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2021 (11) TMI 1043 - ITAT JAIPUR
Late payments towards EPF and ESI u/s 36(1)(va) r.w.s. 2(24)(x) - HELD THAT:- Since the facts involved in the present case are identical to the facts involved in the case of Mohangarh Engineers and Construction Company Vs. DCIT [2021 (8) TMI 563 - ITAT JODHPUR] and in the case of Bikaner Ceramics Private Limited, Bikaner Vs. ADIT, CPC, Bangaluru [2021 (9) TMI 1319 - ITAT JODHPUR] wherein addition deleted as the said deposits were made prior to filing of return of income u/s 139(1) - So respectfully following the aforesaid referred to order, the disallowances sustained by the Ld. CIT(A) are deleted. - Decided in favour of assessee.