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2022 (2) TMI 166 - ITAT CHANDIGARH
Late deposit of employee's contribution to ESI/EPF - amount paid before the due date of filing of return of income u/s 139(1) - HELD THAT:- As relying on case of Raja Ram [2021 (11) TMI 370 - ITAT CHANDIGARH] the impugned additions made by the Assessing Officer and sustained by the CIT(A) on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s. 139(1) of the Act, in both the years under consideration prior to the amendment made by the Finance Act, 2021 w.e.f. 1.4.2021 vide Explanation 5, are deleted. - Decided in favour of assessee.