https://www.taxtmi.com/caselaws?id=421555 The ITAT Chennai allowed the assessee's claim for deduction of employees' contribution to PF/ESI under Sec. 36(1)(va) r.w.s. 2(24)(x), read with Sec. 43B, where such contributions were deposited before the due date for filing the return of income under Sec. 139(1). Relying on its own coordinate bench precedent, the Tribunal held that payment of employees' contributions to welfare funds before the Sec. 139(1) due date satisfies the statutory requirement, notwithstanding delays vis-à-vis the respective fund due dates. The disallowance made by the revenue authorities was therefore directed to be deleted, and the issue on merits was decided in favour of the assessee. en-us Mon, 11 Apr 2022 00:00:00 +0530 Tue, 16 Dec 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421555 The ITAT Chennai allowed the assessee's claim for deduction of employees' contribution to PF/ESI under Sec. 36(1)(va) r.w.s. 2(24)(x), read with Sec. 43B, where such contributions were deposited before the due date for filing the return of income under Sec. 139(1). Relying on its own coordinate bench precedent, the Tribunal held that payment of employees' contributions to welfare funds before the Sec. 139(1) due date satisfies the statutory requirement, notwithstanding delays vis-à-vis the respective fund due dates. The disallowance made by the revenue authorities was therefore directed to be deleted, and the issue on merits was decided in favour of the assessee. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421555