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2022 (9) TMI 344 - ITAT RAIPURDelayed payment of employees contribution to ESI and EPF u/s.36(1)(va) - Deposits prior to the “due date” of filing of its return of income - HELD THAT:- Admittedly, it is though a matter of fact borne from record that the assessee had delayed deposit of an amount of Rs.10,02,073/- towards employee’s share of contributions towards PF & ESIC i.e. beyond the stipulated time period contemplated under the respective Employees Welfare Act, but had deposited the same prior to the “due date” of filing of its return of income for the year under consideration. Backed by the aforesaid facts, it is the claim of the assessee that now when the amount in question had been deposited prior to the “due date” of filing of its return of income, therefore, no disallowance of the same was called for u/s.43B As the facts and the issue involved in the aforesaid order of the Tribunal in the case of Ind Synergy Ltd. [2022 (4) TMI 36 - ITAT RAIPUR] remains the same as are there before us in the case of the present assessee, therefore, we respectfully follow the same. We, thus, in terms of our aforesaid observations set-aside the order of the CIT(Appeals) and direct the AO to vacate the disallowance.
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