Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]

Deposit of Employees Contribution to PF and ESI - Deposit - PF Contribution - ESI Contribution - Claim - Due Date of Filing Return - ITAT - Taxscan

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the delayed deposit of employee’s contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) could not be claimed even if it was deposited within the due date of filing return. The assessee-Drishti Apparels is a resident partnership firm. While proposing the…

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