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Delay of 16 days in EPF deposit was allowable u/s 36(1)(va) as same was attributable due to COVID-19 Lockdown
Case Law Details
- Case Name
- Prolific HR Consultants (India) Ltd. Vs ADIT (CPC) (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Karnataka High Court
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Prolific HR Consultants (India) Ltd. Vs ADIT (CPC) (Karnataka High Court)
Conclusion: Deduction under Section 36(1)(va) was allowable for a 16-day delay in depositing Employees’ Provident Fund by the assessee as delay was attributable due to the lockdown consequent upon the COVID-19 pandemic.
Held: Assessee, filed its income tax return for AY 2021-22. It deposited the Employees’ Contribution to Provident Fund late on 01.06.2020, missing the 15.05.2020 deadline, and its deduction claim under Section 36(1)(va) was rejected. Employees’ Contribution to PF (due 15.05.2020) wa...
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