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2018 (9) TMI 1873 - ITAT AHMEDABADAddition to belated employees' contribution to Provident fund - addition u/s 36(1)(va) r.w.s. 2(24) (x) - HELD THAT:- We consider that explanation to section 36(1)(va) makes it very much clear that for the purpose of clause (va) of sub-section(1) of section 36 “due date” means the date by which the assessee is required as an employer to credit the employee’s contribution to employees account in the relevant fund under any act, Rule or notification issued thereunder or under any standing order, award or contract of service or otherwise. During the relevant assessment year, if the employer has not deposited the entire amount towards employee’s contribution on or before the relevant (Due Date) under the PF Act/ESI Act, to the extent there is a short fall in deposit of the employee’s contribution/ESI contribution the assessee shall not be entitled to the deduction. Assessee as an employee has to strictly adhere to the due date of payment as prescribed in the relevant Act i.e. Provident Fund Act. We have also perused the para 38 of Chapter VI of the Employees Provident Fund Act 1952 provide that the employer's and the employee's contribution shall be remitted within 15 days of the close of every month refer to close of the month to which the wages pertain but not to the month in which the wages are paid and contribution is deducted. Taking into consideration, the decision of the Hon’ble Gujarat High Court in the case of CIT vs. GSRTC [2014 (1) TMI 502 - GUJARAT HIGH COURT] wherein it is held that deduction towards employee’s contribution is to be made as per the due date prescribed in the relevant act we do not find any merit in the submission of the assessee. Accordingly the appeal of the assessee is dismissed.
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