PF/ESI Deduction Denied as Employees’ Contribution Was Deposited After Statutory Due Date

Checkmate Services Pvt. Ltd. Vs DCIT (ITAT Ahmedabad) Revenue Mismatch Sent Back for Verification Because Party-Wise Reconciliation Was Not Submitted; Late Deposit of Employees’ PF/ESI Contribution Results in Disallowance Under Section 36(1)(va); ITAT Upholds PF/ESI Disallowance While Ordering Fresh Review of Form 26AS Revenue Mismatch The assessee, a private limited company engaged in providing security personnel services, filed its return of income for Assessment Year 2016-17 declaring a total income of Rs. 14,47,79,040. The return was selected for scrutiny, and the assessment under Se...