Now a days CPC Centre Bengaluru is disallowing u\/s 36(1)(va) late deposit of PF \/ ESI (employees share) but deposited before the due date of filing of return and claimed by the assessee u\/s 43B. There are lots of judgments on this issue by Supreme Court in Vinay Cement Ltd. and Altom Extrusion Ltd. Delhi High Court also gave judgment in favor of assessee in AIMIL Ltd., Dhamendra Sharma, SPL Ltd. etc. Recently, DHC confirmed the disallowance in Bharat Hotel Ltd case and keeping in view the judgment the CIT (A) in Delhi and ITAT in Delhi are confirming the disallowance. Some High Courts have confirmed the addition and some decided in favor of the assessee. <\/p>\n
Sir, Income Tax Act is a central govt. act. Do you think it is fair some High Courts are disallowing and some are allowing. It is against the principle of judicial discipline and comity of course.<\/p>\n
There is no loss to the revenue if there is some delay in deposit as assessee pays interest on late deposit under PF \/ ESI Act. <\/p>\n
Unnecessary litigation is increasing as CPC Centre has feeded disallowance in every case.<\/p>\n
On the one hand, govt is encouraging that litigation should be reduced by filing application under Vivad Se Vishwas Scheme but here due to automatic disallowance by the CPC Centre the litigation is increasing. Please clarify the issue and the matter should be taken with the govt. There should be one law in the whole country not state wise decisions. <\/p>\n","protected":false},"excerpt":{"rendered":"
Now a days CPC Centre Bengaluru is disallowing u\/s 36(1)(va) late deposit of PF \/ ESI (employees share) but deposited before the due date of filing of return and claimed by the assessee u\/s 43B. There are lots of judgments on this issue by Supreme Court in Vinay Cement Ltd. and Altom Extrusion Ltd. Delhi High Court also gave judgment in favor of assessee in AIMIL Ltd., Dhamendra Sharma, SPL Ltd. etc. Recently, DHC confirmed the disallowance in Bharat Hotel Ltd case and keeping in view the judgment the CIT (A) in Delhi and ITAT in Delhi are confirming the disallowance. Some High Courts have confirmed the addition and some decided in favor of the assessee. Sir, Income Tax Act is a central govt. act. Do you think it is fair some High Courts are disallowing and some are allowing. It is against the principle of judicial discipline and comity of course. There is no loss to the revenue if there is some delay in deposit as assessee pays interest on late deposit under PF \/ ESI Act. Unnecessary litigation is increasing as CPC Centre has feeded disallowance in every case. On the one hand, govt is encouraging that litigation should be reduced by filing application under Vivad Se Vishwas Scheme but here due to automatic disallowance by the CPC Centre the litigation is increasing. Please clarify the issue and the matter should be taken with the govt. There should be one law in the whole country not state wise decisions.<\/p>\n