Employees contribution to EPF and ESI before due date of return is allowable as deduction

Hebe Infrastructure Pvt. Ltd. Vs Assessing Officer (ITAT Delhi) ITAT Delhi held that amendment to section 36(1)(va) are effective from 1st April 2021 and hence disallowance of employees’ contribution to EPF and ESI paid before due date of filing return of income is unsustainable Facts- While processing the return under Section 143(1) of the Act the Centralized Processing Centre (CPC) Bangalore disallowed the employees’ contribution to ESI and PF and the ld. CIT (Appeals) also sustained the disallowance. Conclusion- Tribunal in the case of Raj Kumar Vs. ITO held that the amendment brought i...