Nascent Info Technologies Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Case ke facts
Company ne PF aur ESI ka payment time pe nahi kiya, jisse expense disallow ho gaya. Income tax officer ne ₹4.43 lakh penalty laga di misreporting ke liye.
Mudda (Issue)
Kya sirf PF/ESI disallowance se misreporting proof ho jati hai?
Faisla (Held)
Tribunal ne bola, sirf late deposit ki wajah se misreporting nahi mana ja sakta. Penalty hata di.
Practical takeaway
Agar PF/ESI ka payment late ho gaya hai aur penalty lag gayi ho, toh appeal mein challenge kiya ja sakta hai. Sirf disallowance pe penalty nahi lagti.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-27.