Case Law Details
Vansh Jain Vs DCIT (ITAT Delhi)
Since in the instant case the assessee admittedly has deposited the employees’ contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of belated payment of employees’ contribution to PF & ESI. I, therefore, set aside the order of the Ld. CIT(A) and direct the A.O. to delete the disallowance. The grounds raised by the assessee are accordingly allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal filed by the Assessee is directed against the Order dated 07.09.2020 of the Ld. CIT(A)-10, 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.3,26,330/-made by the A.O, CPC passed order under section 143(1)/154 in respect of delayed payment of employees’ contribution to PF & ESI.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
