Employees contribution to PF/ESI paid before section 139(1) due date was allowable

Indian Geotechnical Services Vs ACIT (ITAT Delhi)

Conclusion: Deduction on payment of employees contribution towards PF/ESI made before the due date of filing Income Tax Return under section 139(1) was allowable as the amended provisions of section 43B as well as 36(1)(va) were not applicable for the assessment year under consideration.

Held:  Assessee raised the issue regarding the disallowance made by AO in respect of delay for depositing the employees

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