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2021 (6) TMI 545 - ITAT HYDERABADAddition u/s 43B - Belated payment of employee’s contribution to PF and ESI - Whether CIT(A) failed to consider that the employees’ contribution to EPF and ESI as duly paid before the due date of filing the return of income and thereby erred in disallowing the same? - HELD THAT:- Following the decisions of CAFÉ D LAKE PRIVATE LIMITED [2021 (2) TMI 634 - ITAT HYDERABAD] on the earlier occasion had held that the provisions of section 43B of the Act can be invoked on the assessee if the employee’s contribution towards EPF & ESI deducted from the employee’s salary by the assessee is not remitted in the Government Treasury within the due date specified under the EPF&ESI Act. No hesitation to uphold the order of the Ld. CIT (A) as well as the Order of the Ld. AO on the issue. - Appeal of the assessee is dismissed.
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