2023 (6) TMI 1450

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....after referred to as the "Act"), dated 23.03.2021 for AY 2019-20. 2. Ground of appeal raised by assessee is reproduced as under: "1. That on the facts and circumstances of the case, the NFAC had erred both in law and on fact by confirming the order of the Assessing Officer on making an addition of rs. 33,86,568/- being delayed deposit of employees contribution to P.F. u/s. 36(1)(va) of the Income Tax Act, 1961 despite assessee contributing/depositing the same before the due date of filing of return of income u/s. 139(1) of the Act." 3. Assessee is engaged in the business of cultivating, growing and manufacturing tea in its own tea estates and had filed its return of income on 30.10.2019, reporting business income of Rs. 1,01,....

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....is submission, Ld. Sr. DR did not raise any objection. 5. We note from the facts on record that the disallowance has been made on the basis of Tax Audit Report in Form 3CD dated 28.09.2019 e-filed by the assessee on 01.10.2019 wherein in clause 20(b) of Form 3CD, the details of payment made towards employees' contribution for PF are reported with due date and the date of actual payment, indicating thereby the delay, if any. These details are tabulated as under: 20 b Details of contribution received from employees for various funda as referred to in section 36(1) (va)   S.No Nature of fund Sum received from employees Due date for payment The actual amount paid The actual date payment to the concerned aut....

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....11/2018 22 Provident Fund 340857 30/11/2018 340857 28/11/2018 23 Provident Fund 396785 03/12/2018 306785 03/12/2018 24 Provident Fund 173602 17/12/2018 173602 24/12/2018 25 Provident Fund 3355857 30/12/2018 335857 27/12/2018 26 Provident Fund 367307 01/01/2019 367307 01/01/2019 27 Provident Fund 108145 15/01/2019 108145 11/02/2019 28 Provident Fund 185983 29/01/2019 185983 29/01/2019                   6. In the above table, Ld. Counsel has claimed that there are mistakes in the reporting of actual payment date by the Tax Auditor and....