{"id":61343,"date":"2026-06-27T11:53:43","date_gmt":"2026-06-27T06:23:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/atamjeet-singh-sandhu-v-ito-2025-215-itd-181-chd-trib\/"},"modified":"2026-06-27T11:53:43","modified_gmt":"2026-06-27T06:23:43","slug":"atamjeet-singh-sandhu-v-ito-2025-215-itd-181-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atamjeet-singh-sandhu-v-ito-2025-215-itd-181-chd-trib\/","title":{"rendered":"Atamjeet Singh Sandhu. v. ITO (2025) 215 ITD 181 (Chd) (Trib.)"},"content":{"rendered":"<p>Tribunal remanded the matter to the file of CIT(A) to verify actual delay, segregate employer\u2019s and employees\u2019 contributions, and restrict disallowance only to employees\u2019 share deposited after statutory due dates.(AY. 2018-19, to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va): Any sum received from employees-Delayed employees\u2019 PF\/ESI contributions on ground that figures in Form 3CD included both employer\u2019s and employees\u2019 portions-Matter was remanded to the file of CIT(A) to verify actual delay, segregate employer\u2019s and employees\u2019 contributions, and restrict disallowance only to employees\u2019 share deposited after statutory due dates.[S.43B, 143(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61343","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fXp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61343"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61343\/revisions"}],"predecessor-version":[{"id":61344,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61343\/revisions\/61344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}