https://www.taxtmi.com/caselaws?id=774298 ITAT Patna dismissed the assessee's appeal regarding disallowance of delayed employee PF contributions under Section 36(1)(va). Following SC's Checkmate Services precedent, the tribunal held that employee contributions to PF/ESI are governed exclusively by Section 36(1)(va), not Section 43B. The court emphasized that employee contributions must be deposited within statutory due dates, and failure results in disallowance even if paid before ROI filing deadline. The SC ruling applies retrospectively, overturning previous HC decisions allowing deductions for delayed employee contributions under Section 43B. en-us Mon, 26 May 2025 00:00:00 +0530 Fri, 04 Jul 2025 12:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774298 ITAT Patna dismissed the assessee's appeal regarding disallowance of delayed employee PF contributions under Section 36(1)(va). Following SC's Checkmate Services precedent, the tribunal held that employee contributions to PF/ESI are governed exclusively by Section 36(1)(va), not Section 43B. The court emphasized that employee contributions must be deposited within statutory due dates, and failure results in disallowance even if paid before ROI filing deadline. The SC ruling applies retrospectively, overturning previous HC decisions allowing deductions for delayed employee contributions under Section 43B. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774298