CPC Cannot Make PF/ESI Disallowance on Debatable Issues: ITAT Orders Fresh Verification

Atamjeet Singh Sandhu Vs ITO (ITAT Chandigarh) The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) in Atamjeet Singh Sandhu v. ITO delivered a consolidated order on 24 September 2025, deciding three appeals (AYs 2018–19, 2019–20, and 2020–21) concerning disallowance of delayed deposits of employees’ provident fund (PF) and employees’ state insurance (ESI) contributions. The Tribunal remanded the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication after verifying the factual correctness of the disallowance and the proper segregation of empl...