Late Employee PF/ESI Contribution Payments Not Deductible: ITAT Chandigarh

Sunrise Facilitators Pvt. Ltd. Vs DCIT (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, has upheld the disallowance of late payments for employees’ contributions to Provident Fund (PF) and Employees’ State Insurance (ESI) for Sunrise Facilitators Pvt. Ltd. for the Assessment Year (AY) 2019-20. The decision aligns with the principle established by the Supreme Court in the landmark case of Checkmate Services P. Ltd. v. CIT. The assessee had appealed an intimation issued by the Central Processing Centre (CPC), which disallowed Rs. 161.54 lakhs under Sectio...