https://www.taxtmi.com/caselaws?id=777064 Employees' contribution to provident fund and ESI deposited after the due date under the welfare statutes, even if paid before the return-filing date, is governed by the principle affirmed in Checkmate Services (P) Ltd. The relevant provident fund due date, however, must be verified before any disallowance is made. The matter was therefore remanded for fresh adjudication after such verification and after giving the assessee a reasonable opportunity of hearing; no final finding was recorded on the disallowance at that stage. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777064 Employees' contribution to provident fund and ESI deposited after the due date under the welfare statutes, even if paid before the return-filing date, is governed by the principle affirmed in Checkmate Services (P) Ltd. The relevant provident fund due date, however, must be verified before any disallowance is made. The matter was therefore remanded for fresh adjudication after such verification and after giving the assessee a reasonable opportunity of hearing; no final finding was recorded on the disallowance at that stage. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777064