Delayed ESIC and PF payment before filing of IT Return allowable

DCIT Vs Andhra Prabha Publications Ltd. (ITAT Hyderabad)

It is a settled position of law that though the assessee paid the contributions towards ESIC and PF beyond the due date, but, before the filing of the return of income, no disallowance can be made in this regard. The Hon’ble Delhi High Court in CIT VS. Aimil Ltd. & Ors. [(2010) 321 ITR 508 (Del)] has held that if the employees’ share of contribution is paid before the due date of filing the return u/s 139(1) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.