Case Law Details
Adama Solution P. Ltd. Vs ADIT (ITAT Delhi)
ITAT allowed the issue raised by the assessee holding that the addition/disallowance made by the learned assessing officer of late deposit of employees contribution to the provident fund and ESI, as it is deposited before the due date of the filing of the return of an income but beyond the due date prescribed Under the respective provident fund and ESI laws is not sustainable in law.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal filed by the Assessee is directed against the Order dated 31.08.2020 of the Ld. CIT(A)-1, New Delhi, relating to the A.Y. 2018-2019.
2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) in confirming the disallowance of Rs.8,37,846/-made by the A.O, CPC passed order under section 143(1)/154 in respect of delayed payment of employees’ contribution to PF & ESI.
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