https://www.taxtmi.com/caselaws?id=423240 The Tribunal allowed the appeal of the assessee, condoning the delay in filing the appeal due to reasons related to the Covid-19 pandemic. The Tribunal directed the deletion of the addition made by the AO for delayed deposit of employees' contributions towards ESI and PF, as the contributions were made before the due date of filing the return of income under Section 139(1). The Tribunal emphasized the binding nature of decisions from the Hon'ble Rajasthan High Court in such matters. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 02 Jun 2022 08:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423240 The Tribunal allowed the appeal of the assessee, condoning the delay in filing the appeal due to reasons related to the Covid-19 pandemic. The Tribunal directed the deletion of the addition made by the AO for delayed deposit of employees' contributions towards ESI and PF, as the contributions were made before the due date of filing the return of income under Section 139(1). The Tribunal emphasized the binding nature of decisions from the Hon'ble Rajasthan High Court in such matters. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423240