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Informative

Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification

Update / Judgement Date

12 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT remanded a case concerning the disallowance of employer contributions under Section 43BB due to delayed payments. The case involved the taxpayer’s delayed payments to an employee welfare fund, which were initially disallowed by the AO. The tribunal directed that the matter be sent back to verify whether the payments were made within the permissible time frame, providing the taxpayer a chance to rectify the delays and meet the required criteria for deductions.