ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly

M/s. Shiv Veg Pro Private Limited Vs CPC Bengaluru/ACIT (ITAT Jaipur)

This appeal by the assessee is directed against the order of the ld. CIT(A) dated 28-12-2021, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2019-20.

2. The hearing of the appeal was concluded through video conference by both the parties in view of the prevailing situation of Covid-19 Pandemic.

3. The grounds of appeal raised by the

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