2022 (11) TMI 69

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mohanty , Sr. DR ORDER Per Bench This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 30.3.2022 in Appeal No. ITBA/NFAC/S/250/2021-22/1042034770(1) for the assessment year 2016-17. 2. Shri K.K. Bal, ld. AR appeared for the assessee and S.C. Mohanty, ld. Sr DR appeared for the revenue. 3. It was submitted by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion to PF and ESI has been paid beyond the time prescribed under the relevant PF Act, then same is not allowable under section 43B even after the payment has been made before the due date of filing of return under the Income tax Act. It was the submission that the amount of employees contribution to PF and ESI, which has not been paid within the due date as prescribed under the relevant Act, has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribution. However, as ld. AR submitted that the employees contribution to PF and ESI has been paid in some cases within grace period provided under the respective Act and also in some cases the salary has been paid belatedly, consequently, there was delay in payment of employees contribution to PF and ESI. This issue is restored to the file of the Assessing Officer for reexamination and re-adjudic....