AdvertisementVigilant Security Placement & Detective Services Pvt. Ltd. Vs DCIT (ITAT Delhi) The assessee appealed against the order of the National Faceless Appeal Centre (NFAC) for Assessment Year 2019-20 challenging the disallowance of Rs. 2,65,53,841 on account of delayed deposit of employees’ contributions to Provident Fund (PF) and Employees’ State Insurance (ESI). The disallowance arose during processing of the return under Section 143(1) after the Central Processing Centre (CPC) found that the employees’ contributions had not been deposited within the due dates prescribed unde...