Law as propounded by case laws is different in different States regarding Employees contribution to PF account as well as ESI contribution-Deposited timely as per section 36(1)(va) or upto due date of filing ITR u/s 139(1).
Kindly note that this is relating to Employee contribution not employer contribution.
- If deposited timely as per section 36(1)(va) then only the deduction is allowable. Even a delay of 1 day in depositing it may cause the entire amount in default to be disallowed once for all, never ever to be allowed again on actual payment of the same. Gujarat High Court. CIT v. Gujarat State Road Transport Corporation, Tax Appeal Nos. 1711 & 2577 of 2009, 925, 949, 965, 1655, 2365, 2378 & 2644 of 2010, 814 of 2011 & 637 of 2013 on dated 26 December, 2013 A.Y. 2005-06 again confirmed By Gujarat High Court in the case of The Principal Commissioner Of … vs M/S Suzlon Energy Ltd. on 11 February, 2020 C/TAXAP/860/2019. KERALA HIGH COURT : [2015] 378 ITR 443 : September 8, 2015 THE COMMISSIONER OF INCOME TAX, COCHIN VERSUS M/S MERCHEM LIMITED. MADRAS HIGH COURT : October 23, 2018 M/S. UNIFAC MANAGEMENT SERVICES (INDIA) PRIVATE LTD. VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATION CIRCLE 3 (2) , CHENNAI. MADHYA PRADESH HIGH COURT : [2010] 326 ITR 457 (MP) November 16, 2007 BS. PATEL VERSUS DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT).
- where the assessee deposited before the due date of filing the return under section 139(1) of the Act, the same would be allowable as deduction. Himachal Pradesh High Court, HIGH COURT OF BOMBAY, Karnataka High Court, Rajasthan High Court, Punjab & Haryana High Court is taking view that, are concerned. Himachal Pradesh High Court in the case of Commissioner of Income-Tax, (Central), Pune V/s. Ghatge Patil Transports Ltd. 368 ITR 749 (Bombay) reconfirmed PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. STARFLEX SEALING INDIA PVT. LTD. & ORS., HIGH COURT OF BOMBAY INCOME TAX APPEAL NO. 130 OF 2016, 151 OF 2016, 293 OF 2016, Aug 2, 2018 citation (2018) 102 CCH 0184 MumHC, Nipso Polyfabriks Ltd. (supra), decision of the Karnataka High Court in the case of Spectrum Consultants India (P.) Ltd. (supra), decision of the Rajasthan High Court in the case of Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (supra) and decision of the Punjab & Haryana High Court in the case of Hernia Embroidery Mills (P.) Ltd. (supra) is taking view that where the assessee deposited employees contribution to ESI and Provident fund before the due date of filing the return under section 139(1) of the Act, the same would be allowable as deduction, are concerned.
Till Supreme Court not passed the final verdic the dispute is pending.
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