2015 (5) TMI 263

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....pellant : Sri. K. V. Aravind, Adv For the Respondent : Dr. R. B. Krishna, Adv. JUDGMENT N. Kumar J.- The Revenue have preferred this appeal against the order passed by the Tribunal holding that even the employees' contribution made by the assessee on or before the due date for filing the return under section 139(1) of the Income-tax Act, 1961, would be eligible for the benefit conf....

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....stion of law in the case of CIT v. Spectrum Consultants India Pvt. Ltd. decided on December 9, 2013 in W. A. No. 4077 of 2013 [2014] 2 ITR-OL 622 (Karn) where, after referring to sections 29, 30 and 31 of the Provident Fund Act, has held as under (page 626 of 2 ITR-OL) :              "A reading of the aforesaid provisions makes it clea....

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....;s contribution from the salary or not, in law, he is liable to pay the said amount. Therefore, section 2(24)(x) of the Act makes it clear that the employee's contribution which the employer deducts from his salary before it is paid into the fund, is treated as the income of the employer, and the employer by contributing can get the deduction. That payment must be made within the due date, i.e....