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2022 (5) TMI 271 - ITAT JAIPUR
Disallowance of employee’s contribution of PF and ESI deposited belatedly but before due date of filing of return of income u/s 139(1) - HELD THAT:- Where Assessee had paid employees contribution of PF and ESIC, though beyond due date(s) under respective Acts but prior to due date of filing the Return of income under sec. 139(1) of IT Act, the payments cannot be disallowed u/s. 43B.
Respectfully following the order of this Bench in the case of Sanjay Porwal [2022 (4) TMI 898 - ITAT JAIPUR] the disallowance made on account of employees contribution towards PF & ESI deposited before due date of filing of return of income u/s 139(1) of the Act is deleted. - Decided in favour of assessee.