Tribunal held that PF and ESI had been deposited with a delay of few days from due dates mentioned under respective statute, but on or before due date of filing of return under section 139(1), same could not be disallowed. (AY.2019-20)
Dhabriya Polywood Ltd. v. ADIT (2021) 91 ITR 127 / (2022) 192 ITD 298 (Jaipur)(Trib.)
S. 43B : Deductions on actual payment-PF and ESI dues-Paid before due date of filing of return-No disallowance can be made. [S. 36(1)(va), 139(1)]