TMI Blog2020 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the said decision is pending before the Hon ble Supreme Court does not dilute binding nature of this judicial precedent. Also in the case of Ask Me Lab Con Services Ltd V/s. Income Tax Officer Ward [ 2019 (6) TMI 759 - GUJARAT HIGH COURT ] by following the decision given in the case of M/s Checkmate Facility and Electronic Solutions Pvt. Ltd. [ 2018 (10) TMI 994 - GUJARAT HIGH COURT] held that due date of deposit of PF and ESI contribution is to be considered from close of the month, for which charges is required to be paid by the employer. - Decided against assessee - R/TAX APPEAL NO. 51 of 2020 - - - Dated:- 3-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: M/S WADIAGHANDY AND CO(5679) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed as deduction by the appellant-assessee towards PF and ESI, on the ground that the same was not paid within the due date. 5. The assessee, being aggrieved by the Assessment Order, preferred an appeal before the CIT(A). The CIT(A) partly allowed the appeal holding that for considering due date of payment to PF and ESI contribution, the date of disbursement of wages is to be considered and not the month / period with respect to which the wages pertain to. 6. The CIT(A), relied upon the decision of this Court in the case of Ambalal Sarabhai Enterprise Limited vs. Assistant Commissioner of Income Tax Circle 1 (Tax Appeal No.1385 of 2008) , re-calculated the contribution to PF and ESI made within 20 days and 21 days respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyer s own contribution as fixed by the Government. It is further required that he shall within fifteen days of the close of every month pay the same to the fund such contribution and administrative charges. In terms of this provision thus, after deducting the employee s contribution towards the funds, the same has to be deposited with the Government within fifteen days of the close of every month. Reference to fifteen days of the close of the month must be in relation to the month during which the payment of wages is to be made and corresponding liability to deduct employee s contribution to the fund arises. The expression within fifteen days of the close of every month therefore must be interpreted as having reference to the close of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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