2021 (9) TMI 598

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....t appeal filed by the assessee is directed against the order dated 04.07.2018 passed by the Commissioner of Income Tax (Appeals)-2, Ahmedabad arising out of the order dated 26.12.2017 passed by the ACIT, Circle - 2(1)(2), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to "the Act") for the Assessment Year (A.Y.) 2015-16 whereby and whereunder disallowance of Rs....

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....rom employees contribution is allowable only if such sum is credited by employer to the employees account in the relevant fund or funds before due date which has admittedly not done by the assessee, the Ld. AO disallowed such claim. 4. The First Appellate Authority relying upon the ratio laid down in the order passed by the Hon'ble Jurisdictional High Court in the case of CIT vs. Gujarat St....