9911796707
TMI Blog1973 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income-tax, U. P., Kanpur. At the outset, we are constrained to say that this case has given us a great deal of difficulty, because the Income-tax Appellate Tribunal has not referred to the relevant provisions bearing on the question involved either in its appellate order or in the statement of the case. The learned counsel for the Commissioner of Income-tax, at whose instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition to the fund by his order dated October 28, 1963, with effect from May 31, 1960. However, he issued instructions to the Income-tax Officer to grant relief to the assessee in respect of its contributions to the fund relating to a period prior to the date of recognition. The Tribunal has relied mainly on these instructions of the Commissioner for upholding the assessee's claim. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed to be a recognised provident fund within the meaning of Chapter IX-A of the said Act. In view of this provision the order passed by the Commissioner recognising the fund loses all significance. The fund shall be deemed to be a recognised fund from the date it came into existence, by virtue of section 9 of the Employees' Provident Funds Act. But the real question which arises and to which n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... becomes immaterial. In such a situation the question will have to be decided with reference to section 10(2)(xv) read with section 10(4)(c) of the Act. Under the latter provision no allowance can be made in respect of a payment to a provident fund unless the employer has made effective arrangements to secure that tax shall be deducted at source from any payments made from the fund which are taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal to record a finding on the material already on the record on the question as to whether the contributions in question can be allowed as a deduction under section 10(2)(xv) read with section 10(4)(c) of the Act. As the case has been pending since long we direct the Tribunal to submit a supplementary statement of the case within one month. At this stage we make no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
