PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment

Alankit Limited Vs DCIT (ITAT Delhi)

PF Delay- Checkmate- Check DATE- Due Date Depends on Salary Payment, Not Calendar Month

Actual Salary Payment Date is the Key – Tribunal Unlocks Relief Under 36(1)(va)

Alankit Limited filed its return of income for AY 2019-20. CPC, Bengaluru processed the return u/s 143(1) and made two major adjustments:

• Disallowance of ₹70,67,205 u/s 36(1)(va) (delay in deposit of employees’ PF/ESI contribution)
• Addition of deferred tax liability to book profit u/s 115JB, resulting in

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