PF Contribution Paid Within Due Date Cannot Be Disallowed Merely Due to Typographical Error

HLE Engineers Pvt. Ltd. Vs ACIT (ITAT Surat) PF Contribution Paid Within Due Date Cannot Be Disallowed Merely Due to Typographical Error The Surat Bench of the ITAT allowed the assessee’s appeal for AY 2017-18 and deleted the disallowance of employees’ contribution to Provident Fund as well as interest on late payment of TDS. The Tribunal noted that the disallowance of PF contribution was made solely due to a typographical error in the records, which wrongly reflected the payment date as beyond the due date. On verification of bank statements, it was found that the contribution had in fact...