Factual Mistake committed by Tax auditor: ITAT restores Disallowance of employer contribution to PF/ESIC for verification [Read Order]

The tribunal observed that the disallowance was caused due to factual error in the tax audit report and remanded the matter for verification and fresh adjudication
Factual Mistake - Tax auditor - ITAT restores Disallowance - employer contribution - PF - ESIC - verification - TAXSCAN

The Surat Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter related to the disallowance of employer contributions to Provident Fund (PF) and Employees’ State Insurance Corporation (ESIC) for fresh verification, citing a factual mistake committed by the tax auditor. Binay Rambahal Singh (assessee) in which the Centralized Processing Centre (CPC) disallowed the…

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