2025 (7) TMI 1744

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.... PER: NARINDER KUMAR, JUDICIAL MEMBER. On 16.01.2025, appeal filed by the assessee appellant, before Learned CIT(A), NFAC, Delhi, while challenging order dated 25.07.2022 issued u/s 154 of Income Tax Act, 1961 (in short "the Act"), came to be dismissed, while observing as under:- "5.6 in view of the above, mandatory condition of making the payment of the employees contribution to the....

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....led Income Tax Return (ITR) for the assessment year 2018-19, on 28.09.2018. The case of the assessee was processed by Central Processing Centre (CPC) of the department and thereupon, intimation u/s 143(1) of the Act, came to be issued, which revealed that CPC made certain additions, including disallowance of a sum of Rs. 14,03.538/- towards bonus amount and a sum of Rs. 5,172/- towards employees c....

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....T(A), on any other ground. 7. Ld. DR for the department has not disputed payment of the above said amount of Rs. 14,03,538/- by way of bonus on 17.09.2018 i.e. before due date of filing of return i.e. 30.09.2018. 8. As is available from copy of intimation u/s 143(1) of the Act, the assessee filed return on 28.09.2018. 9. As per paper book submitted today, on behalf of the appellant, follo....

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.... award bonus for the FY 2017-18. Paper book contains copy of balance sheet of the assessee as on 31.03.2018. Copy of the audit report submitted u/s 44AB of the Act, is dated 14.08.2018. As per its column No. 26(1)(B)(b), (page 23 of the paper book), bonus of Rs. 14,03,538/- is stated to have been not paid on or before the due date for furnishing of return u/s 139(1) of the Act. However, as i....