2021 (10) TMI 1256

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.... A.Y. 2018-19 on 24.10.2018 declaring total income at Rs. 28,29,070/-. CPC vide intimation dated 21.05.2019 passed u/s 143(1) of the Act determined the total income at Rs. 30,90,910/- by inter alia making addition of Rs. 2,61,847/- u/s 36(1)(va) of the Act. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 31.07.2020 in Appeal No.10092/19-20 dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal and has raised the following grounds: "1. Action of the CIT(A) in confirming the action of AO in making an addition of Rs. 2,61,847/- u/s 36(1)(va) of the Act for delayed deposit of employees contribution of EPF and ESI but paid before the due date of ....

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....on be deleted. 5. Learned DR on the other hand supported the order of CIT(A) and also placed reliance on the decision rendered by Delhi High Court in the case of Bharat Hotels Ltd. (supra). 6. I have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect to disallowance u/s 36(1)(va) of the Act on account of delayed deposit of PF/ESI dues. It is an undisputed fact that though there has been delay in deposit of PF/ESI dues but it is also an undisputed fact that money collected from employees, have been deposited with the appropriate authorities before filing of return of income. I find that Delhi Bench of Tribunal in the case of Dee Development Engineers Ltd. (supra) a....