ITAT Mumbai denied Rectification as Later SC Ruling Not a ‘Mistake Apparent’

ACIT Vs Global Waste Management Cell Pvt. Ltd. (ITAT Mumbai) In this case, the Revenue filed Miscellaneous Applications before the Mumbai Bench of the Income Tax Appellate Tribunal Mumbai seeking recall or rectification of the Tribunal’s earlier order dated 31 May 2022 passed for assessment years 2017-18 to 2019-20. In the original order, the Tribunal had allowed the assessee’s claim for deduction of employees’ contribution to Provident Fund (PF) and Employees’ State Insurance (ESI), even though the payments were made beyond the due dates prescribed under the respective welfare statute...