2019 (1) TMI 1547

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....SUNDER SINGH, ACCOUNTANT MEMBER For the Appellant : Smt. Suman Malik, CIT DR For the Respondent : Smt. Suman Malik, CIT DR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-9, Hyderabad and cross objection filed by the assessee in support of the order of the Ld.CIT(A) vide I.T.A.No.10413/AC....

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....,06,305/- representing the employees contribution to EPF to the returned income u/s 36(1)(v) r.w.s 2(24) of the Act. 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) deleted the addition made by the AO following the order of this Tribunal in the case of Eastern Power Distribution Company of AP Ltd. For the sake of clarity and convenience we extr....

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....e, we reproduce here under the relevant para no. 10 of the tribunal cited supra. Para 10: considering the facts and circumstances of this case and also following the judicial precedence as discussed above, we are of the view that there is no distinction between employees and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishing return of ....

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....and perused the material placed on record. This Tribunal has taken a consistent view that the employees contribution to PF required to be allowed even if the same is paid before the due date of filing the return u/s 139(1) of the Act. The Tribunal has followed the decision of Hon'ble Karnataka High Court in the case of ESSAE TERAOKA PVT Ltd. Vs. DCIT [366 ITR 408] and the decision of ITAT, Hyderab....