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2022 (3) TMI 874 - AT - Income TaxDelay deposit of employees' contribution to PF/ESI - Amount for having not paid the same on or before the prescribed due dates as per section u/s. 36(1)(va) of the Act - Payment before furnishing the return of income under section 139(1) - HELD THAT:- In the present case, it is not in dispute that the assessee deposited the contribution of PF & ESI belatedly in terms of section 36(1)(va). However, the said deposits were made prior to filing of return of income u/s. 139(1) - It is noticed that an identical issue having similar facts has already been adjudicated in RAJA RAM [2021 (11) TMI 370 - ITAT CHANDIGARH] wherein addition on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s. 139(1) of the Act, in both the years under consideration prior to the amendment made by the Finance Act, 2021 w.e.f. 1.4.2021 vide Explanation 5, are deleted. - Decided in favour of assessee.
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