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of <h1>Delhi HC Allows Appellant to Amend Appeal Grounds on Provident Fund Due Date; Next Hearing Set for Sept 5, 2023.</h1> <h3>M/s. AERO CLUB Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49 (1), NEW DELHI</h3> M/s. AERO CLUB Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49 (1), NEW DELHI - TMI In the case before the Delhi High Court, presided over by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice Girish Kathpalia, the appellant, represented by Mr. Anukalp Jain, sought relief in ITA 267/2023. The court allowed CM No. 23936/2023, contingent upon the appellant filing legible copies of annexures three days before the next hearing. The appellant withdrew the application for ex-parte ad interim relief (CM No. 23937/2023), which was subsequently closed.The appellant's counsel, Mr. Jain, argued that while most issues in the appeal are addressed by the Supreme Court's decision in Checkmates Services Pvt. Ltd. vs. Commissioner of Income Tax [2022 SCC OnLine SC 1423], one issue remains unresolved. This issue pertains to the due date for depositing employees' provident fund contributions falling on a national holiday, such as August 15th, with deposits made the following day. Mr. Jain referenced a prior order from the Coordinate Bench, involving Justice Rajiv Shakdher, in ITA No. 12/2023 (Pr. Commissioner Of Income Tax-7 vs. Pepsico India Holding Pvt. Ltd.), to support this argument. The court granted leave for Mr. Jain to file an application for amendment to include this issue in the appeal grounds. The matter is scheduled for further hearing on September 5, 2023.
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