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2021 (10) TMI 622 - ITAT DELHIAddition u/s 43B - Delayed payment of employees’ contribution to PF & ESI - CIT(A) deleted the addition subject to verification of payment at the end of the A.O - HELD THAT:- Adjustment u/s 43B(b) was made by the CPC on account of belated payment of PF and ESI payment of Bonus and GST - as submission of the Assessee that the above payments were made before the due dates as prescribed under the respective Act and due to a clerical mistake in the reporting by the Auditor’s the same was disallowed. Since the Ld. CIT(A) has sustained the addition merely based on the report of the Auditor, therefore, considering case in the interest of justice, restore this issue to the file of the A.O. with a direction to verify the details and if the payments are made before the specified date, then, to delete the addition. Ground of appeal No.1 of the assessee is accordingly allowed for statistical purposes.
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