https://www.taxtmi.com/caselaws?id=310931 ITAT Raipur ruled in favor of the assessee regarding delayed deposit of employee contributions towards ESI/PF. The tribunal held that AO cannot summarily disallow such contributions under section 143(1) when payments are made before the due date of filing income tax returns under section 139(1). Following precedent from Kalpesh Synthetics case, the tribunal found that delayed payment beyond statutory due date does not automatically trigger disallowance if payment occurs before return filing deadline. The addition made by AO was vacated. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 27 Nov 2023 05:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310931 ITAT Raipur ruled in favor of the assessee regarding delayed deposit of employee contributions towards ESI/PF. The tribunal held that AO cannot summarily disallow such contributions under section 143(1) when payments are made before the due date of filing income tax returns under section 139(1). Following precedent from Kalpesh Synthetics case, the tribunal found that delayed payment beyond statutory due date does not automatically trigger disallowance if payment occurs before return filing deadline. The addition made by AO was vacated. Case-Laws Income Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310931