ITAT Dismisses Appeal, Upholds PF and ESI Disallowance for Delayed Deposits Under Section 36(1)(va):

The ITAT dismissed the assessee's appeal, upholding the disallowance of delayed PF and ESI contributions and declining to re-examine the bonus disallowance issue.

ITAT Rejects Assessee's Appeal Over Delayed PF/ESI Payments and Bonus Disallowance

Saloni Kumari

Jul 16, 2026

Last update on Jul 16, 2026

Premium

ITAT Dismisses Appeal, Upholds PF and ESI Disallowance for Delayed Deposits Under Section 36(1)(va)

The ITAT dismissed the assessee's appeal, upholding the disallowance of delayed PF and ESI contributions and declining to re-examine the bonus disallowance issue.

Also Read

Rs 39.72 Lakh Tax Addition: ITAT Gives NRI Taxpayer Fresh Chance to Explain Investment ITAT Remands Rs 92 Lakh Capital Gain Addition to CIT(A)ITAT Remands Section 12AB Registration Application for Fresh Consideration ITAT Upholds Rs 10.91 Lakh Addition on Unrecorded Job Work Transactions at 8% Profit Rate

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].