Why Don't Employees Get Tax Benefits on Employer's PF Contribution in CTC?

Dear Taxation experts, I understand the purpose of including ESIC and PF (employer's contribution) as part of an employee's overall package under the CTC concept. My doubt here is, why shouldn't the employee receive tax benefits on the employer's contribution to PF as well (considering the employer has included it as part of the employee's CTC)?

Thank you.

Because the employer's contribution is not deducted from the employee's income, it does not qualify for income tax deduction, as per my understanding.

Regards,
B. Saikumar
Mumbai