Disallowance u/s 36(1)(va) deleted in absence of adequate intimation

Ketan Brothers Diamondz Exports Vs ACIT (ITAT Mumbai) Disallowance on delay in payment toward employee’s contribution to PF u/s 36(1)(va) via u/s 143(1) deleted in absence of adequate intimation to the assessee. Facts- The first issue arising in present appeal is pertaining to disallowance of Rs.32,140, on account of alleged delay in payment towards employee’s contribution to Provident Fund (P.F.) under section 36(1)(va) r/w section 2(24) of the Act, by the Centralized Processing Centre, Bengaluru, while processing the income tax return under section 143(1) of the Act, which was upheld by ...