Disallowances on Delay in making Payment towards PF & ESI can’t be initiated when Payment is made before filling of ITR: ITAT [Read Order]

By Sunayana Dhal - On August 31, 2023 5:30 pm - 2 mins read
Disallowances on Delay - PF and ESI - Payment - filling of ITR - ITAT - Delay in making Payment towards PF and ESI - taxscan

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowances on grounds of delay in making the payments towards the Provident fund (PF) and Employees state insurance (ESI) cannot be initiated when the payment is made before filling of the Income Tax Return (ITR). The common grievance in all these appeals…

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