This document is an order from the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. It addresses the disallowance of employee contributions towards Provident Fund (PF) and Employees' State Insurance (ESI) when these are paid after the statutory due date but before the income tax return filing deadline. The order discusses various High Court and Tribunal rulings, ultimately favouring the assessee by directing the deletion of such disallowances. This is particularly relevant for businesses and tax professionals dealing with similar tax matters.