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2022 (4) TMI 1541 - AT - Income TaxDisallowance towards late payment of employees contribution to provident fund and ESI - Contribution made admittedly after the due date as prescribed under the relevant statute but before the due date of filing of the return - HELD THAT:- Hon’ble SC in case of M/s Rajasthan State Beverages Corporation Ltd [2017 (7) TMI 1087 - SC ORDER] Amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed u/s 43B or u/s 36(1)(va). The disputed controversy in the present case has been answered accordingly and the dispute which is for the assessment year 2020-21 and before is decided in favour of the assessee. AO is directed accordingly to delete the additions made for delayed remittance of employee’s contribution to PF / ESI after the due date under respective statutes but paid before the due date of filing of return of income u/s 139(1) of the income tax act. As following the decision of Rukmani Infra Projects Ltd. [2022 (3) TMI 1536 - ITAT CUTTACK] we set aside the orders of lower authorities and delete the addition made by the AO and confirmed by the CIT(A) on account of delay in depositing the employees contribution to PF & ESI. Decided in favour of assessee.
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