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ITAT Mumbai Allows PF Deduction for COVID Delay Despite Checkmate Ruling
Case Law Details
- Case Name
- Haribhakti & Co. LLP Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Mumbai
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Haribhakti & Co. LLP Vs DCIT (ITAT Mumbai)
ITAT Mumbai Allows Employees’ PF Deduction for COVID-Period Delays Despite Checkmate Ruling
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of Haribhakti & Co. LLP for AY 2021-22 and deleted the adjustment of ₹15,72,131 made towards delayed deposit of employees’ Provident Fund (PF) contribution under section 36(1)(va).
The adjustment was made during CPC processing under section 143(1) on the ground that employees’ PF contributions were deposited beyond the due dates prescribed under the PF Act. The asses...
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