https://www.taxtmi.com/caselaws?id=419543 The Tribunal concluded that the addition made by the CPC under Section 143(1) for delayed deposit of employees' contributions towards ESI and PF, paid before the due date for filing the return, should be deleted. The Tribunal allowed the assessee's appeal and directed the deletion of the disallowed amount of Rs. 2,24,270/-. The same reasoning and conclusions were applied to other related appeals for the assessment years 2018-19 and 2019-20, resulting in those appeals being allowed as well. en-us Wed, 19 Jan 2022 00:00:00 +0530 Mon, 14 Mar 2022 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419543 The Tribunal concluded that the addition made by the CPC under Section 143(1) for delayed deposit of employees' contributions towards ESI and PF, paid before the due date for filing the return, should be deleted. The Tribunal allowed the assessee's appeal and directed the deletion of the disallowed amount of Rs. 2,24,270/-. The same reasoning and conclusions were applied to other related appeals for the assessment years 2018-19 and 2019-20, resulting in those appeals being allowed as well. Case-Laws Income Tax Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419543