https://www.taxtmi.com/caselaws?id=783330 The ITAT (Chennai) dismissed the assessee's appeal challenging disallowance of employees' contribution to PF/ESI paid after the statutory due dates but before the due date for filing the return u/s 139(1). It held that, in view of the SC ruling in Checkmate Services (LB), such delayed remittances are not deductible under s.36(1)(va), and the SC's interpretation operates retrospectively. The Tribunal distinguished the Chhattisgarh HC decision in Raj Kumar Bothra as rendered in a pre-Checkmate legal context and held it cannot override binding SC precedent. Consequently, the order of the CIT(A) affirming CPC's rectification u/s 154 and the disallowance was upheld. en-us Mon, 17 Nov 2025 00:00:00 +0530 Sat, 13 Dec 2025 11:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783330 The ITAT (Chennai) dismissed the assessee's appeal challenging disallowance of employees' contribution to PF/ESI paid after the statutory due dates but before the due date for filing the return u/s 139(1). It held that, in view of the SC ruling in Checkmate Services (LB), such delayed remittances are not deductible under s.36(1)(va), and the SC's interpretation operates retrospectively. The Tribunal distinguished the Chhattisgarh HC decision in Raj Kumar Bothra as rendered in a pre-Checkmate legal context and held it cannot override binding SC precedent. Consequently, the order of the CIT(A) affirming CPC's rectification u/s 154 and the disallowance was upheld. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783330