https://www.taxtmi.com/caselaws?id=463385 ITAT (DELHI) held that the assessee's challenge to disallowance under s.36(1)(va) for late deposit of ESI/PF fails in light of SC and HC precedents confirming compliance must follow statutory due dates and that processing-stage additions under s.143(1) can be sustained. However, because the AO and lower authorities did not consider certain factual aspects, ITAT restored the fifth ground to the AO for fresh adjudication and factual verification, permitting the taxpayer three opportunities to plead and prove relevant facts. Appeal partly allowed for statistical purposes. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 29 Aug 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463385 ITAT (DELHI) held that the assessee's challenge to disallowance under s.36(1)(va) for late deposit of ESI/PF fails in light of SC and HC precedents confirming compliance must follow statutory due dates and that processing-stage additions under s.143(1) can be sustained. However, because the AO and lower authorities did not consider certain factual aspects, ITAT restored the fifth ground to the AO for fresh adjudication and factual verification, permitting the taxpayer three opportunities to plead and prove relevant facts. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463385