PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment

Alankit Limited Vs DCIT (ITAT Delhi) PF Delay- Checkmate- Check DATE- Due Date Depends on Salary Payment, Not Calendar Month Actual Salary Payment Date is the Key – Tribunal Unlocks Relief Under 36(1)(va) Alankit Limited filed its return of income for AY 2019-20. CPC, Bengaluru processed the return u/s 143(1) and made two major adjustments: Disallowance of ₹70,67,205 u/s 36(1)(va) (delay in deposit of employees’ PF/ESI contribution) Addition of deferred tax liability to book profit u/s 115JB, resulting in double addition (raised in grounds but not pressed before ITAT) Assessee challen...