Disallowance u/s 36(1)(va) for PF & ESI Delay unjustified as delay covered by General Clauses Act, 1897

Jayajothi & Co. Pvt Ltd Vs ITO (ITAT Chennai)

ITAT Chennai held that one delay in deposit of employees contribution to PF & ESI covered by the provisions of the General Clauses Act, 1897 as due date was a national holiday. Disallowance u/s u/s.36(1)(va) of the Income Tax Act, 1961 for such delay unjustified.

Facts- The assessee is a Limited Co., filed its return of income for AY 2018-19. The return was subsequently processed by CPC proposing disallowance of employe

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