disputed that the assessee had contributed the provident fund for its employees under the Provident Funds Act, 1925 . Further, it cannot be disputed that ... only talks about grant of deduction in respect of recognized provident fund. Keeping this in view, we do not find that any illegality has been
disputed that the assessee had
contributed to the provident fund for its employees under
the Provident Fund
und Act, 1925. Further, it could ... only talks about grant of deduction in respect of
recognized provident fund. The contribution to the
unrecognized provident fund was deduc
deductible."
2. While
advances from any provident fund to which the
Provident Funds Act, 1925 (19 of 1925), applies or
any recognized provident fund as defined [in clasue
advances from any provident fund to which the
Provident Funds Act, 1925 (19 of 1925), applies or
any recognized provident fund as defined [in clasue
managed recognized school is to be counted for retiral benefits, especially
when the petitioner has continued to deposit the Contributory Provident
Fund in the subsequent ... post in another privately managed recognized
school is to count for retirement benefits. According to
the proviso the Contributory Provident Fund account of
the employee
State Government has framed Punjab Privately
Managed Recognized Affiliated Aided Colleges (Pension and Contributory
Provident Fund) Rules, 2002. Such Rules have been repealed vide notification ... Annexure R-2), when Punjab Privately Managed
Recognized Affiliated Aided Colleges (Pension and Contributory Provident
Fund) Repeal Rules, 2012 were promulgated.
In the written statement
provisions of the
Punjab Privately Managed Recognized Schools Employees (Security of
Service) Rules, 1981. Rule 22 deals with Provident Fund and reads ... refers
to case law precedent in Regional Provident Fund Commissioner v. Sanatan
Dharam Girls Secondary School and others , (2007) 1 SCC 268. There the
Supreme
contribute provident fund
lesser than the required contribution of provident fund in accordance
with law. The institution is stated to be recognized by the State ... sign the cheques relating to the provident fund that the school was
making less payment of the provident fund, he could have pointed
grant-in-aid. Both the petitioners had been continuously depositing their contributory provident fund.
2. The petitioners claim pension for the period of service rendered ... given pension in lieu of the contributory provident fund. The teachers working in the respective privately managed recognized aided schools were asked to give their
declined on the ground that Punjab Privately
Managed Recognized Affiliated Aided Colleges (Pension and Contributory
Provident Fund) Rules, 2002 (for short 'Rules
