Allowing the petition the court held that though the claim was not made in the return. The Employees’ contribution of Provident Fund were made before due date of filing of return. Accordingly the dismissal of the revision petition by the Commissioner is held to be not justified. Commissioner is directed to decide the petition in accordance with law, guided by the High Court decision in CIT v. Ghatge Patil Transports Ltd ( 2014) 368 ITR 749 (Bom.)(HC) (AY. 2015 -16)
Geekay Security Services (P) Ltd. v. Dy. CIT (2019) 306 CTR 277 / 173 DTR 164 / 261 Taxman 152 (Bom.)(HC)
S. 264 : Commissioner-Revision of other orders–Claim was not made in the return-Employees’ contribution of Provident Fund were made before due date of filing of return-Dismissal of the revision petition by the Commissioner is held to be not justified – Commissioner is directed to decide the petition in accordance with law. [S.36(1)(va), 139, 143(1) ]