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2021 (11) TMI 1041 - ITAT DELHI
Disallowance of delay in deposit of employee's contribution to PF/ESI u/s. 36(1)(va) - payment before the due date of filing of return of income u/s. 139(1) - HELD THAT:- Principle laid down in the case of Vinay Cement Ltd.[2007 (3) TMI 346 - SC ORDER] have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 1-4-2021, no disallowance can be made that the payment to the employee's contribution to PF and ESI paid by the assessee before the due date of filing of return of income u/s. 139(1). Accordingly, we hold that no disallowance can be made in the assessment year prior to Assessment Year 2021-22. In the result, the disallowance confirmed by the Appeal Centre is deleted. - Decided in favour of assessee.