PF & ESI contribution allowable if Paid before Tax return due date

Shishir Kumar Das Vs DCIT (ITAT Hyderabad)

Decision of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd is applicable to both the employer as well as employee’s contribution to Provident Fund and ESI and if the assessee has not remitted the amount collected from the employees before the due date of filing of return of income U/s. 139(1) of the Act, then the same has to be disallowed and brought to tax.

FULL TEXT OF THE ITAT JUDGEME

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