PF/ESI Delay Disallowance Remanded: ITAT Reopens Issue Amid Supreme Court Doubt on Checkmate

Virendra Singh Saini Vs Asst. Director of Income Tax (ITAT Pune) The Income Tax Appellate Tribunal, Pune Bench (SMC), in Virendra Singh Saini vs ADIT (CPC), set aside the disallowance of ₹11.57 lakh made u/s 36(1)(va) for alleged delay in deposit of employees’ PF/ESI contributions and remanded the matter for fresh adjudication. The CPC had disallowed the claim under Section 143(1)(a), which was upheld by the CIT(A), on the ground that deposits were not made within the due dates prescribed under respective PF/ESI Acts. However, the assessee produced detailed challans (as seen on page 3) sho...