Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2021 (10) TMI 621 - ITAT DELHI
Delayed payment of employees’ contribution to PF & ESI - As submitted assessee has deposited the employees’ contribution to PF & ESI before the due date of filing of the income tax return - HELD THAT:- Since 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 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 and ESI. See M/S. BHARAT HOTELS LTD. [2018 (9) TMI 798 - DELHI HIGH COURT] - Decided in favour of assessee.