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ITAT Restores PF and ESI Disallowance for Verification of Statutory Due Dates
Case Law Details
- Case Name
- Vigilant Security Placement & Detective Services Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Delhi
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Vigilant Security Placement & Detective Services Pvt. Ltd. Vs DCIT (ITAT Delhi)
The assessee appealed against the order of the National Faceless Appeal Centre (NFAC) for Assessment Year 2019-20 challenging the disallowance of Rs. 2,65,53,841 on account of delayed deposit of employees’ contributions to Provident Fund (PF) and Employees’ State Insurance (ESI). The disallowance arose during processing of the return under Section 143(1) after the Central Processing Centre (CPC) found that the employees’ contributions had not been deposited within the due dates prescribed unde...




