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2023 (4) TMI 1224 - AT - Income TaxEmployee’s contribution of PF/ESI on or before the due date prescribed under the relevant PF/ESI - Determination of Due date - assessee said that due has to be reckoned within 15 days from the close of the month in which payment is made to the employee, whereas according to Revenue the contribution has to be deposited within the 15 days from the close of the month for which salary/wages of the employee is due - HELD THAT:- It will be appropriate if the term ‘every month’ specified in Provident Fund scheme, whether it is the month for which salary/wages are due or month of the payment is referred to Relevant Authorities for finding out with reference to any judicial precedent in respect of provisions of the relevant Act. Accordingly. we restore this issue back to the file of the Ld. Assessing Officer with the direction to find out from the relevant PF authorities about the term ‘every month’ as mentioned in clause 38 of the employees provident fund scheme. Similarly, he may find out from the ESI Authorities. Appeal of the assessee is allowed for statistical purposes.
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