2025 (4) TMI 1733

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....dv. Sh. Deepesh Garg, Adv. For the Department by Sh. Amit Katoch, Sr. DR ORDER PER SATBEER SINGH GODARA, JM  This assessee's appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./Joint Commissioner of Income Tax [in short, the "CIT(A)/JCIT"], Coimbatore's DIN and order no. ITBA/APL/S/250/2023- 24/1060345693(1), dated 31.01.2024 involving....

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....uch a contribution ought to be deposited in the prescribed account on or before "due" date in the corresponding statute than that of filing return of income under section 139(1) of the Act. That being the case, we find no merit in the assessee's instant substantive ground in principle. 5. Learned counsel submits that the above "due" date has to be reckoned from the date of actual payment of sal....

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....to the provident fund from the salary/wages of the employee or the employer also makes his contribution, factually at the time of disbursement of the salary the payment in respect of such contribution should be made forthwith. If for some reason or other the payment of salary for a particular month be held up for considerable period of time it cannot be said that the employer would be liable to ma....

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....se the order of the lower authorities and direct the AO to examine whether the payments of contribution in the present case were made within 15 days (allowed with further grace period of 5 days) from the close of the respective months during which the disbursement of the salary/wages were actually made. The AO should recompute the amount disallowable, if any, on the above basis and take appropriat....