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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the disallowance made in respect of provident fund and ESI contributions was sustainable to the extent it related to the employer's contribution deposited before the due date for furnishing the return of income under section 43B of the Income-tax Act, 1961.
Analysis: The deposits comprised both employees' contribution and employer's contribution. The employer's contribution, if deposited before the due date for filing the return, is governed by section 43B and is allowable subject to verification of the factual claim. The issue relating to delayed employees' contribution was not pressed.
Conclusion: The matter relating to employer's contribution was restored to the Assessing Officer for verification and consequential allowance if the statutory condition under section 43B is satisfied.
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