No disallowance u/s 40(a)(ia) in respect of TDS deposited prior to due date of filing of return of income:

AO made disallowance u/s 40(a)(ia) in respect of tax duly deducted at source but paid to the Govt. Dept. in June 2009 since he was of the view that such TDS ought to have been paid before 31/03/09. The Hon’ble ITAT held that since such TDS was paid to the Govt. Dept. prior to the due date of filing return of income, no disallowance u/s 40(a)(ia) is warranted.

[ITO vs. Tej Organisers Pvt. Ltd. – ITA No.2466/Ahd/2012]