Case Number: ITA 2168/DEL/2022
Appellant: Krishna Prakashan Media Pvt Ltd, located in Meerut, Uttar Pradesh
Respondent: ITO, Ward 1(1)(3), Uttar Pradesh
Assessment Year: 2019-20
Date Filed: September 5, 2022
Order Type: Final Tribunal Order
Date of Order and Pronouncement: January 19, 2023
This appeal by Krishna Prakashan Media Pvt Ltd challenges the decision of the CIT(A), which upheld the disallowance of Rs. 3,44,271 under Section 36(1)(va) of the Income Tax Act. The disallowance pertains to late deposits of employee contributions to PF and ESI, which were not accepted as deductible due to the timing of the deposits, despite being made before the tax return filing deadline. The case brings into discussion the implications of the Finance Act, 2021, and earlier Supreme Court rulings relevant to such contributions.
Krishna Prakashan Media Pvt Ltd vs. ITO, Ward 1(1)(3), Uttar Pradesh – IT Appeal for AY 2019-20
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