TMI Blog2022 (7) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 (4) TMI 1541 - ITAT CUTTACK] after discussing in detail and following the plethora of case laws, has held that it is not disputed that the payment of employees contribution to PF and ESI was made before filing of the return u/s.139(1) of the Act and accordingly deleted the addition made by the AO and confirmed by the CIT(A) on account of delay in depositing the employees contribution to PF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case, the Bench proceeded to dispose off the appeal after rejecting the adjournment application filed by the department. 3. The sole issue involved in the present appeal is with regard to confirming the disallowance of Rs.2,16,046/- towards late payment of employees contribution to provident fund and ESI. 4. Ld. AR of the assessee drew our attention to the computation of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the authorities below as well as the relevant documents filed before us in the form of paper book, we found that the assessee has suo moto disallowed the amount of contribution to the employees contribution fund u/s.43B of the Act and the same has also been disallowed by the AO u/s.36 of the Act, which also amounts to double taxation. Further, on perusal of the orders of the authorities below, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disputed the facts of the case that the amount has been deposited by the assessee before the due date of filling return of income. So far as employee s contribution is concerned it is not governed by section 43B but by section 2(24)(x) and 36(1)(va). The Cuttack Bench of the Tribunal in the case of Pashupati Ispat Pvt. Ltd. in ITA No. 101/CTK/2021, vide order dated 06.04.2022 after discussing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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