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2022 (2) TMI 774 - AT - Income TaxDelayed Employees contribution to PF and ESI - Amount paid on or before the due date of filing of return u/sec.139(1) - HELD THAT:- As decided in M/S ESSAE TERAOKA PVT LTD [2014 (3) TMI 386 - KARNATAKA HIGH COURT] there is no distinction between employees’ and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishing return of income u/s 139(1) then no disallowance can be made towards employees’ contribution to provident fund. CIT(A) after considering the relevant details rightly deleted the additions made by the AO - We do not see any reasons to interfere with the order of the CIT(A). Hence, we inclined to uphold the CIT(A) order and dismiss the appeal filed by the revenue.
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