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2021 (12) TMI 1322 - AT - Income TaxLate payments towards EPF and ESI u/s 36(1)(va) - payment before furnishing the return of income under section 139(1) - HELD THAT:- As relying on Mohangarh Engineers and Construction Company [2021 (9) TMI 1319 - ITAT JODHPUR] since assessee had deposited the employees contribution before filing of Return of Income. Therefore, the assessee succeeds. Impugned 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) 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.
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