The assessee has opted for the PF Registration and has not received the PF No. for certain months. When no. has been allotted, assessee has made the outstanding payment.
In view of above circumstances, whether the amount of Employees' Contribution to PF, paid lately by the assessee should be disallowed or Not ? Kindly give the reference.
13 June 2010
If he has received money after submitting the application to PF and the number was pending due to administrative reasons and the company has paid full amount immediately on receipt of number then disallowance is not required.