Sequoia Safety Products, Delhi vs Ward 24(2), Delhi on 30 March, 2022
Vansh Jain Vs ITO (ITA No 1853/Del/2020) (Pronounced on
13.10.2021)
3
Since in the instant case the assessee admittedly has deposited the
employees' contribution to PF & ESI before the due date of filing of
the income tax return, therefore, respectfully following the decisions
cited (supra), I hold that the Ld. CIT(A) is not justified in sustaining
the adjustment made by the A.O-CPC of Rs.3,26,330/- on account of
belated payment of employees' contribution to PF & ESI. I, therefore,
set aside the order of the Ld. CIT(A) and direct the A.O. to delete the
disallowance. The grounds raised by the assessee are accordingly
allowed.