2025 (9) TMI 1294

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.... has been passed against the intimation order 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 30.11.2....

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....ESI etc. deducted by the employer from salaries of employees and that employees' 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 f....

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.... should be allowed. Copy of order is enclosed for your reference. 2. Following payment was deposited next day as online payment system was not working properly 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....

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....loyees' contribution to PF & ESI etc. However, it was contended that if the due date is a holiday or a Sunday and the deposit is made on the next working day, the same should be treated as deposited within the due date. In this context, it 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 tak....