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2021 (10) TMI 881 - AT - Income Tax
Delayed deposits of employees contribution of ESI & PF - assessee did not deposit the amounts of employees contribution as per the provisions of section 36(1)(va) - deposits made prior to filing of the return of income u/s 139(1) - HELD THAT:- As decided in HARENDRA NATH BISWAS VERSUS DCIT, CIRCLE-29 KOLKATA [2021 (7) TMI 942 - ITAT KOLKATA] we do not accept the Ld. CIT(A)'s stand denying the claim of assessee since assessee delayed the employees contribution of EPF & ESI fund and as per the binding decision in Vijayshree Ltd.[2011 (4) TMI 63 - ITAT KOLKATA] u/s. 36(1)(va) of the Act since assessee had deposited the employees contribution before filing of Return of Income. Therefore, the assessee succeeds and we allow the appeal of the assessee.