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2021 (12) TMI 1042 - AT - Income TaxDeposit of employees’ contributions qua ESI & PF after the due date - deposit before the due date of filing of return of income u/s.139(1) - HELD THAT:- We may observe that the issue related to the employees’ contributions qua ESI & PF involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in VINKO AUTO INDUSTRIES LIMITED VERSUS DCIT, CPC, BANGALORE. [2021 (12) TMI 574 - ITAT AMRITSAR] wherein the Tribunal has deleted the disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1). Disallowances qua empoyeess’ contribution towards PF and ESI, sustained by the Ld. CIT(A) stands deleted. - Decided in favour of assessee.
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