ITAT delete disalllowance for Employees’ contribution to PF & ESI paid before due date of ITR filing

Aroon Facilitation Management Services Pvt. Vs DCIT (ITAT Delhi)

I find the A.O. CPC in the instant case has computed the income of the assessee at Rs.16,58,230/- as against the returned income of Rs.6,98,610/- by making an adjustment for a sum of Rs.9,59,624/- on account of belated payment to employees’ contribution towards PF & ESI by invoking the provisions of Section 143(1)(a)(iv) of the I.T. Act, 1961. I find the rectification application filed by the assessee under section 154 was dismissed by the DCIT, CPC and o

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