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of <h1>Tribunal rules in favor of assessee, overturns disallowances for PF & ESI contributions.</h1> <h3>Rajasthan Cottage Industries Versus The ITO, Ward 5 (1), Jaipur.</h3> Rajasthan Cottage Industries Versus The ITO, Ward 5 (1), Jaipur. - TMI Issues: Disallowance of employees' contribution to PF & ESI after due date of payment but before due date of filing return of income.Analysis:The appeal pertains to the disallowance of employees' contribution to PF & ESI after the due date of payment but before the due date of filing the return of income under Section 139(1) of the Act for the assessment year 2013-14. The appellant contested the disallowance, arguing that the contributions were made before the due date of filing the return of income. The ld. CIT(A) upheld the disallowance based on a decision of the Hon'ble Rajasthan High Court, which was later found to be a typographical error. The appellant cited various decisions of the Hon'ble Jurisdictional High Court, including the case of PCIT vs. Rajasthan State Beverages Corporation Ltd., which was upheld by the Hon'ble Supreme Court. The appellant's claim was supported by the judgment in the case of Commissioner of Income Tax Vs. State Bank of Bikaner & Jaipur and Commissioner of Income Tax Vs. Jaipur Vidyut Vitaran Nigam Ltd. The Hon'ble Supreme Court dismissed the Revenue's Special Leave Petition (SLP) against the decision of the Hon'ble Jurisdictional High Court, leading to the deletion of the disallowances/additions made by the Assessing Officer. Consequently, the claim of the assessee was allowed, and the appeal was upheld.In conclusion, the Tribunal ruled in favor of the assessee, allowing the appeal and deleting the disallowances/additions made by the Assessing Officer concerning the employees' contribution to PF & ESI. The decision was based on a series of judgments by the Hon'ble Jurisdictional High Court and the Hon'ble Supreme Court, which supported the appellant's position that the contributions were made before the due date of filing the return of income. The Tribunal's order was pronounced in open court on 24/04/2019.
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