https://www.taxtmi.com/caselaws?id=465332 ITAT Pune allowed the Revenue's miscellaneous application u/s 254(2) seeking rectification of mistake u/s 154 in respect of deduction claimed u/s 36(1)(va) for employees' PF/ESI contributions deposited beyond the due dates under the respective Acts but before the due date u/s 139(1). Relying on SC rulings in Saurashtra Kutch Stock Exchange Ltd. and Checkmate Services (P) Ltd., the Tribunal held that its earlier order allowing such deduction constituted a mistake apparent from record. Consequently, the earlier appeal order for AY 2019-20 was recalled for fresh adjudication. en-us Wed, 05 Mar 2025 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465332 ITAT Pune allowed the Revenue's miscellaneous application u/s 254(2) seeking rectification of mistake u/s 154 in respect of deduction claimed u/s 36(1)(va) for employees' PF/ESI contributions deposited beyond the due dates under the respective Acts but before the due date u/s 139(1). Relying on SC rulings in Saurashtra Kutch Stock Exchange Ltd. and Checkmate Services (P) Ltd., the Tribunal held that its earlier order allowing such deduction constituted a mistake apparent from record. Consequently, the earlier appeal order for AY 2019-20 was recalled for fresh adjudication. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465332