https://www.taxtmi.com/caselaws?id=780139 ITAT, Chandigarh (AT) held that summary adjustments under s.143(1)(a) are limited and cannot impose contentious disallowances for delayed employee welfare contributions. Noting SC authority that employees' contributions must be deposited by statutory due dates, the Tribunal directed restoration to the file of the Ld. CIT(A) for de novo adjudication. CIT(A) must verify actual quantum of delayed employees' contribution, segregate employer and employee portions using audit records and CA certificate, and confine any disallowance strictly to the employee contribution deposited beyond statutory due dates. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 23 Feb 2026 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780139 ITAT, Chandigarh (AT) held that summary adjustments under s.143(1)(a) are limited and cannot impose contentious disallowances for delayed employee welfare contributions. Noting SC authority that employees' contributions must be deposited by statutory due dates, the Tribunal directed restoration to the file of the Ld. CIT(A) for de novo adjudication. CIT(A) must verify actual quantum of delayed employees' contribution, segregate employer and employee portions using audit records and CA certificate, and confine any disallowance strictly to the employee contribution deposited beyond statutory due dates. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780139