Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 825 - AT - Income TaxDisallowance u/s. 36(1)(va) in respect of Contribution made to PF & ESI - contribution before due date of filing the return u/s. 139(1) - HELD THAT:- Similar view has been taken by the Tribunal recently in a batch of appeals in the cases of Raj Kumar vs. ITO(CPC), Bengaluru [2022 (2) TMI 1224 - ITAT DELHI] after considering various case laws on the issue. Respectfully following the said above decisions thus hold that the Employees Contribution towards PF & ESI made before due date of filing the return u/s. 139(1) have to be allowed as deduction. Accordingly, we direct the Assessing Officer. - Decided in favour of assessee.
|