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TMI Blog2022 (11) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... n is linked to payment before the due dates specified in the respective Acts and employer's contribution is linked to payment before the due dates specified in the respective Acts and employer's contribution is linked to the payment before the prescribed due date for filing of return u/s. 139(1) - The result of any failure to pay within the prescribed dates also leads to different results. In the case of employee's contribution, any failure to pay within the prescribed due date under the respective PF Act or Scheme will result in negating employer's claim for deduction permanently forever u/s.36(1)(va). On the other hand, delay in payment of employer's contribution is visited with deferment of deduction on payment basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.4,94,192/- made by the assessee beyond the due date by invoking the provisions of section 36(1)(va) of the Income Tax Act, 1961 (hereinafter called the Act ). 3. On the above issue, it is not disputed that as per the decision of the Hon ble Supreme Court rendered in the case of CHECKMATE SERVICES PVT LTD VS CIT-1 in CIVIL APPEAL 2833/2016 vide its judgment dated 12 October 2022 decided the issue on allowability/treatment of delayed Employee PF Contribution payment in hands of assessee under provisions of Income Tax Act and held that Section 36(1)(va) and Section 43B(b) operate on totally different equilibriums and have different parameters for due dates, i.e., employee's contribution is linked to payment before the due dates s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the intimation under section 143(1) of the Act, dated 1.5.2020, it has been mentioned that there was a communication sent by email to the assessee before making the impugned disallowance and it is further mentioned therein that as there has been no response/the response given is not acceptable the adjustment(s) as mentioned below are being made to the total income as per the provisions of Section 143(1)(a). 5. Learned Counsel for the assessee submitted that it is not clear from the aforesaid wordings in the intimation as to whether the response of the assessee to the impugned disallowance was considered or not. Factually, the details of notice issued by Centralized Processsing Centre (CPC) while electronically processing the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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