Tribunal relying on the decision in CIT v. Ghatge Patil Transports Ltd. (2014) 368 ITR 749 (Bom.)(HC) held that delay in deposit of employees contribution which is deposited within the due date of filing the return of income was allowable as a deduction. (AY. 2011-12)
ACIT v. Sodexo Food Solutions India P. Ltd. (2019) 69 ITR 119 (Mum.)(Trib.)
S. 36(1)(va) : Any sum received from employees – Delayed payment of employee’s contribution to Provident fund is allowable as a deduction if the same is paid within the due of filing the Return of Income. [S. 139(1)]