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2021 (12) TMI 1198 - AT - Income TaxDelayed employees contribution of ESI and Provident Fund - payment remitted before due date of filing of return - HELD THAT:- In the present case, the assessee has remitted the employees contribution in respect of PF & ESI beyond due date for payment but within due date of filing of return of income. Thus, we respectfully following the decision of Hon’ble Jurisdictional High Court in the case of CIT vs. M/s. Industrial Security & Intelligence India Pvt. Ltd.,[2014 (10) TMI 1049 - ITAT CHENNAI] we allow the appeal filed by the assessee.
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