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PF/ESI Paid After Statutory Due Date Not Deductible, Sectiom 143(1)(a) Adjustment Sustained
Case Law Details
- Case Name
- SRC Projects Pvt. Ltd. Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chennai
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SRC Projects Pvt. Ltd. Vs ACIT (ITAT Chennai)
Chennai ITAT Upholds Disallowance of Delayed PF/ESI Employees’ Contribution Based on Checkmate; Adjustment u/s 143(1)(a) Held Valid
Background
Assessee filed ROI declaring income of ₹10.16 crore.
CPC processed return u/s 143(1) & disallowed ₹17,28,945 being delayed employees’ PF/ESI contribution, resulting in total income of ₹10.33 crore.
Assessee filed 154 petition, which was rejected.
CIT(A) relied on Supreme Court decision in Checkmate Services (2022).
Held that delayed employees’ contribution beyond statu...
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