PF/ESIC Disallowance : ITAT Remands Case Due to Factual Error in Audit Report

Binay Rambahal Singh Vs ITO (ITAT Surat) In Binay Rambahal Singh vs. ITO, the ITAT Surat addressed an appeal concerning the disallowance of employer contributions to PF and ESIC under Section 143(1) for the Assessment Year 2018–19. The appeal was initially flagged for delay due to a clerical error in Form 36, but it was ultimately deemed filed within the time limit. The primary issue was an inadvertent mistake in the tax audit report, where the tax auditor reported both employee and employer contributions under the same column. As a result, the Centralized Processing Centre (CPC) disallowed ...