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2021 (9) TMI 767 - ITAT JAIPURAddition u/s 36(1)(va) - delayed payment of employees contribution towards PF & ESI - actual date of deposit of employees contribution towards ESI/PF - HELD THAT:- On perusal of both the manual tax audit report as well as data reflected in the return of income, we find merit in the contention advanced by the ld A/R and note that except for the date of deposit, the rest all data is exactly identical in terms of period/month of contribution and amount of contribution towards ESI/PF and in respect of date of deposit, the data in the manual tax audit report shows the actual date of deposit in “dd/mm/yy” format whereas the data as reflected in the return of income shows actual date of deposit in “mm/dd/yy” format which apparently has resulted in showing delay in deposit of employees contribution. Given that these details in terms of manual tax audit report and copy of challans reflecting payment of ESI/PF contribution have been submitted before us by way of additional evidence, we hereby admit the same in the interest of substantial justice and remand the matter to the file of the AO for the limited purposes of verifying the actual date of deposit of employees contribution towards ESI/PF as so claimed and where on verification, the AO found the same to be in order, the AO is directed to allow the necessary relief to the assessee by deleting the addition so made.
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