Employees' provident fund contribution deduction denied for belated deposit beyond the welfare-law due date despite filing before return date.

Employees' contribution to provident fund and ESIC is deductible only if credited to the employees' account within the due date prescribed under the relevant welfare statute. Section 43B does not override this specific requirement under section 36(1)(va) read with section 2(24)(x), so deposit after the welfare-law due date, even if made before filing the return, does not cure the default. The disallowance was therefore upheld and the deduction claim rejected.

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Issues: Whether employees' contribution to provident fund and ESIC, deposited after the due date prescribed under the relevant welfare enactment but before filing the return, was deductible.

Analysis: The deduction for employees' contribution is governed by section 36(1)(va) read with section 2(24)(x), and the relevant due date is the date prescribed under the applicable welfare law for crediting the amount to the employees' account. Section 43B does not override this specific requirement for employees' contribution. Relying on the jurisdictional precedent and the statutory definition of due date, the delay in deposit rendered the amount inadmissible to the extent of default.

Conclusion: The disallowance was upheld and the claim for deduction was rejected.

Ratio Decidendi: Employees' contribution to provident fund or similar welfare funds is deductible only if credited to the employees' account within the due date prescribed under the relevant welfare statute, and belated deposit before filing the return does not cure the default under section 36(1)(va).

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