Employees’ PF & ESI: ITAT Delhi Splits Treatment Before & After SC’s Checkmate Ruling

Rajesh Kumar Garg Vs ACIT (ITAT Delhi) Pre-Checkmate Relief & Post-Checkmate Pain – PF/ESI Delay Split by ITAT Delhi- Employees’ PF & ESI: Intimation Cannot Cross Debate Before Checkmate – No 143(1) Disallowance before SC Ruling, Post-Ruling AO gets Green Signal Delhi ITAT examined disallowances of employees’ PF & ESI contributions made during intimation u/s 143(1). Assessee  had filed his ITRs within time, but CPC while processing the returns treated delayed payments of employees’ contributions to PF & ESI as deemed income u/s 2(24)(x) & disallowed them u/...