Case Law Details
Ajashy Engineering Sales Pvt. Ltd. Vs ITO (ITAT Delhi)
ITAT held that AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after the filing of the return of income. In view of the above, respectfully following the decision of the Hon’ble High Court of Delhi in the case of PCIT vs. Pro Interactive Service (India) Pvt. Ltd. ITA no. 983/2018 dated 10.09.2018, we allow the ground raised by the assessee and direct the AO to delete the addition.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal filed by the assessee is directed against the order dated 06.09.2021 passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi relating to Assessment Year 2018-19.
2. Brief facts of the case as culled out from the material on record are as under :-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
