SUDHIR SYNTHETICS PRIVATE LIMITED,BHILWARA vs. ASST. COMMISSIONER, CENTRALIZED PROCESSING CENTER, BENGALURU, BHILWARA

ITA 94/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2020-20215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's contention regarding timely deposit of contributions required verification. The issue was restored to the Assessing Officer for verification of the challans and due dates.

What were the facts?

The assessee's return was processed under section 143(1) with an adjustment for delayed deposit of employees' PF and ESI contributions. The CIT(A) confirmed this disallowance despite the assessee providing month-wise details and challans.

What were the issues?

Whether the disallowance of employees' contribution to PF and ESI on account of alleged delayed deposit is justified, and whether the CIT(A) properly appreciated the evidence provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The present appeal has been filed by the assessee against the order dated 17.12.2024 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), in relation to the order passed under section 154 of the Income-tax Act, 1961 for the Assessment Year 2020-21. 2. The solitary grievance of the assessee is that the Ld. CIT(A) has erred in confirming the disallowance of ₹18,20,150/- under section 36(1)(va) of the Act on account of alleged delayed deposit of employees’ contribution towards Provident Fund (PF) and ESI.

2 Asst. Year: 2020-21

3.

The brief facts are that the assessee had filed its return of income declaring total income of ₹53,35,760/-. While processing the return under section 143(1), CPC, Bengaluru made an ad

The order continues below.

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