TIGER 4 INDIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(2) NEW DELHI & ORS.

Exemption allowed, subject to all just exceptions.

The application stands disposed of. CM APPL. 74656/2024 (Delay in refiling)

This is an application seeking condonation of delay in re-filing the appeal. For the reasons stated in the application delay in re-filing is condoned.

The application stands disposed of. ITA 576/2024

Issue notice. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:06:32

The principal issue that arises for consideration is whether there was in fact any default on the part of the appellant in depositing PF and ESI dues before the due dates. According to the appellant the time of 15 days provided for depositing the said dues is to be reckoned from the date on which the salaries are paid. However, the authorities have reckoned the due date to be 15 days from the end of the month in respect of which the salaries are paid.

List on 20.01.2025. VIBHU BAKHRU, ACJ