ITAT Remands PF/ESI Disallowance Case Due to Uncertainty Over Due Date Interpretation

Rakesh Janghu Vs DCIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, adjudicated multiple appeals and cross-objections concerning disallowance of employees’ contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) under Section 36(1)(va) of the Income Tax Act across different assessment years. The assessee challenged adjustments made under Section 143(1), contending that such disallowances, amounting to substantial sums, were beyond the scope of prima facie adjustments and involved debatable issues. It was further argued that contributions, though deposited a...