Belated payment of employees contribution to ESI & PF for AY 2019-20 allowed as paid before ITR filing due date

Chodavaram Vs Asst. Director of Income Tax (ITAT Visakhapatnam) We are of the considered view that as in the instant case, the employees contribution qua ESI & PF for the Asst. Year: 2019-20 has been deposited before the due date of furnishing the return of income u/sec. 139(1) of the Act and therefore cannot be subjected to disallowance, consequently, the addition    sustained by the ld. Commissioner (NFAC) is liable to be deleted. FULL TEXT OF THE ORDER OF ITAT VISAKHAPATNAM These appeals have been preferred by the Assessee against the separate orders dated 02/03/2021 impugned herein ...