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Khimji Auto Riders Pvt. Ltd. v/s ITO, Ward-1(1), Bhubaneswar


Company & Directors' Information:- E R AUTO PRIVATE LIMITED [Active] CIN = U34300HR2002PTC035002

Company & Directors' Information:- K Y AUTO PRIVATE LIMITED [Active] CIN = U50300JK2013PTC003849

Company & Directors' Information:- J. S. B. AUTO PRIVATE LIMITED [Active] CIN = U50300DL2010PTC198144

Company & Directors' Information:- T & R AUTO PRIVATE LIMITED [Active] CIN = U50200TG2012PTC082553

Company & Directors' Information:- D R D B AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC032028

Company & Directors' Information:- A-1 AUTO PVT. LTD [Active] CIN = U51502MH2006PTC165934

Company & Directors' Information:- AUTO INDIA PRIVATE LIMITED [Active] CIN = U65991TN1984PTC010923

Company & Directors' Information:- AUTO RIDERS (INDIA) PRIVATE LIMITED [Active] CIN = U50100MH1986PTC038525

Company & Directors' Information:- Z-AUTO PRIVATE LIMITED [Active] CIN = U50500UP2021FTC153664

Company & Directors' Information:- K V AUTO LTD [Strike Off] CIN = U28932PB1994PLC014522

Company & Directors' Information:- K G N AUTO PRIVATE LIMITED [Active] CIN = U74900PN2015PTC157675

Company & Directors' Information:- J. S. AUTO PRIVATE LIMITED [Active] CIN = U34102UP1986PTC008173

Company & Directors' Information:- P S AUTO PRIVATE LIMITED [Active] CIN = U34300MH1999PTC120052

Company & Directors' Information:- P M C AUTO LIMITED [Strike Off] CIN = U34300DL1995PLC071849

Company & Directors' Information:- B C C AUTO PVT LTD [Active] CIN = U74899DL1992PTC051439

Company & Directors' Information:- H H AUTO PRIVATE LIMITED [Amalgamated] CIN = U34100DL2009PTC192880

Company & Directors' Information:- M M AUTO PRIVATE LIMITED [Strike Off] CIN = U50300UP1988PTC009527

Company & Directors' Information:- G B AUTO PRIVATE LIMITED [Strike Off] CIN = U50400MH1998PTC114977

Company & Directors' Information:- M C AUTO PVT LTD [Under Process of Striking Off] CIN = U34300DL1977PTC008716

Company & Directors' Information:- E N B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U34300PB1988PTC008040

Company & Directors' Information:- K D R AUTO PRIVATE LIMITED [Active] CIN = U34300DL2005PTC132732

Company & Directors' Information:- K S R AUTO PRIVATE LIMITED [Active] CIN = U34300PN2011PTC140367

Company & Directors' Information:- J P AUTO PVT LTD [Strike Off] CIN = U50402WB1991PTC052147

Company & Directors' Information:- E G AUTO PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1987PTC027016

Company & Directors' Information:- R AND H AUTO INDIA PVT LTD [Active] CIN = U74899DL1982PTC013349

Company & Directors' Information:- D D AUTO PRIVATE LIMITED [Active] CIN = U74899DL1985PTC022306

Company & Directors' Information:- C R AUTO PRIVATE LIMITED [Strike Off] CIN = U34300PB1997PTC020137

Company & Directors' Information:- B S K AUTO PRIVATE LIMITED [Strike Off] CIN = U29246PB1997PTC020704

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Active] CIN = U29199TZ1996PTC007431

Company & Directors' Information:- J K M AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC143914

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Not available for efiling] CIN = U34300DL1988PTC032426

Company & Directors' Information:- H B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U50401OR1988PTC002075

Company & Directors' Information:- S B G AUTO PRIVATE LIMITED [Strike Off] CIN = U50101MH2006PTC158566

Company & Directors' Information:- O P AUTO PRIVATE LIMITED [Active] CIN = U51103DL2008PTC181391

Company & Directors' Information:- D K S AUTO PVT LTD [Strike Off] CIN = U34300DL2001PTC111465

Company & Directors' Information:- C L K AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2003PTC118551

Company & Directors' Information:- K B H AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC107258

Company & Directors' Information:- AUTO INDIA LIMITED [Not available for efiling] CIN = U99999MH1948PLC006176

Company & Directors' Information:- R K AUTO INDIA PVT LTD [Strike Off] CIN = U99999DL2000PTC901836

    ITA No. 268/ CTK of 2018

    Decided On, 31 July 2018

    At, Income Tax Appellate Tribunal Cuttack

    By, THE HONOURABLE MR. N.S. SAINI
    By, ACCOUNTANT MEMBER & THE HONOURABLE MR. PAVAN KUMAR GADALE
    By, JUDICIAL MEMBER

    For the Appellant: Bibekananda Mohanty, AR. For the Respondent: D.K. Pradhan, DR.



Judgment Text

1. N.S. Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)- 1, Bhubaneswar dated 10.4.2018 for the assessment year 2014-15.

2. The sole issue involved in this appeal is that the CIT(A) erred in confirming the action of the Assessing Officer disallowing employee's share of PF amounting to Rs.41,079/- u/s.36(1)(va) of the Act.

3. The brief facts of the case are that the Assessing Officer observed that the assessee has not deposited Rs. Rs.41,079/-u/s.2(24)(x) r.w.sec 36(1)(va) of the Act in respect of employee's contribution to EPF within ITA No .268/ CTK/ 2018 Asse ssment Year : 20 14- 201 5 the stipulated due date u/s.36(1)(va) of the Act and, therefore, he added the same to the income of the assessee.

4. On appeal, the CIT(A) confirmed the action of the Assessing Officer following the decision of Hon'ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation, 366 ITR 170 (Guj).

5. Before us, ld A.R. submitted that in view of the decision of Hon'ble Supreme Court in the case of Rajasthan State Beverage Corporation Ltd. (2017), 84 taxmann.com 185(SC), no disallowance of deduction for employee's contribution to PF and ESI is to be made where the amount is deposited by the assessee within the time prescribed for filing return of income u/s.139(1) of the Act.

6. Ld D.R. agreed to the submission of ld A.R. of the assessee.

7. After hearing ld D.R. and perusing the written submission filed by the assessee, we find that the assessee has deposited employee's contribution to PF of Rs.41,079/- within the due date prescribed u/s.139(1) of the Act as evident from the assessment order. We find that this issue is squarely covered by the decision of Hon'ble Supreme Court in the case of Rajasthan State Beverage Corporation Ltd., (supra), wherein, it was held as under:

"Section 43B, read with section 36(1)(va), of the Income Tax Act, 1961-Business disallowance-certain deduction to be allowed only on `actual payment (PF & ESI construction)- High Court by the impugned order held that amount claimed on payment of PF and ESI having been deposited on or before due ITA No .268/ CTK/ 2018 Asse ssment Year : 20 14- 201 5 date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va)- Whether SLP against said impugned order was to be dismissed-Held yes (para 2) in favour of assessee."

8. In the instant case, it is not in dispute that the contribution to PF was deposited by the assessee before due date of filing the return of income u/s.139(1) of the Act. Therefore, respectfully following the decision of Hon'ble Supreme Court in the c

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ase of Rajasthan State Beverage Corporation Ltd., (supra), we set aside the orders of lower authorities and delete the disallowance of employee's contribution to PF of Rs.41,079/- and allow this ground of appeal of the assessee. 9. In the result, appeal filed by the assessee is allowed.
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