Mere Typographical Error in Tax Audit Report Cannot Deny PF Deduction: ITAT Mumbai

Delhi International Cargo Terminal Pvt. Ltd. Vs DCIT (ITAT Mumbai) Mumbai ITAT: Typographical Error in Tax Audit Report Cannot Deny PF Deduction if Contribution Was Actually Paid Within Due Date The Mumbai ITAT held that a mere typographical error in the Tax Audit Report cannot justify disallowance of employees’ Provident Fund (PF) contribution under section 36(1)(va) where the evidence establishes that the contribution was in fact deposited within the statutory due date. In this case, the tax auditor mistakenly reported the date of deposit as 11.01.2022 instead of the correct date 05.01...