ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope

R. K. & Company Manpower Pvt. Ltd. Vs DCIT (ITAT Delhi) The appeals relate to three assessment years—2018–19, 2019–20, and 2020–21—filed against a common appellate order dated 20.08.2025 passed under Section 250 of the Income Tax Act, 1961. The primary issue in all appeals concerns disallowances made on account of delayed deposit of employees’ contributions towards Provident Fund (PF) and Employees’ State Insurance (ESI), along with bonus payments, under Section 36(1)(va). For Assessment Year (A.Y.) 2018–19, taken as the lead case, the assessee filed its return declaring in...