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2021 (10) TMI 620 - AT - Income TaxDelayed payment of employees’ contribution to PF & ESI - Assessee filed rectification application u/s 154 stating that contribution has already been paid into the relevant fund account well before the due date specified for furnishing of return of income under sub-section (1) of section 139 - HELD THAT:- As in the instant case the assessee admittedly has deposited the employees’ contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decision M/S. BHARAT HOTELS LTD. [2018 (9) TMI 798 - DELHI HIGH COURT], thus hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC on account of belated payment of employees’ contribution to PF & ESI - We set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. - Decided in favour of assessee.
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