Delayed employee PF and ESI contributions remain disallowable after Checkmate Services, leaving no contrary view open.

Employee contributions to provident fund and ESI deposited beyond the prescribed due date were held disallowable, as the Tribunal treated the issue as governed by the Supreme Court's ruling in Checkmate Services. It found no room for a contrary view on the allowability of delayed employee contributions, and an earlier Tribunal decision relied on by the assessee could not override binding precedent. The disallowance was therefore upheld and the assessee's challenge failed.

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Issues: Whether the disallowance of employee contribution to provident fund and ESI, made on account of payment beyond the due date, was liable to be deleted.

Analysis: The Tribunal noted that the controversy stood covered by the Supreme Court's ruling in Checkmate Services, after which there was no scope for a contrary interpretation on the allowability of employee contributions deposited beyond the prescribed due date. The assessee's reliance on an earlier Tribunal decision was therefore held not to assist in the face of the binding Supreme Court precedent.

Conclusion: The disallowance was upheld and the assessee's challenge was rejected.

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