2022 (2) TMI 179

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....1 passed by the CIT(A), National Faceless Appeal Centre, in relation to the assessment year 2018-19. 2. The only issue raised in this appeal is against the confirmation of disallowance of Rs. 3,50,650 made by the AO on account of late deposit of employees' share of EPF and ESI but before the due date u/s. 139 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). 3. Briefly stat....

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....ive Acts but before the date prescribed u/s. 139 of the Act. The Hon'ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees' or employer's contribution and both are to be allowed as deduction if deposited before the due date. 5. At this juncture, it is relevant to mention that the Finance Act....