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2022 (10) TMI 906 - AT - Income TaxDisallowance of employee’s contribution u/s. 36(1)(va) - HELD THAT:- As the assessee submitted that all the ESI amounts have been paid within the statutory time limits under the ESI Act. The counsel for the assessee stated that it was owing to a software error in filing Audit Report that the columns got interchanged, leading to the present misunderstanding. Assessee drew our attention (copies of Challaans for payment of Employees State Insurance Corporation) of the paper book to point out that all ESI contributions have been paid before the due dates as per the relevant Act. Accordingly, it was submitted that the matter may kindly be restored to the file of AO to carry out the necessary verifications. DR also did not object to the matter being restored to the file of the AO for the same. Therefore, in the interests of justice, we are restoring the matter to the file of the AO to carry out the necessary verification to ascertain if the payments have been made within due date under the ESI/relevant Act. Appeal of the assessee is allowed for statistical purposes.
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