2025 (7) TMI 1744

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.... 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 PF and ESI funds within 15 days of the close of e....

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....9, 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 contribution to PF, which was deposited late. 6. The asses....

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.... 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, following documents/submissions were furnished by the assessee appellant be....

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....tted 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 is available from the information available at pages 44 to 48 of the paper book, said amount of bonus is stated to have been paid on 17.09.2018. ....