711/- is unjustified and should be done away with. 5. Ld. Counsel for the assessee drew our attention towards Coal Mines Provident Fund Scheme and took us through Sub- Rule (2) of Rules 33A. Such rules read as under:- "33A. Mode of payment of contribution for any period of currency commencing on or after the 1st April, 1953- Payment in cash- (1) Every contribution payable under this Scheme during a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the end of the auditor. Once a point is being raised by the assessee in an appeal with the help of relevant material demonstrating the factual error, the ld. CIT(Appeals) is bound to cross verify such facts and adjudicate the issue on merit. After going through the order of ld. CIT(Appeal), we are satisfied that ld. CIT(Appeals) failed to appreciate the controversy in true perspective inspite of bringing all relevant material facts. Taking into consideration the Rules of Coal Mines Provident Fund Scheme extracted supra and the actual payments made by the assessee within the due date, we are of the view that there is no lapse at the end of the assessee for claiming the deduction of this amount. Accordingly we allow the appeal of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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