No addition for ESI/EPF employees contributions paid before due date u/s 139(1)

Azamgarh Steel & Power Pvt. Ltd. Vs CPC (ITAT Delhi) 1. ITAT Delhi deletes addition made u/s 36(1)(va) read with section 2(24)(x) of the Income Tax Act, 1961 in respect of contributions received from employees on account of ESI / EPF deposited beyond time specified in respective law but before the due date u/s 139(1). 2. It is an undisputed fact that there has been delay in the actual deposit of payment to the appropriate authority but at the same time it was also a fact that all the contributions received by the assessee from its employees have been deposited before the due date of filing...