Delay in deposit of PF

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Greetings to all !!

Our company has delayed payment of PF during lockdown..

Due on 15-5-20 paid on 20-6-20
Due on 15-6-20 paid on 22-6-20

The same has been disallowed by Incom Tax Department

Is there any notification or information which can help us in allowing the same.

Please advise
Replies (6)

Is any order pass by the  assessing  officer for disallowance of delayed payment of PF ?.

Yes Sir, Intimation received U/s 143(1) for inconsistency in amount mentioned in 3CD for delay in deposit of Employees contribution beyond due date u/s 36 (1)(va)

                   If , Notification is not available then in my opinion reason is Genuine, Check whether you Can file Apple under section 246 A of the income tax Act to the Commissioner, against order pass by the Assessing officer. Also check section 246 , further dined by commissioner , you Can file Apple with Appellate Tribunal under section 253 , check out time limit also to file Apple. then Honorable High court section 260 , supreme court section 261 , because reason is Genuine.
                The Constitution of India guarantees the Citizens of the country certain fundamental rights , under any system of law , the right to Appeal , so take benefit.

Thanku sir
Recently the Hon'blr Supreme Court has clarified the dispute of late payment of PF/ESIC. The Apex Court held that the due date shall be taken as per the date mentioned in that particular act, i.e. PF/ESIC Act.

therefore, the same shall be disallowed if paid after the due date of that act, but before the due date of the return.

Hence, your efforts for appeal will be in vein

@ CA Garima Upadhyay

After all decision is yours and company to go ahead , I have just given my opinion  , also check in which case ( case law ) , clarification has been given by Hon'ble Supreme court .


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