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2023 (2) TMI 246 - ITAT DELHIDelayed Employees’ contribution to the Employees Provident Fund (EPF) and the Employees State Insurance Scheme (ESI) - Disallowance u/s 43B or u/s 36(1)(va) - amount claimed on payment of PF and ESI if deposited on or before due date of filing of return - HELD THAT:- As decided in PRO INTERACTIVE SERVICE (INDIA) PVT. LTD. [2018 (9) TMI 2009 - DELHI HIGH COURT] and AIMIL LIMITED [2009 (12) TMI 38 - DELHI HIGH COURT] Hon’ble Courts have allowed the employees’ contributions qua PF and ESI as expenditure on actual payment, may be made after the due date as prescribed in the relevant Acts, but before the due date of filing of return of income u/s.139(1) of the Act and also not drawn any distinction between the employee’s and employer’s share qua PF & ESI contributions, hence, the conclusion drawn by the ld. Commissioner in directing the Assessing Officer to allow deduction if the payments are found made before due date of filing the return, do not require any interference as the impugned order does not suffers from any perversity, impropriety and/or illegality, consequently issue raised by the Revenue Department is not tenable - Appeal filed by the Revenue is dismissed.
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