Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]

ITAT granted the assessee’s right to file application for exemption under section 154 of Income Tax Act claiming deduction for delayed deposit of employees share of contribution towards ESI/EPF
Belated ESI deposit - ITAT Raipur - Belated EPF deposite - Exemption for delayed deposit of ESI - Deduction for ESI delayed deposite - ESI - EPF - taxscan

Two member bench of ITAT Raipur granted the assessee’s right to file application for exemption under section 154 of Income Tax Act claiming deduction for delayed deposit of employees share of contribution towards ESI/EPF. The present appeal filed by the assessee, Parv Buildcon company is directed against the order passed by the Commissioner of Income-Tax (…

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