2019 (11) TMI 506

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....ni, Sr. D.R. ORDER PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-1, Ahmedabad dated 16.06.2017 pertaining to A.Y. 2014-15 and for confirming the disallowance of Rs. 18,69,737/- made by the A.O. on account of delayed payment of Employees Contribution to Provident Fund and ESIC. 2. The facts of the case are that the asses....

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....,762/- 7. -do- 20/11/2013 28/12/2013 Rs. 1, 38,2047- 8. -do- 20/12/2013 01/01/2014 Rs. 1,22,2607- 9. -do- 20/01/2014 07/02/2014 Rs. 1,36,188/- 10. -do- 20/02/2014 30/03/2014 Rs. 1,51,489/- 11. -do- 20/03/2014 16/04/2014 Rs. 1,4 1,310/- 12. -do- 20/04/2014 01/05/2014 Rs. 1,56,487/- Total       Rs. 16,58,558/- ESI Sr. No. ....

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.... was requested to explain as to why the disallowance of Rs. 18,69,737/- for the late payment of employees contribution of provided fund and ESI should not be made. 4. Thereafter assessee filed reply which was not tenable in the eyes of ld. A.O. and he made addition of Rs. 18,69,737/-. 5. Thereafter assessee preferred first statutory appeal before the ld. CIT(A) who confirmed the action of the A.....

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....before due date as prescribed in Explanation to section 36(1)(va), assesses shall not be entitled to deduction of such amount though he deposits same before due date prescribed under section 43B i.e., prior to filing of return under section 139(1) - Held, yes - Assesses State transport corporation collected a sum being provident fund contribution from its employees - However, it had deposited less....