Income Tax Appeal of Team Infrastructures Private Limited against DCIT for Assessment Year 2018-19: A Case Study on Employee Contribution Delay

The Income Tax Appellate Tribunal (ITAT) in Delhi delivered a notable judgment involving Team Infrastructures Private Limited, based in Gurgaon, and the Deputy Commissioner of Income Tax, Circle-3(1), Gurgaon, concerning the assessment year 2018-19. This case, bearing the number ITA 1564/DEL/2022, draws significant attention due to its focus on the contentious issue of disallowance of employee’s contribution to Provident Fund (PF) and Employee State Insurance (ESI) because of delayed deposits, a matter that numerous businesses and HR departments across India grapple with.

Income Tax Appeal of Team Infrastructures Private Limited against DCIT for Assessment Year 2018-19: A Case Study on Employee Contribution Delay