Disallowance u/s. 36(1)(va) justified since employee’s contribution deposited after due date: ITAT Surat

Jagati Mining Company Private Limited Vs ACIT (ITAT Surat) ITAT Surat held that employee’s contribution towards PF and ESI cannot be allowed if it is deposited after the due dates under those Acts but before filing of return. Accordingly, disallowance u/s. 36(1)(va) confirmed and appeal dismissed. Facts- The assessee filed its return of income on 30.09.2019 for AY.2019-20, declaring total income at Rs.1,02,02,740/-. The return was processed by the Central Processing Centre (CPC) where it made disallowance of Rs.1,78,411/- u/s 36(1)(va) of the Act for deposit of ESI and EPF contribution of em...