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Late Employee PF/ESI Contribution Payments Not Deductible: ITAT Chandigarh
Case Law Details
- Case Name
- Sunrise Facilitators Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
- 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 Chandigarh
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Sunrise Facilitators Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, has upheld the disallowance of late payments for employees’ contributions to Provident Fund (PF) and Employees’ State Insurance (ESI) for Sunrise Facilitators Pvt. Ltd. for the Assessment Year (AY) 2019-20. The decision aligns with the principle established by the Supreme Court in the landmark case of Checkmate Services P. Ltd. v. CIT.
The assessee had appealed an intimation issued by the Central Processing Centre (CPC), which disallowed Rs. 161.54 l...
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