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Failure to Timely Pay Employee’s PF Contribution Negates Deduction Claim
Case Law Details
- Case Name
- Prolific HR Consultants (India) Ltd. Vs DCIT (ITAT Bangalore)
- 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 Bangalore
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Prolific HR Consultants (India) Ltd. Vs DCIT (ITAT Bangalore)
Introduction: The case of “Prolific HR Consultants (India) Ltd. vs DCIT” involves an appeal to the ITAT Bangalore against the disallowance of an employer’s contribution to PF due to a delay in payment during the COVID-19 pandemic. The petitioner sought to claim full deduction for the delayed payment based on exceptional circumstances caused by the pandemic.
Analysis: The appeal revolves around the disallowance of an employer’s contribution to the Provident Fund (PF) due to a delay in payment beyond the specif...
