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2022 (10) TMI 218 - AT - Income TaxDelayed deposit of the employee’s share of contributions towards Provident fund (PF) and Employees State Insurance (ESI) by the assessee - HELD THAT:- As relying on case of Ind Synergy Lyd. [2022 (4) TMI 36 - ITAT RAIPUR] as the employees contributions to PF and ESI was deposited by the assessee before the “due date” of filing of its return of income for the year under consideration, therefore, the same being saved by the provisions of Sec. 43B of the Act could not have been disallowed by the A.O. We, thus, in the backdrop of our aforesaid deliberations setaside the order of the CIT(A) and vacate the disallowance made by the A.O -Appeal of the assessee is allowed.
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