TMI Blog2021 (11) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... e due date of filing the return of income. In the case of PCIT vs. Pro Interactive Service (India) Pvt. Ltd. [ 2018 (9) TMI 2009 - DELHI HIGH COURT] has held that 'the legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. The Hon'ble High Court has further held that legislative intent and objective is not to treat belated payment of Employee's Provident Fund (EPD) and Employee's State Insurance Scheme (ESI) as deemed income of the employer under the Act. Tribunal in the case of CIT v. Dee Development Engineers Ltd.[ 2021 (4) TMI 393 - ITAT DELHI] has decided the issue in favour of the assessee holding that no disallowance u/s. 36(1)(v) r.w.s. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various decisions, submitted that the addition is not justified since the assessee has deposited the employees' contribution to PF and ESI before the due date of filing the return of income. However, the ld. CIT(A), following the decision of the Hon'ble Delhi High Court in the case of CIT vs. Bharat Hotels Ltd., reported in 410 ITR 417 and various other decisions, held that the assessee is not entitled to deduction u/s. 36(1)(va) due to failure on his part in depositing the employees' contribution on or before the due date. 4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 5. The ld. Counsel for the assessee submitted that a number of High Courts including the jurisdictional High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious other decisions as per his case law compilation, he submitted that under identical circumstances, the courts/coordinate Benches of the Tribunal have held that no disallowance u/s. 36(1)(va) r.w.s. 2(24)(x) can be made if the employees' contribution to PF and ESI have been deposited prior to the due date of filing of the return of income. 7. The ld. DR, on the other hand, relied on the order of the CIT(A). 8. I have considered the rival arguments made by both the sides and perused the record. The only question to be decided in the grounds raised by the assessee is regarding the allowability of employees' contribution to PF and ESI if deposited after the due date prescribed under the relevant Act, but, before the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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