2025 (2) TMI 1456

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....och, Sr. DR ORDER PER PRADIP KUMAR KEDIA, AM : The instant appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 09.08.2023 passed by Commissioner of Income Tax (A), National Faceless Appeal Centre ("NFAC"), Delhi ["CIT(A)"] under s. 250 of the Income Tax Act, 1961 ["the Act"] arising from the order passed by Centralized Processing Center ....

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....ncome. The Ld. Counsel for the assessee adverted to the documentary evidences to point out that the payments have been duly carried out before the due date of filing of return of income and therefore the disallowance carried out by the Revenue authorities are not sustainable in law. 3. The Ld. Counsel further adverted to the disallowance of INR 8,54,091/- being employee's contribution to the PF....

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.... actually disbursed. The Ld. Counsel thus sought suitable relief in the matter. 4. The Ld. Sr. DR for the Revenue referred to and relied upon the orders of the lower authorities. 5. We have carefully considered the rival submissions. As regards the disallowance of INR 22,64,426/- being employer's contribution, it is the case of the assessee that disallowance under s. 36(1)(va) is not permiss....

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....holiday immediately prior to the due date of the deposits and secondly, the due date for deposit of employees contribution should be reckoned from the month in which the salary were actually disbursed rather than accrued as held in Sentinel Consultants P.Ltd. (supra) and plethora of other judgements of the Tribunal. We find substance in the plea of the assessee. The issue is thus also set aside to....