https://www.taxtmi.com/caselaws?id=768872 ITAT Allahabad dismissed the taxpayer's appeal regarding disallowance under section 36(1)(va) for delayed payment of Provident Fund and ESI contributions. The tribunal upheld that following the SC decision in Checkmate Services P. Limited, any delay in depositing employee contributions beyond prescribed due dates cannot be condoned. The court rejected the taxpayer's argument that disallowance under section 143(1) was improper, citing Bombay HC's ruling in Rohan Korgaonkar that distinguished between sections 143(1) and 143(3) is irrelevant post-Checkmate Services judgment. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768872 ITAT Allahabad dismissed the taxpayer's appeal regarding disallowance under section 36(1)(va) for delayed payment of Provident Fund and ESI contributions. The tribunal upheld that following the SC decision in Checkmate Services P. Limited, any delay in depositing employee contributions beyond prescribed due dates cannot be condoned. The court rejected the taxpayer's argument that disallowance under section 143(1) was improper, citing Bombay HC's ruling in Rohan Korgaonkar that distinguished between sections 143(1) and 143(3) is irrelevant post-Checkmate Services judgment. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768872