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Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified
Case Law Details
- Case Name
- Vishivkarma Bikes Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chandigarh
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Vishivkarma Bikes Vs DCIT (ITAT Chandigarh)
ITAT Chandigarh held that late deposit of employees’ share of PF/ ESI contribution to the relevant funds beyond prescribed due date as per respective Act is liable to be disallowed.
Facts- The return was processed by the CPC and order under section 143(1) dt. 03/09/2019 was passed wherein the disallowance of Rs. 154,701/- invoking the provisions of Section 143(1)(a)(iv) was made for fault of the assessee to pay the employees contribution to PF/ESI before the prescribed due date under the relevant statue. Against the said intimation...
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