Held that the tax auditor had not stated to disallow employees’ contribution to provident fund wherever it was remitted beyond the due date under the respective Act. The tax auditor had merely recorded facts and made a mere statement in his audit report. Hence, the action of the Assessing Officer in disallowing the employees’ contribution to provident fund while processing the return under section 143(1) of the Act was against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. The Assessing Officer was to delete the addition made in respect of employees’ contribution to provident fund, in the facts and circumstances of the case.

(AY. 2019-20)