2002 (9) TMI 10

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....ere referred to us for decision. Those are as follows: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing to allow deduction in respect of delayed payment of provident fund dues even accepting that the amounts could be disallowed on strict interpretation of section 43B? 2. Whether, on the facts and in the circumstances of the case, the ....

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.... The Commissioner of Income-tax (Appeals) passed an order directing that the due date in each of the payments involved, including the above two, would have to be considered by the Assessing Officer and in case those were found to have been paid within the due date, then, and then only, would the deductions be allowed. Instead of going before the Assessing Officer on the basis of this order and ....

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.... (ii) in case of provident fund contributions, if the due date for payment has once slipped, the deduction can never be claimed thereafter, even if the full payment is made after the due date and very much within the financial year in question. The further Explanation uses the word "shall" and specifies that unless payment is made within the due date no deduction shall be allowed. These pro....