Disallowance of late deposit of employees’ share of PF/ ESI beyond prescribed due date is sustained

Sushil Kumar Gupta & Co Vs ITO (ITAT Chandigarh)

ITAT Chandigarh held that disallowance for late deposit of employees’ share of PF/ ESI contribution to relevant funds beyond prescribed due date under respective Act is duly sustainable in law.

Facts- The Assessee’s return was processed by the CPC and order u/s. 143(1) was passed wherein the disallowance invoking the provisions of Section 143(1)(a)(iv) was made for fault of the assessee not to pay the employees’ contribution to PF/ESI before t

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