M/s. Sakthikanna Constrns Private Limited vs. The Income Tax Officer, Corporate Ward 6(3) Chennai

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order of the Commissioner of Income Tax(Appeals)(NFAC) Delhi for the Assessment Year 2018-19. The assessee filed Form 26AS and ledger extracts to show double time TDS made. The assessee also filed ledger extracts of EPF (employer's contribution) amounting to Rs.7,47,315/- and EPF administrative charges of Rs.50,331/- (Totalling Rs.7,97,646/-) which was paid before the due date for filing the return of income. The assessee prayed that Rs.7,97,646/- may be taken out from the total disallowance of Rs.15,15,018/- as it does not attract disallowance u/s 36(1)(va). The Ld.DR-Addl.CIT argued that the matter may be set aside to ld.AO to verify the averments and documents.…

Legal Issues

• 1. Verification of double time TDS made by the assessee.
• 2. Verification of EPF (employer's contribution) and EPF administrative charges.

Judgment Outcome

Decided in favour of Assessee.

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