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Income Tax : The High Court held that the Tribunal exceeded its limited powers under Section 254(2) by recalling a final order on merits. Once ...
Income Tax : The Tribunal remanded the MAT issue after noting lack of factual verification on whether reserve withdrawals were credited to the ...
Income Tax : SEO Description: The Tribunal held that an appeal cannot be dismissed solely on limitation without examining reasons for delay. Th...
Income Tax : Tribunal relied on Supreme Court’s Checkmate ruling to uphold disallowance of delayed employees’ PF/ESI contribution under Sec...
Income Tax : The assessee’s plea that delayed PF/ESI deduction was a debatable issue was rejected because Checkmate had settled the law retro...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
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Corporate Law : Starting August 1, 2025, UAN allotment and activation will be mandatory through the UMANG app using Aadhaar-based Face Authenticat...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO introduces UAN allotment and activation through UMANG app using Face Authentication (FAT). Simplifies access to EPFO services...
The High Court held that the Tribunal exceeded its limited powers under Section 254(2) by recalling a final order on merits. Once the recall was struck down, the original favourable order stood automatically restored.
The Tribunal remanded the MAT issue after noting lack of factual verification on whether reserve withdrawals were credited to the P&L account. Key takeaway: MAT adjustments under section 115JB require strict, evidence-based verification.
SEO Description: The Tribunal held that an appeal cannot be dismissed solely on limitation without examining reasons for delay. The matter was remanded to decide condonation first, reinforcing natural justice principles.
Tribunal relied on Supreme Court’s Checkmate ruling to uphold disallowance of delayed employees’ PF/ESI contribution under Section 143(1), dismissing the HUF’s appeal.
The assessee’s plea that delayed PF/ESI deduction was a debatable issue was rejected because Checkmate had settled the law retrospectively. The key takeaway is that once the Supreme Court clarifies the law, CPC may apply it through 143(1)(a) adjustments based on audit disclosures.
EPFO’s campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer’s share and ₹100 damage for compliance.
The Tribunal set aside the PCIT’s revision of a scrutiny assessment, ruling the action invalid because the Assessing Officer’s view on critical items like creditors and PF/ESI payments was already plausible and reasoned. Introducing new issues not covered in the show-cause notice constituted an exercise of jurisdiction beyond the permissible scope of Section 263.
This case addresses the disallowance of employees’ PF and ESI contributions deposited after the due dates specified in the respective Acts, following the Supreme Court’s Checkmate Services decision. The ITAT required a fresh verification to allow the deduction if the payments were made within 15 days of the actual salary disbursement.
The tax appellate authority dismissed the appeal of Tangerine Design Private Limited (AY 2018-19) on the disallowance of late employee EPF/ESI contributions.
The ITAT deleted the disallowance under Section 36(1)(va) for a one-day delay in depositing employees PF contribution. The ruling held that the delay was due to a technical failure of the EPFO portal, not the taxpayers fault, successfully invoking the doctrine of impossibility over the strict ruling in Checkmate Services.
