Case Law Details
Krishna Kanha Shelters Pvt. Ltd. Vs ACIT (ITAT Agra)
ITAT held that AO was not justified in denying, the deduction claimed by the assessee for AY 2018-19 on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in all the above-stated matters, the revenue had not contended that the assessee has deposited the contribution after the filing of the return of income.
FULL TEXT OF THE ORDER OF ITAT AGRA
The present appeals are filed by the above mentioned assesses feeling aggrieved by the orders passed by appellate authority for various assessment years mentioned hereinabove. The Bench had summarized the common ground raised by the assessee, which are to the following effect :-
1- Because the impugned Disallowances under section 36(1)(v)(a),confirmed by the Ld. CIT(A) (NFAC) (of Employees Contribution to Provident Fund/ E.S.I deposited during the Financial Year itself before due date of filing of Return) is grossly arbitrary, highly unjust, unwarranted, perverse, wrong, illegal and bad in law.
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