2025 (7) TMI 1795

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....nafter referred to as 'the Act') dated 21.11.2022 by the Assessing Officer, CPC, Bengaluru (hereinafter referred to as 'ld. AO'). Identical issues are involved in both these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. 2. The only effective issue involved in this appeal is as to whether the Learned NFAC was justified in confirming the addition made by the Learned AO on account of employees contribution to Provident Fund (PF) and Employee State Insurance (ESI) in the facts and circumstances of the instant case. 3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that the employees' contribution to provident fund and ESI ....

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.... any manner dilute or override the employer's obligation to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. In the case of these liabilities, what constitutes the due date is defined by the statute. Nevertheless, the assessees are given some leeway in that as long as deposits are made beyond the due date, but before the date of ....