In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2021-22 Pragya Savita, Vs. Asst. Commissioner Of 1197-A, Sadar, Modi Bada, Cantt, Income Tax, Circle-2(1), Jabalpur, Madhya Pradesh-482001 Jabalpur Pan:Axyps7485A (Appellant) (Respondent) Assessee By: Sh. Ashok Tiwari, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 22.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Jcit(A)-2, Vadodara Under Section 250 Of The Income Tax Act, 1961, Dated 27.10.2023, Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Adit, Cpc, Bengaluru Under Section 143(1) Dated 17.12.2022. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit (A) Nafc Was Wrong In Law For Not Allowing The Deduction For Payment Of Rs. 56,39,017/- Under Section 36(1)(Vi) On Account Of Employee Contribution Of Epf & Esic Amount. Whereas The Assessee Had Deposited The Employee Contribution Of Epf & Esic On Or Before Due Date For Furnishing Return Of Income Under Sub-Section (1) Of Section 139 Of Income Tax Act, 1961. Employer Is Entitled For Deduction. 2. That The Both Employee Contribution Epf Rs.49,38,777/- & Esic Rs.70,0240/- Total Rs. 59,39,107/-Which Has Been Deposited With A Small Delay Due To Unavoidable Circumstances & Covid-19. Whereas The Assessee Had Deposited The Employee Contribution Before Filing Of The Return.

1 A.Y. 2021-22 Pragya Savita 3. The both contribution has been deposited with a minimum delay. But the employee contribution of EPF & ESIC deposited before filing of the income tax return, therefore the employee contribution total amount Rs.59,39,107/-has been restricted by learned CIT (A) is unjustified. 4. That the Hon'ble Tribunal in the case