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2022 (3) TMI 476 - AT - Income TaxEmployees’ shares towards contribution to PF and ESI - assessee had deposited beyond the due date mentioned in the provisions of the relevant Act but had deposited before the due date of filing of return of income tax - HELD THAT:- There is no dispute between the parties regarding the dates of deposit of ESI and PF which clearly are beyond the prescribed date of deposit as applicable under the respective acts. However, there is no dispute between the parties that these deposits were made before the filing of return of income for the relevant assessment year. As in the case of Sagun Foundry (P.) Ltd. [2016 (12) TMI 1479 - ALLAHABAD HIGH COURT] has dealt with similar issue and after taking into account the judgment of Hon'ble Supreme Court in the case of CIT vs. Alom Extrusion Ltd [2009 (11) TMI 27 - SUPREME COURT] has decided the similar issue in favour of the assessee.
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