Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable

Arjun Yadav Vs DCIT (ITAT Chandigarh) In the instant case, it is not in dispute that employees’ contribution to ESI and PF had been deposited well before the due date of filing of return of income u/s 139(1) of the Act. We further note that though the ld. CIT(A) has not disputed the various decisions of Hon’ble Punjab & Haryana High Court but has decided to follow the decision rendered by the Hon’ble Gujarat High Court. Given the divergent views taken by the various High Courts and in the instant case, the fact that the jurisdiction over the Assessing officer lies with the Ho...