Disallowance u/s 36(1)(va) deleted in absence of adequate intimation

Ketan Brothers Diamondz Exports Vs ACIT (ITAT Mumbai)

Disallowance on delay in payment toward employee’s contribution to PF u/s 36(1)(va) via u/s 143(1) deleted in absence of adequate intimation to the assessee.

Facts-

The first issue arising in present appeal is pertaining to disallowance of Rs.32,140, on account of alleged delay in payment towards employee’s contribution to Provident Fund (P.F.) under section 36(1)(va) r/w section

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