Employee’s PF Contribution deposited after due date not allowable

Swaraj Excellent Manpower Facilities Pvt. Ltd. Vs DCIT (ITAT Pune)

Hon’ble Supreme Court has held that the Employee’s Contribution towards Provident Fund has to be deposited before the due date mentioned in the respective statute. In this case it is an admitted position by the assessee in the Audit Report that the amount was not deposited before the due date mentioned in The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. Hence, the impugned amount has been rightly disallowed

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