ITAT Bangalore Disallowed Delayed payment of employees’ contribution of ESI & PF

Balmatta Diagnostic & Research Centre Ltd. Vs DCIT (ITAT Bangalore) Introduction: In the case of Balmatta Diagnostic & Research Centre Ltd. Vs DCIT, ITAT Bangalore addressed the disallowance of delayed payments of Employees’ State Insurance (ESI) and Provident Fund (PF) to the government. Despite facing glitches in the IT portal, the Income Tax Appellate Tribunal (ITAT) upheld the disallowance, emphasizing the need for timely payments. This article provides a comprehensive overview of the case, including grounds of appeal, the delay condonation issue, and the merits of the disall...