2023 (8) TMI 1634

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..... As per grounds of appeal, the assessee has challenged the disallowance of employees contribution to Provident Fund/ESIC under Section 36(i)(va) r.w.s 43B of the Act. 3. When the matter was called for hearing, Learned Counsel for the assessee, Shri Manoj Kumar, CA submitted that the impugned employee's contribution towards PF and ESIC has been paid and deposited before the due date allowed under Section 139(1) of the Act although the assessee has remitted the payment belatedly and beyond the due dates specified in respects Acts. It was submitted that the delay is of very few days and in fact, there is no delay when seen qua the month in which salary was been disbursed. It was thus contended that where the assessee has complied with the ob....

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....ile Industries vs. ITO TS-933-ITAT-2022 (Pune). 5. The issue towards taxability of belated employees' contribution to Provident Fund/ESIC is no longer res initegra in the light of the judgment of the Hon'ble Supreme Court in the case of Checkmate Services (P.) Ltd. vs. CIT (supra). The Co-ordinate Bench of the Tribunal in Cemetile Industries vs. ITO (supra) had expressed a view that such adjustment/disallowance is also permissible in the proceedings carried out under Section 143(1) of the Act. Very recently, the Co-ordinate Bench of the Tribunal in Savleen Kaur & Others vs. ITO in ITA Nos. 2249/Del/2022 & Others for Assessment Year 2018-19 & Others vide order dated 09.01.2023 has also taken a similar view and upheld the action of the Reven....