Late payment of employee’s contribution to EPF & ESIC allowable if paid before filing I.T. return

Indo States Exports Vs ACIT (ITAT Delhi) The only effective ground is against the disallowance of Rs.3,01,631/- on account of late payment of employee’s contribution towards EPF and ESI. Ld. Counsel for the assessee submitted that authorities below were not justified in disallowing the claim of the assessee in respect of employee’s contribution. Hon’ble Jurisdictional High Court in the later judgement dated 10.09.2018 in the case of PCIT vs Pro Interactive Service (India) Pvt.Ltd. (supra) held as under:- “In view of the judgement of the Division Bench of Delhi High Court in Commissione...