https://www.taxtmi.com/caselaws?id=466543 Disallowance of employer contribution to provident fund and ESI under tax deduction provisions is impermissible where the employer's share was deposited before the due date for filing the return; the assessing officer must verify deposit before allowing disallowance and, if proved, reverse the addition. For employees' contributions, the due date for deposit is to be reckoned from the month of actual salary disbursement rather than accrual; where the assessee proves timely deposit measured by actual disbursement month (as in cited tribunal precedent), the AO shall cancel related additions. The matter is remitted to the AO for adjudication in line with the tribunal precedent and the assessee's appeal is disposed for statistical purposes. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 11 Feb 2026 20:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466543 Disallowance of employer contribution to provident fund and ESI under tax deduction provisions is impermissible where the employer's share was deposited before the due date for filing the return; the assessing officer must verify deposit before allowing disallowance and, if proved, reverse the addition. For employees' contributions, the due date for deposit is to be reckoned from the month of actual salary disbursement rather than accrual; where the assessee proves timely deposit measured by actual disbursement month (as in cited tribunal precedent), the AO shall cancel related additions. The matter is remitted to the AO for adjudication in line with the tribunal precedent and the assessee's appeal is disposed for statistical purposes. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466543