Vijay Pal Singh from Uttar Pradesh contested the ADIT, CPC Bengaluru’s decision on delayed Provident Fund (PF) and Employee State Insurance (ESI) contributions for the fiscal year 2018-2019 under case ITA 1435/DEL/2021. This case involves the Income Tax Appellate Tribunal (ITAT) in Delhi reviewing these contributions under recent legislative reforms.
The central issue was the disallowance of PF and ESI contributions allegedly delayed by the appellant. The case discusses how such contributions should be handled when paid after the due date but before the tax filing deadline.
The tribunal examined various legal precedents and legislative changes that have evolved over time, particularly focusing on amendments introduced in the Finance Act, 2021. These amendments affect the applicability of penalties on delayed contributions.
The ITAT’s ruling favored the appellant, Vijay Pal Singh, based on the argument that all contributions were indeed deposited before the income tax return filing deadline. The decision discusses the implications of such rulings for taxpayers and the application of recent legislative changes.
Order Date: 2022-05-18
Judges: Shri Kul Bharat, Judicial Member and Shri Pradip Kumar Kedia, Accountant Member
Legal Examination: Vijay Pal Singh vs. ADIT on Delayed Employee Contributions – ITA 1435/DEL/2021
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