Employees’ Contribution to PF/ESI – ITAT Kolkata Clarifies Due Date Computation

Advertisement Payal Enterprise Vs DCIT (ITAT Kolkata) In a partial victory for Payal Enterprise, the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has reversed the disallowance of Rs.6,56,020/- in employee contributions towards the Provident Fund (PF) and Employees’ State Insurance (ESI) for the Assessment Year 2021-22. The Tribunal allowed the deduction for two specific payments, accepting the assessee’s argument that their due date should be determined by the month of salary payment, not the month the salary was due. The overall disallowance had been made by the CPC in ...