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2022 (4) TMI 1060 - ITAT CHANDIGARH
Late payment of Employees contribution to EPF and other Welfare Funds - no payment till the due date, mentioned in the respective Acts, but before the due date of filing return of income u/s. 139(1) of the Income Tax Act - HELD THAT:- As relying on RAJA RAM [2021 (11) TMI 370 - ITAT CHANDIGARH] additions made by the Assessing Officer and sustained by the Ld. CIT(A) on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s. 139(1) 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.