https://www.taxtmi.com/caselaws?id=431724 ITAT MUMBAI held that CPC's prima facie disallowance under s.143(1) of employees' provident fund contributions noted in the tax audit report was impermissible where the employer remitted the employees' share after the PF Act due date but before filing the return under s.139(1). The Tribunal found the auditor's remark was mere factual recording, not a direction to disallow, and therefore the CPC's adjustment was contrary to the Act. Decision pronounced in favour of the assessee, consistent with a co-ordinate bench. en-us Wed, 07 Dec 2022 00:00:00 +0530 Sat, 20 Sep 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431724 ITAT MUMBAI held that CPC's prima facie disallowance under s.143(1) of employees' provident fund contributions noted in the tax audit report was impermissible where the employer remitted the employees' share after the PF Act due date but before filing the return under s.139(1). The Tribunal found the auditor's remark was mere factual recording, not a direction to disallow, and therefore the CPC's adjustment was contrary to the Act. Decision pronounced in favour of the assessee, consistent with a co-ordinate bench. Case-Laws Income Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431724