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2022 (10) TMI 110 - AT - Income TaxBelated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) - HELD THAT:- We are of the view that the AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after the filing of the return of income. Respectfully following the decision we allow the ground raised by the assessee and direct the AO to delete the addition. See PRO INTERACTIVE SERVICE (INDIA) PVT. LTD. [2018 (9) TMI 2009 - DELHI HIGH COURT] - Decided in favour of assessee.
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