Delhi ITAT allows late deposit of ESI, EPF employees contribution

Yogi Ji Technoequip Pvt. Ltd. Vs DCIT (ITAT Delhi) Facts : Addition on account of employee’s contribution to ESI and EPF – CPC while processing the return of the assessee disallowed the claim of employee’s contribution towards ESI and EPF on account of delay in depositing the amount as per the respective statutes Held: Respectfully following the binding precedents like case of Pr.CIT vs Pro Interactive Service (India) Pvt.Ltd [2018  – DELHI HIGH COURT] and Dee Development Engineers Ltd [2021  – ITAT DELHI] therefore, direct the AO to allow the claim of the assessee and ...