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2021 (4) TMI 535 - ITAT CHENNAIDelayed remittance of Provident Fund contribution and ESI - disallowance u/s 36(1)(va) OR u/s 43B - DR has argued that unlike the employers contribution, the employees part of contribution to PF and ESI are not allowable under section 43B of the Act since the said contributions are not paid within the due dates as specified in the respective Acts, and such unpaid employees contributions are liable for disallowance under section 36(1)(va) r.w. section 2(24)(x) - By following the decision of CIT v. Industrial Security & Intelligence India Pvt. Ltd. [2015 (7) TMI 1063 - MADRAS HIGH COURT] CIT(A) directed the Assessing Officer to allow the actual amount paid before the due date of filing the returns under section 139(1) of the Act - HELD THAT:- As in this case, on perusal of the details of break-up of the PF/ESI contribution remitted on the actual dates as furnished by the ld. Counsel for the assessee, we find that the assessee has remitted the remittance of the employee’s contribution to PF and ESI much before the filing of the return of income under section 139(1) of the Act on 26.09.2014 for the assessment year 2014-15. In view of the above facts and respectfully following the above decision of the Hon’ble Jurisdictional High Court, we find no infirmity in the order passed by the ld. CIT(A) on this issue and accordingly, the ground raised by the Revenue stands dismissed.
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