Assessee filed its return of income for relevant year and claimed refund of certain amount. Subsequently, assessee received a communication from CPC proposing a positive adjustment under section 36(1)(va) in respect of employees’ contribution to Provident Fund\/Employees’ State Insurance (PF\/ESI) on ground that same had not been credited to employees’ account on or before prescribed due date.\u00a0 Assessee upon receipt of said communication, examined Tax Audit Report (Form 3CD) and found that there was an error in mentioning due date for payment of PF\/ESI contribution in column 20b of Form 3CD.\u00a0 The assessee filed a revised return and raised a claim of refund, revised return was filed beyond prescribed time-limit and assessee filed an application for condonation of delay in filing revised return.\u00a0 Application was rejected by Principal Commissioner on ground that reason for inordinate delay in filing of returns did not seem to be genuine. On writ the Court held that\u00a0\u00a0 assessee was not responsible for mentioning incorrect dates in Form 3CD as same was issued by Chartered Accountant of assessee wherein, mistakes were committed in mentioning due dates for payment of PF\/ESI in column 20(b) in Form 3CD.\u00a0 Principal Commissioner while exercising jurisdiction under section 119(2)(b) ought to have condoned delay in filing revised return by assessee so as to enable assessee to claim refund as per return of income filed by assessee. Order was quashed\u00a0 the delay was condoned, the Commissioner was directed to pass de novo\u00a0 order\u00a0 in accordance with law. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes-Circular-Belated revised return of income-Condonation of delay\u2014Reasonable cause-Mistake by chartered accountant\u2014Rectify error in Tax Audit Report pertaining to due date of payment of employees contribution to PF\/ESI-Incorrect dates in Form 3CD–On writ thee Court held that Principal Commissioner ought to have condoned delay in filing return of income by assessee.[S 36(1)(va), 43B, 119(2(b). Form No 3CD, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59437","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fsF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59437"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59437\/revisions"}],"predecessor-version":[{"id":59438,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59437\/revisions\/59438"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}