Tribunal remanded the matter to the file of CIT(A) to verify actual delay, segregate employer’s and employees’ contributions, and restrict disallowance only to employees’ share deposited after statutory due dates.(AY. 2018-19, to 2020-21)
Atamjeet Singh Sandhu. v. ITO (2025) 215 ITD 181 (Chd) (Trib.)
S. 36(1)(va): Any sum received from employees-Delayed employees’ PF/ESI contributions on ground that figures in Form 3CD included both employer’s and employees’ portions-Matter was remanded to the file of CIT(A) to verify actual delay, segregate employer’s and employees’ contributions, and restrict disallowance only to employees’ share deposited after statutory due dates.[S.43B, 143(1)]
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