AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 1315
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.... (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. As per the grounds of appeal, the assessee has challenged the disallowance of employees' contribution to PF/ESIC under Section 36(1)(va) r.w. Section 43B of the Act amounting to Rs. 1,18,73,047/- 3. When the matter was called for hearing, the ld. counsel for the assessee at the outset pointed out that the judgment rendered by the Hon'ble Supreme Court in Checkmate Pvt. Ltd. vs. CIT (2022) 143 taxmann.com 178 (SC) is on the first principles that timely payment under the respective Acts applies to the employees' contribution and the statute has treated employees and employers contribution differently after the insertion of Section 36(1)(va) in the sta....
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.... date prescribed under relevant legislations and regulations. Thus while the action of the Revenue for making adjustments towards belated payment to employees' contribution is endorsed on first principles, the matter is restored back to the file of the designated Assessing Officer for the purposes of ascertaining whether there is any delay in deposit of such contributions qua the due date in the light of the Kanoi Papers (supra). It shall be open to the assessee to place all factual matrix before the Assessing Officer and take all pleas for evaluation and determination of the issue by the Assessing Officer. The Assessing Officer shall examine this alternative aspect and pass a fresh order in accordance with law after giving proper opportuni....
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....under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 12. As per the grounds of appeal, the assessee has challenged; (i) disallowance of deduction of Rs. 50,28,534/- under Section 80JJA of the Act while drawing intimation under Section 143(1) of the Act. (ii) disallowance of expenditure of Rs. 98,90,814/- by invoking provision of Section 2(24)(x) r.w. Section 36(1)(va) of the Act. 12.1 The first issue concerns denial of deduction under Section 80JJA on the ground that the prescribed Form 10DA for the purposes of deduction under Section 80JJA has not accompanied the return of income. 13. The ld. counsel for the assessee submits at the outset that while the deduction under Section 80JJA is contingent upon fu....
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.... into account. The ld. DR further submitted that original Tax Audit Report was filed on 11.08.2018 in which claim of deduction under Section 80JJA was not reflected. The Tax Audit Report was also revised by the assessee on 20.09.2019 to seek claim of deduction. This act is also not permissible. The ld. DR thus relied upon the conclusion drawn by the CIT(A). 15. We have heard the rival submissions on the issue. 16. In the instant case, the assessee has claimed deduction of Rs. 50,28,541/- under Section 80JJA r.w. Rule 19AB and Rule 12 of the Income Tax Rules in question. As pointed out on behalf of the assessee, the claim of deduction was duly made in the original return of income but however same was not reported in the Tax Audit Report. ....
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....istical purposes. ITA No.2863/Del/2022 Assessment Year 2018-19 21. The captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi ('CIT(A)' in short) dated 09.11.2022 arising from the intimation order dated 18.04.2021 passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 22. As per the grounds of appeal, the assessee has challenged disallowance of deduction of Rs. 50,28,534/- under Section 80JJA of the Act while framing assessment order under Section 143(3) of the Act. 23. The issue concerns denial of deduction under Section 80JJA on the ground that the prescribed Form 10DA for the purposes of deduction und....
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....ted filing of prescribed form canvassed on behalf of the assessee, the issue is required to be examined on merits as well. The assessee is required to demonstrate the compliance of prescribed conditions for eligibility of deduction under Section 80JJAA on merits to avail the benefits. The Assessing Officer in paragraph 12 of the assessment order has clearly observed that the assessee has failed to meet the requirements even on merits. The Revenue thus contends that the claim of the assessee is also required to be negated even on merits. In counter, the assessee in its written submission elaborates its case for eligibility of deduction on merits and contends that the requirement of Section 80JJAA has been duly fulfilled. 26. In the absence ....