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Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective
Case Law Details
- Case Name
- MI2C Business Enterprises Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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MI2C Business Enterprises Pvt. Ltd. Vs DCIT (ITAT Delhi)
Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective
The Delhi ITAT held that employees’ contribution to PF/ESI deposited beyond the due dates prescribed under the respective welfare laws is liable for disallowance under section 36(1)(va) even where the amounts were deposited before the due date for filing the return of income. The Tribunal upheld the CPC’s adjustment made while processing returns under section 143(1) for AYs 2017-18 to 2019-20.
The assessee argued that suc...
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