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2022 (2) TMI 872 - AT - Income TaxLate payment of employees’ contribution to PF and ESI - Payment after the due date prescribed but, paid on or before the due date of filing of the income-tax return/s 139(1) - HELD THAT:- Identical issue had come up before the Tribunal in the case of M/s Adama Solution P. Ltd[2021 (10) TMI 621 - ITAT DELHI] assessee admittedly has deposited the employees' contribution to PF & ESI before the due date of filing of the income tax return, therefore, CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC on account of belated payment of employees' contribution to PF and ESI. Since the assessee, in the instant case, has, admittedly, deposited the employees’ contribution to PF and ESI before the due date of filing of the return, therefore, we hold that the CIT(A) is not justified in sustaining the addition made by the AO on account of late payment of employees’ contribution to PF and ESI under section 36(1)(va) - Accordingly, the order of the CIT(A) is set aside and the grounds raised by the assessee are allowed.
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