2025 (9) TMI 1294

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....er u/s 143(1) of the Act, dated 30.11.2021. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. Ld. CIT(A)[NFAC] has erred in confirming the addition on account of late deposit of employees' contribution to respective fund despite of the facts that these were deposited before the due date of filing of return u/s 139(1). 2. The appellant craves leave to add, amend ground of appeal either during of before the hearing of the appeal." 3. The brief facts of the case are that the assessee filed the return of income showing total income of Rs. 7,32,150/- on 09.02.2021 for AY 2021-22. An intimation u/s 143(1) of the Act was issued on 30.11.2021 at a total income of Rs. 63,45,620/-. Aggrieved with the ....

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....yees' contribution has to be deposited within the due date u/s 36(1)(va) of the I.T. Act, i.e. due dates under the relevant employees welfare legislation like PF Act, ESI Act etc. failing which the same would be treated as income in the hands of the employer u/s 2(24)(x) of the I.T. Act. Therefore, vide this judgement the issue of deposit of employees contribution towards PF/ESIC late beyond the due date stipulated under the Relevant Statute concerning PF/ESIC but deposited before the due date prescribed u/s 139(1) for filing of return of income has been decided squarely in favour of revenue. 6.3 Therefore, after careful consideration of the above narrated facts, circumstances of the case and the facts of the Appellant, this ground of app....

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....y Provident Fund 192205 15/05/2019 192205 16/05/2019 The appellant pray your honour to kindly grant relief from addition of this amount as this could not be deposited on due date due to malfunctioning of online payment system. Adding back of employees contribution to income is to prevent employers to not to play with employees money. In this case there was no intention to use employees money. Hence we request you to grant relief from addition of this amount. 3. Due to covid 19 Provident Fund Department had extended the due date for the month or April from 15th April 2020 to 15th May, 2020. (A copy of notification is enclosed herewith.) Therefore, following payments though made after 15th April 2020 were well within extended period ....

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....is relevant to refer to Section 10 of the General Clauses Act, 1897, which reads as under: "(1) Where, by any Central Act or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open: Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1877 (15 of 1877), applies. (2) This section applies also to all Cen....