https://www.taxtmi.com/caselaws?id=465313 ITAT allowed the revenue's rectification application under Sec. 254(2), holding that non-consideration of the subsequent SC ruling on employees' contribution to PF/ESI constituted a mistake apparent from record. Relying on the principle that judicial decisions are retrospective, ITAT applied the SC decision in Checkmate Services to hold that employees' contributions deposited after the due dates under the respective welfare laws are not deductible, even if paid before the due date for filing return under Sec. 139(1). ITAT rejected the assessee's objections regarding authority to file the miscellaneous application and held that such disallowance could be made at the Sec. 143(1) processing stage, deciding the issue against the assessee. en-us Mon, 31 Jul 2023 00:00:00 +0530 Tue, 16 Dec 2025 12:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465313 ITAT allowed the revenue's rectification application under Sec. 254(2), holding that non-consideration of the subsequent SC ruling on employees' contribution to PF/ESI constituted a mistake apparent from record. Relying on the principle that judicial decisions are retrospective, ITAT applied the SC decision in Checkmate Services to hold that employees' contributions deposited after the due dates under the respective welfare laws are not deductible, even if paid before the due date for filing return under Sec. 139(1). ITAT rejected the assessee's objections regarding authority to file the miscellaneous application and held that such disallowance could be made at the Sec. 143(1) processing stage, deciding the issue against the assessee. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465313