HLE Engineers Pvt. Ltd. Vs ACIT (ITAT Surat)
PF Contribution Paid Within Due Date Cannot Be Disallowed Merely Due to Typographical Error
The Surat Bench of the ITAT allowed the assessee’s appeal for AY 2017-18 and deleted the disallowance of employees’ contribution to Provident Fund as well as interest on late payment of TDS. The Tribunal noted that the disallowance of PF contribution was made solely due to a typographical error in the records, which wrongly reflected the payment date as beyond the due date. On verification of bank statements, it was found that the contribution had in fact been paid within the statutory time limit prescribed under the Act.
Once the factual error was reconciled and timely payment was established, the Tribunal held that no disallowance was warranted. Accordingly, the additions confirmed by the CIT(A) were set aside and the appeal was allowed in full
FULL TEXT OF THE ORDER OF ITAT SURAT
This appeal has been filed by the assessee against the order dated 11.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals), Ahmedabad-12 (hereinafter referred to as the “Ld. CIT(A)”), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year 2017-18.
