Failure to Timely Pay Employee’s PF Contribution Negates Deduction Claim

Prolific HR Consultants (India) Ltd. Vs DCIT (ITAT Bangalore) Introduction: The case of “Prolific HR Consultants (India) Ltd. vs DCIT” involves an appeal to the ITAT Bangalore against the disallowance of an employer’s contribution to PF due to a delay in payment during the COVID-19 pandemic. The petitioner sought to claim full deduction for the delayed payment based on exceptional circumstances caused by the pandemic. Analysis: The appeal revolves around the disallowance of an employer’s contribution to the Provident Fund (PF) due to a delay in payment beyond the specif...