2025 (2) TMI 1937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Ms. Anitha, Addl.CIT ORDER PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/APL/S/250/2024-25/1068376167(1) dated 05.09.2024 of the Learned Commissioner of Income Tax [herein after "CIT(A), National Faceless Appeal Center [NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....temporary rules and law governing the subject. The Ld. Counsel further argued that the decision of Ld.CIT(A) is also flawed as he has confirmed the addition on wrong premise of ESI and PF being on the same putting for the purposes of section 36(1)(iv) r.w. rule 87. The Ld. DR vehemently supported the order of lower authorities. 3.0 We have heard rival submissions on the matter in the light of m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the act provides as under:- (iv) "....any sum paid by the assessee as an employer by way of contribution towards a recognized provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognizing the provident fund or approving the superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be calculated in respect of "same employee". We have noted that the Ld.AO has not examined any calculation to this effect and has merely applied the filter on gross payments. The order of the Ld. AO thus suffers from the defect of an order not complying with the statutory provisions governing the matter. Accordingly, we set aside the order of lower authorities and direct the Ld. AO to recalculate ....