Payments of PF and ESI made before filing of income tax return cannot be disallowed

Vaishali Phama Ltd. Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that disallowance on account of delayed payments of PF and ESI contribution unjustified as payment made well before the due date of filing of income tax return u/s. 139(1).

Facts- The grievance in the appeal is that the first appellate authority was not justified in upholding the adjustment, made by the Centralized Processing Centre (CPC) Bengaluru while processing income tax returns u/s. 143(1) b

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