No disallowance can be made in respect of employees’ contribution to PF if the same is deposited before due date of filing return of income:

AO made disallowance in respect of employees contribution and shortfall in employees contribution to PF account. Hon’ble ITAT observed that thought the PF amount was not deposited within the stipulated time, the said amounts were deposited before due date of filing the return of income as specified u/s139(1). Hence, it was held that no such disallowance is called for since the said amounts were deposited before due date of filing return of income. Hon’ble ITAT followed the ratio laid down in the case of CIT vs. Alom Extrusions Ltd. – 319 ITR 306 (SC).

[Gujarat State Road Transport Corporation vs. ACIT - ITA No.2598 & 2785/Ahd/2009]