During the year, assessee deposited ESI contribution on 16-10-2017 for the month of September 2017 when the due date was 15-10-2017, which happened to be a public holiday i.e. Sunday. Assessing Officer disallowed same and added it to income of assessee. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that\u00a0 due date of depositing contribution of ESIC & EPF fell on a Sunday and gazette holiday; thus, said delay of one day was to be condoned as per section 10 of the General Causes Act. On facts, disallowance of ESI contribution on the ground of one day delay on account of a public holiday was to be deleted, and assessee was to be allowed deduction in respect of ESI paid by it. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 36(1)(va): Any sum received from employees-Deposited ESI contribution on 16-10-2017 for September 2017, when the due date was 15-10-2017, which happened to be a public holiday, i.e., Sunday-One day delay on account of a public holiday-Allowable deduction. [S.43B General Clauses Act, 1897, S.10] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61105","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fTz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61105"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61105\/revisions"}],"predecessor-version":[{"id":61106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61105\/revisions\/61106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}