Case Law Analysis
|Income Tax Appellate Tribunal
Disallowance of delayed PF/ESI contributions under Sec 143(1)(a) invalid for AY 2019-20 | Tax assessment adjustment : ITAT Bangalore
The ITAT Bangalore ruled that a disallowance of delayed PF/ESI contributions under section 143(1)(a) for AY 2019-20 is invalid, ordering deletion of the addition. Employers cannot be penalised for late employee-share contributions for that year, aligning with the Supreme Court’s Checkmate Services precedent.