Employee’s contribution to EPF/ESI Disallowed if Paid Late: ITAT Delhi

Kanwar Enterprises Pvt. Ltd. Vs ACIT (ITAT Delhi)

In the recent ruling of Kanwar Enterprises Pvt. Ltd. vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi has reinforced the critical importance of timely deposits for Employee Provident Fund (EPF) and Employees’ State Insurance (ESI) to claim tax deductions under Section 36(1)(va) of the Income Tax Act, 1961. This decision underscores the necessity for employers to adhere to statutory deadlines for EPF and ESI contributions to secure income tax benefits.

Background of the Case

The case at ha

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