ITAT Ahmedabad Rejects Appeal on PF & ESI Contribution Delay

GMW Private Limited Vs DCIT (ITAT Ahmedabad) In a recent ruling, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad addressed the appeal filed by GMW Private Limited concerning an order from the Commissioner of Income Tax (Appeals) dated September 23, 2021. The appeal pertains to the assessment year 2019-20 and centers on the disallowance of contributions made to the Provident Fund (PF) and the Employees’ State Insurance (ESI) that were paid after the statutory due dates. Background of the Case The company filed its income tax return on October 25, 2019, declaring a gross income of ₹1,7...