Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]

Disallowance - payment - PF and ESI - ITAT - Taxscan

The Amritsar bench of Income Tax Appellate Tribunal (ITAT) consisting of Dr. M L Meena, AM, and Shri Anikesh Banerjee, JM has held that disallowance can’t be made on payment to PF and ESI before the due date u/s 139(1) of the Income Tax Act,1961. The Assessing Officer (AO) disallowed the amount being the contribution…

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