Belated employee’s cont. to PF/ ESI made before return due date, disallowance unjustified

J & K Tourism Development Corporation Ltd. Vs ACIT (ITAT Amritsar) No disallowance can be made that the payment to the employee’s contribution to PF and ESI paid by the assessee before the due date of filing of return of income u/s. 139(1). Accordingly, we hold that no disallowance can be made in the assessment year prior to Assessment Year 2021-22. Facts- In all the cases the action of the AO disallowing the amount being contribution of employees’ share towards Provident Fund, ESI, PF or any other fund set up for the welfare of the employee u/s 36(1)(va) read with Section 2(24)(x)...