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TMI Blog2023 (6) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 43B of the Act and are not deposited before the due date of filing of return. Considering the fact that on the alleged sum provisions of Section 43B of the Act are not applicable as they have been paid before the due date of filing u/s 139(1) of the Act, the said disallowance deserves to be deleted. Allow the ground raised by the assessee and thus delete the addition. Decided in favour of assessee. Disallowance employees contribution made towards PF - Though the assessee has claimed that wages were disbursed in the month of May and June, 2017 i.e., subsequent month for which wages were payable and thus claimed that due dates were subsequent to the months of payments and thus there is no delay - HELD THAT:- No merit in this con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 279/Kol/2023 is against the order of the ld. CIT(A) dt. 15/03/2023, arising out of the order u/s 154 of the Act, dt. 11/05/2021. 2. The common issue raised in both these appeal are firstly the disallowance u/s 43B of the Act at Rs. 4,38,526/- on account of non-payment of outstanding amount of ESI, PF, CGST and SGST not paid before the due date of filing of return of income and the second issues is disallowance employees contribution made towards PF amounting to Rs. 61,387/-. 3. At the outset, the ld. Counsel for the assessee submitted that since the issues raised are common and pertaining to the same Assessment Year, assessee is not wishing to press ITA No. 279/Kol/2023 which is arising out of the order u/s 154 of the Act dt. 11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was required to deposit these amounts before the due date of filing of return u/s 139(1) of the Act so that provisions of Section 43B of the Act do not come into operation. From the details filed by the assessee in the paper book containing the bank statement, we notice that the alleged sum has been paid before the due date of furnishing return u/s 139(1) of the Act. The detail of the same is reproduced below:- Particulars Month Amount (in Rs. ) Date of payment ESI Payable March 2017 49,901 12.04.2018 EPF Payable March 2017 1,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribution towards PF for the months of April and May, 2017. Though the assessee has claimed that wages were disbursed in the month of May and June, 2017 i.e., subsequent month for which wages were payable and thus claimed that due dates were subsequent to the months of payments and thus there is no delay. 11. We, however, fail to find any merit in this contention of the assessee as the liability to pay PF /ESI fall due on the basis of month for which salary is payable. Now, considering the month for which wages are payable the due date for depositing the said sum was 15/06/2017 and 15/07/2017. However, the payment has been made on 18/05/2017 and 17/06/2017, which is after the due dates. Recently, the Hon ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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