Delayed payments of employee’s contribution to PF/ESIC allowable for AY 19-20 if deposited before filing of return U/s. 139(1)

Pachouli Wellness Clinic LLP Vs ITO (ITAT Delhi)

It is not in dispute that the payments on account of PF/ ESI were made by the assessees after due date prescribed under the respective acts, but before due date of filing of return under the I.T. Act. The Ld. Sr. DR has also not contradicted the contentions made from the assessee’s side that the issue in dispute is covered in favour of the assesse

Ld. AR. He has relied on a number of judgements wherein the Hon’ble Courts, Tribunals have ruled that delayed paymen

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