ITAT Deletes PF-ESI Addition as COVID-19 Hardship and EPFO Relief Were Ignored

Yadvendra Dhabhai Vs ITO (ITAT Jodhpur) The assessee appealed against the order of the Commissioner of Income Tax (Appeals), dated 21.07.2025, relating to AY 2021-22. The dispute concerned the rejection of the assessee’s rectification application under Section 154 by the Centralized Processing Centre (CPC), which had treated employees’ contribution towards PF and ESI amounting to Rs. 1,85,03,917 as delayed deposits. The assessee submitted that while processing the return under Section 143(1), CPC made an addition on account of delayed deposit of employees’ contribution as per...