PF/ESI payment after respective statue due date but before ITR filing allowable

Superlite Jointings Private Ltd Vs Circle-2 (2) (ITAT Delhi) The sum and substances of the grievance in the captioned appeal pertains to the disallowance of PF and ESI payments on account of these payments being made beyond the due date specified under the specific parent legislation but before filing of the Income Tax Return. After carefully perusing the grievance in the captioned appeal, we are of the considered opinion that the issue is now well settled in favour of the assessee and against the revenue by the decision of the Hon’ble High Courts in the cases of Sagan Foundry (P.) Ltd. vs, ...