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2024 (1) TMI 1275 - ITAT RAIPURDelayed deposit of employees share of contribution towards ESI/PF - Intimation u/s.143(1) - whether prior to the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. [2022 (10) TMI 617 - SUPREME COURT] aforesaid claim for deduction could not have been summarily disallowed u/s. 143(1)? - HELD THAT:- As prior to the judgment of Checkmate Services Pvt. Ltd. Vs. CIT-1 (supra), the aforesaid claim for deduction could not have been summarily disallowed u/s. 143(1) of the Act. As decided in GURMEET SINGH HORA [2023 (8) TMI 1383 - ITAT RAIPUR] as held no such disallowance of the delayed deposit of the employee’s share of contribution towards labour welfare fund could have been made in the hands pf the assessee company while processing of its return of income u/s. 143(1)(a) As the facts and issue involved in the present appeal on the first principle, i.e., as to whether or not prior to the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. [2022 (10) TMI 617 - SUPREME COURT] CPC, Bengaluru was well within its right in disallowing the assessee’s claim for deduction of delayed deposit of employees share of contributions towards ESI/PF vide an intimation issued u/s. 143(1) of the Act, remains the same, therefore, we follow the same. We, thus, in terms of our aforesaid observations, set-aside the order passed by the CIT(Appeals) wherein he had upheld the order passed by the CPC/A.O u/s. 154 of the Act, and thus, declined the assessee’s claim for deduction of delayed deposit of employees share of contribution towards ESI/PF and vacate the addition made by the A.O. Appeal of the assessee company is allowed.
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