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2022 (6) TMI 1308 - AT - Income TaxDelayed deposit of employees’ share of EPF and ESI etc - HELD THAT:- We find that the identical issue was came up before this Tribunal in the case of Prashant Arun Sangai [2022 (6) TMI 1305 - ITAT PUNE] wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of CIT vs. Nipso Polyfabriks Ltd.[2012 (11) TMI 592 - HIMACHAL PRADESH HIGH COURT] held that as assessee did deduct employees’ share of EPF and ESI and paid the same after the due date under the respective legislations but before the time stipulated for filing return u/s 139(1) of the Act for the year under consideration. In our opinion, this issue is no more res integra in view of several judgments allowing deduction u/s 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 - Decided in favour of assessee.
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