Employees’ contribution towards PF paid before Due Date of Return Filing is allowable

Employees’ contribution towards PF paid by the assessee before the due date of filing of return u/s 139(1) of the Act for the assessment year under consideration is admissible. INCOME TAX APPELLATE TRIBUNAL DELHI ITA No.1020/Del /2012 – Assessment Year: 2008-09 ACIT V/s.   M/s Vipul Facility Management Pvt. Ltd. Date of Pronouncement: 06-09-2012 O R D E R A.N.Pahuja:- This appeal by the Revenue filed on 29.2.2012 against an order dated 5.12.2011 of the ld. CIT (Appeals)-III, New Delhi, raises the following grounds:- 1. “On the facts and in the circumstances of t...