Payment of PF, ESI made belatedly but within due date of filing of Income Tax return, cannot be disallowed u/s 43B

ACIT Vs. M/s. Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (ITAT Jaipur)– he AO disallowed the payment on the ground that though the amount was paid by the assessee but was not paid within the due date as given under the respective Acts of GPF, CPF and ESI. It was held that the employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due date as given under the respective Acts, cannot be disallowed u/s 43B or 36(1)(va).

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