PF/ESI 36(1)(va) Disallowance under 143(1) Set Aside – ITAT Remands Matter to AO After Accepting Revised Tax Audit Report

Crown Gaskets Private Limited Vs ITO (ITAT Delhi)

PF/ESI 36(1)(va) Disallowance under 143(1) Set Aside – ITAT Remands Matter to AO After Accepting Revised Tax Audit Report

Assessee filed return declaring income of ₹24.41 lakh. CPC, Bengaluru processed the return u/s 143(1) & made an adjustment of ₹35,75,905/- by disallowing employees’ PF/ESI contribution u/s 36(1)(va), based on due dates reported in Clause 20(b) of the Tax Audit Report. CIT(A) confirmed the disallowance, holding that TAR details are final unless a revised report is filed, & observed that Asse

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