2025 (8) TMI 1093

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....t was dismissed, while confirming the intimation order. 2. It may be mentioned here that earlier on 18.10.2022, present appeal filed by the assessee before this Appellate Tribunal was allowed and the addition made by way of adjustment, to the tune of Rs. 4,79,558/-, made by the CPC was deleted. Said addition by way of adjustment was made by the CPC due to late deposit of amounts of Employees contribution towards Provident Fund. Subsequently, Revenue filed an application for rectification of the above said order dated 18.10.2022. Said application came to be registered as MA No. 43/JPR/2023. Vide order dated 22.08.2024, MA No. 43/JPR/2023 was allowed by observing in the manner as under:- "2.6 The Bench has heard the ld. D....

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....is deposited by the employer before the due date stipulated in respective Acts". In this case, it is noteworthy to mention that the appeal of the assessee was heard on 20-09-2022 and the Bench simultaneously considered the written submission dated 07-09-2022 filed by the ld. Counsel of the assessee but the ld. DR has not raised the decision of Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. as it was pronounced on 12-10-2022. Hence, in this view of the matter, the Bench now feels that the decision delivered by Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. is applicable in the present case. Accordingly, the bench recalls its order dated 18-10-2022 and direct the Registry to fix the appeal for hearing in re....

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....uch contribution is required to be made as per due date under the relevant Act. 7. Ld. DR for the Revenue has referred to the provisions of section 36(1) (va) of the Act, and also to the decision in case of Checkmate Services Pvt. Ltd. vs. CIT-1, Civil Appeal No. 2833/2016 dated 12.10.2022, and contended that the assessee, being the employer, was required to deposit Employees contribution towards EPF before the due date as prescribed under Section 36(1) (va) of the Act r.w.s. 2(24)(x) of the Act, and not before filing of the return of income u/s 36(1)(v) of the Act. Ld. DR for the Revenue has further contended that in this matter, the assessee employer having not deposited the Employees contribution amounts before due date as per provisi....