Prior to AY 2021-22 Employee’s contribution to PF deposited before due date of filing of ITR allowable

Sandeep Kumar Agarwal Vs ADIT (ITAT Delhi) Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi, in the case of Sandeep Kumar Agarwal vs. ADIT, addressed a crucial issue related to the disallowance of employees’ contributions to Provident Fund (PF) and Employee State Insurance Scheme (ESIC). The essence of the matter revolved around the deductibility of these contributions by the employer, specifically concerning payments made post the due date specified under the EPF and ESIC acts but before the income tax return filing deadline. Detailed Analysis: The appeals were filed by the ...