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2021 (11) TMI 378 - AT - Income TaxDelayed deposit of employees contribution to PF and ESI - amount was deposited before the due date of the filing of the return - HELD THAT:- As relying on HARENDRA NATH BISWAS [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 of the Hon'ble High Court 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.
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