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2022 (4) TMI 495 - AT - Income TaxDisallowance made under the head of PF/ESI for delayed payment under section 36(1)(va) read with section 2(24)(x) and section 43B - HELD THAT:- We find that the issue in hand is covered in favour of assessee by the said order of Vijay Shree Ltd [2011 (9) TMI 30 - CALCUTTA HIGH COURT] and in the case of Lumino Industries [2021 (11) TMI 926 - ITAT KOLKATA] wherein direct the AO to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139( 1) Considering the uncontroverted factual matrix on record about the deposit of the contributions before the due date of filing of return u/s. 139(1) of the Act and respectfully following the above decision of the Hon’ble Jurisdictional High Court, the disallowance made by the ld.AO and confirmed by the ld. CIT(A) is hereby deleted. Grounds raised by the assessee are allowed.
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