Delay in depositing contribution towards Provident Fund deduction of such sum is allowed or not?

Delay in depositing contribution towards Provident Fund deduction of such sum is allowed or not?

The assessee did not deposit Employees Provident Fund (EPF) with the prescribed authority within the stipulated time pertaining to the assessment year 2018-19 and an assessment order was passed by the DCIT, u/s 143(1) of the Income Tax Act, 1961. Aggrieved an appeal was filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals). The Tribunal relied on the judgment of the Co-ordinate Bench of ITAT, Ahmedabad in the case with a similar issue that had been remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the outcome of the judgment of the Hon'ble Supreme Court in the case of Commissioner of Income-tax vs. Gujarat State Road Transport Corporation Limited. Based on the Co-ordinate Bench in the case of M/s Unicorn Remedies Pvt. Ltd., it is vivid that against the order of the Hon'ble jurisdictional High Court, the SLP has been filed by the assessee which has not been adjudicated yet therefore the tribunal was of the view that the issue may be remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the SLP filed by the assessee before the Hon'ble Supreme Court as and when will be passed by the Hon'ble Supreme Court. Therefore, the tribunal dismissed this appeal at this stage. However, if later the Hon'ble Supreme Court reversed the judgment of the Hon'ble jurisdictional High Court in the case of CIT vs. GSRTC, it would revive this appeal by filing an application for such purpose within three months from the date of the judgment. Therefore, the appeal filed by the assessee was allowed for statistical purposes