https://www.taxtmi.com/caselaws?id=364975 The Tribunal allowed the appeals of the assessee for statistical purposes, providing a potential pathway for relief concerning the correctness of the assessment order on late payment of Employees' Contribution to PF/ESI. The Tribunal emphasized the importance of judicial precedents, highlighting that delayed deposits of PF/ESI are to be disallowed based on the Gujarat High Court's judgment, but the determination of delay should be made by the Assessing Officer. Relief, if found admissible, should be granted to the assessee based on observations made by a coordinate bench, indicating a possibility of relief based on the assessment of delay in deposits. en-us Wed, 27 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364975 The Tribunal allowed the appeals of the assessee for statistical purposes, providing a potential pathway for relief concerning the correctness of the assessment order on late payment of Employees' Contribution to PF/ESI. The Tribunal emphasized the importance of judicial precedents, highlighting that delayed deposits of PF/ESI are to be disallowed based on the Gujarat High Court's judgment, but the determination of delay should be made by the Assessing Officer. Relief, if found admissible, should be granted to the assessee based on observations made by a coordinate bench, indicating a possibility of relief based on the assessment of delay in deposits. Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364975