Employees' PF and ESI disallowance remitted for verification of actual deposit dates before fresh adjudication.

Employees' contribution to provident fund and ESI could not be conclusively disallowed on the existing record because the actual month-wise dates of deposit were not recorded in the assessment or appellate orders. The matter was therefore restored to the Assessing Officer for fresh adjudication after verifying the relevant deposit dates and applying the jurisdictional High Court and Supreme Court decisions cited. The ground was treated as allowed for statistical purposes.

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Issues: Whether the disallowance of employees' contribution towards provident fund and ESI for alleged delayed deposit should be sustained or the matter should be remanded for verification of the actual dates of deposit.

Analysis: The dates on which the month-wise deposits were actually made were not recorded in the assessment order or in the appellate order. In the absence of these material facts, the issue could not be conclusively decided on the existing record. The matter was therefore restored to the Assessing Officer for fresh adjudication in the light of the jurisdictional High Court and the Supreme Court decisions relied upon, after ascertaining the relevant deposit dates.

Conclusion: The disallowance issue was remitted to the Assessing Officer for de novo consideration, and the ground was treated as allowed for statistical purposes.

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