2021 (11) TMI 773

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....ated 4th August, 2020 of the CIT(A)-8, New Delhi, relating to Assessment Year 2007-08. 2. The only effective ground raised by the assessee in the instant appeal is regarding the order of the CIT(A) in confirming the disallowance of Rs. 2,62,984/- on account of delayed payment of employees' contribution to PF and ESI. 3. Facts of the case, in brief, are that the assessee is a private limited ....

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....iting the employees' contribution on or before the due date. 4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 5. The ld. Counsel for the assessee submitted that a number of High Courts including the jurisdictional High Court and the coordinate Benches of the Tribunal have taken the view that where the employees' contribution to PF and ESI have be....

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....inate Bench of the Tribunal in the case of CIT v. Dee Development Engineers Ltd., ITA 4959/Del/2016, order dated 08.04.2021, he submitted that the Tribunal, following the above decision of the Hon'ble Delhi High Court in the case of Pro Interactive Service (India) Pvt. Ltd. (supra) has decided the issue in favour of assessee where the employees' contribution to PF and ESI were deposited af....

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....ution to PF and ESI if deposited after the due date prescribed under the relevant Act, but, before the due date of filing of return of income u/s. 139(1) of the Act. Admittedly, the assessee, in the instant case, has deposited the employees' contribution to PF and ESI after the relevant date prescribed under the PF and ESI Act, but, before the due date of filing the return of income. I find, t....