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TMI Blog2023 (6) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has come to rest by the recent verdict of Checkmate Services Pvt. Ltd. [ 2022 (10) TMI 617 - SUPREME COURT] wherein it has been held that deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees contribution to PF cannot be claimed even though deposited within the due date of filing of return even when r.w.s. 43B of the Income-tax Act, 1961. The Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution towards ESI/PF would not be applicable in case the employees contribution as provided u/s 36(1)(va) of the Act and that the due date in respect of deposit of employees contribution would be such as prescribed u/s 36(1)(va) - Appeal of the assessee stands dismissed. - Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member For the Appellant : None. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st by the recent verdict of the Hon ble Supreme Court in Checkmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) dated 12.10.2022 wherein it has been held that deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions of section 43B prescribing the due date as the date of filing of return of income in case the employers contribution towards ESI/PF would not be applicable in case the employees contribution as provided u/s 36(1)(va) of the Act and that the due date in respect of deposit of employees contribution would be such as prescribed u/s 36(1)(va) of the Act. 5. In view of above discussion, we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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