while
they were casual labour they were contributing in Employees
Provident Fund (EPF). However, when their services were
regularized, the EPF contribution ceased ... contributing towards
GPF Scheme. Thus, these employees ceased to be covered by
EPF Scheme after completion of continuous three years'
temporary status service. During
particular fact and
circumstance of the case.
2. That disallowance of EPF of Rs.12,07,667/- in respect of
Employees' contribution ... appeals) was not justified in upholding the
addition in respect of EPF of Rs.12,07,667/- in respect of
Employees' contribution
subsequent approval accorded by the
Central Board of Trustees (EPF) vide Agenda no. 8 in its 215th meeting held at
Bengaluru on 19.12.2016 (1) Report ... pension implementation committee as submitted to the
Executive committee/cBT(EPF) regarding aforesaid stp (c) and for re-computing/
revising the pension of employees
ORDER
FACTS:
1. The appellant sought information about status of settlement of EPF dues
dated 10.10.1997 of Ac/ no. KR/15 for the period August ... about non-availability of the records and stated that the
settlement of EPF dues of the exempted establishment is being done by the Trust,
therefore
Epf Staff Union vs Employees Provident Fund Organisation on 4 December, 2018
1 of 5
CENTRAL ADMINISTRATIVE TRIBUNAL
MADRAS BENCH
Dated the Tuesday ... 2016
1. Employees' Provident Fund Staff Union
Affiliated to All Indian EPF Staff Federation, New Delhi,
Represented by its General Secretary, Shri R. Krupakaran
Ganesh Pujari
Aged about 37 years
Senior Social Security Assistant
EPF Regional Office
Bhavishya Nidhi Bhavan
Navnagar, Hubballi
and residing of H.No.134
Arjun ... Divate
S/o.Narayan
Aged about 39 years
Senior Social Security Assistant
EPF Regional Office
Bhavishya Nidhi Bhavan
Navnagar, Hubballi
and residing of Shree Guru
Nerka Chemicals P. Ltd, Gujrat vs Asst Cit Cen Cir 38, Mumbai on 31 August
account of delayed contribution made to Employees Provident Fund
(EPF)
43. Ld. Counsel for the assessee submitted that in the final
assessment order, following ... account of delay in deposit of EPF as per
the due dates defined under the PF Act . However, the AO ignored the fact
that
consider by AO the disallowance on belated payments
of employees contribution of EPF and ESI as envisaged ... disallow the payment of employees' contribution to EPF
and ESI after the specified date prescribed under the respective Act, the
contention
vouchers relating to income
and direct expenses i.e. salaries, ESI & EPF. Similarly, posting of all vouchers
relating to indirect expenses was also ... assessee for the AY 2011-12.
The records relating to EPF, ESI, profession tax are external evidences which shows
magnitude of man power engage, payment
