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

By Fathima Karama A.M - On May 26, 2023 6:00 pm - 2 mins read
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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  â‚č2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader