EMPLOYEES CONTRIBUTIONS OF PF/ESIC- UNNECESSARY LITIGATION BY REVENUE, Income Tax

[gvenugopal g]

Dear Experts,

This has reference from recent Article by CA Dev kumar Kothari Ji,

1) Kindly let us know whether contribution of PF/ESI is paid after the due date under the respective acts but before filing of return of income u/s 139(1), not to be disallowed both u/s 43B and 36(1)(va). And whether the due date for filing ITR is 30-09-2019 or extended due date i.e. 31-10.2019?

2) If the amount is disallowed (delay in 3 to 4 days as per due date of EPF/ESI Act) when ITR processed at CPC level or at local ITO level, kindly advice what is the solution.

Posts / Replies

[Shyam Naik]

There are many case laws, where delayed payment of PF & ESI but before due date of filing of return has been allowed by High Courts.

The action be department in this regards is unlawful and harsh.