B.S. Sponge Pvt. Ltd. Vs ADIT, CPC Bengaluru
Parties Involved
Facts Summary
The assessee, B.S. Sponge Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27, passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee had filed its return of income along with an audit report, which contained errors regarding the delayed payment of PF and ESI. The auditor had mistakenly mentioned a disallowance of Rs. 27,93,650/- for PF and ESI, though the actual delayed payment was Rs. 2,75,071/-. The assessee sought deletion of the disallowance.…
Decision in favour of
Assessee
Legal Issues
- 1. Verification of disallowance for delayed payment of PF and ESI.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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