ITAT Directs AO to Verify Claim of Government Holidays Delaying PF & ESI Remittance

Gurusamy Aadhinarayanan Vs ITO (ITAT Chennai) Introduction: The case of Gurusamy Aadhinarayanan versus the Income Tax Officer (ITO), adjudicated by the Income Tax Appellate Tribunal (ITAT) Chennai, revolves around a dispute concerning the remittance of employees’ contributions towards Provident Fund (PF) and Employee State Insurance (ESI). The ITAT’s directive for re-adjudication highlights the complexities surrounding the due dates of remittance and their correlation with government holidays, warranting a fresh examination of the matter. Detailed Analysis: The petitioner, Gurusamy...