Virendra Singh Saini Vs Asst. Director of Income Tax (ITAT Pune)
The Income Tax Appellate Tribunal, Pune Bench (SMC), in Virendra Singh Saini vs ADIT (CPC), set aside the disallowance of ₹11.57 lakh made u/s 36(1)(va) for alleged delay in deposit of employees’ PF/ESI contributions and remanded the matter for fresh adjudication.
The CPC had disallowed the claim under Section 143(1)(a), which was upheld by the CIT(A), on the ground that deposits were not made within the due dates prescribed under respective PF/ESI Acts. However, the assessee produced detailed challans (as seen on page 3) showing that payments were in fact made within statutory due dates-this contention being raised for the first time before the Tribunal.
Crucially, the Tribunal took note of the recent Supreme Court development in Woodland (Aero Club) Pvt. Ltd., where the Court expressed doubts on the strict interpretation laid down in Checkmate Services (SC) and acknowledged the existence of two conflicting legal views on the meaning of “due date.”
Given this evolving legal position and the need for factual verification, the ITAT restored the issue to the CIT(A) with directions to re-examine both facts and law after granting proper opportunity to the assessee. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
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