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TMI Blog2023 (2) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal with the help of relevant material demonstrating the factual error, the ld. CIT(Appeals) is bound to cross verify such facts and adjudicate the issue on merit. After going through the order of ld. CIT(Appeal), we are satisfied that ld. CIT(Appeals) failed to appreciate the controversy in true perspective inspite of bringing all relevant material facts. Taking into consideration the Rules of Coal Mines Provident Fund Scheme extracted supra and the actual payments made by the assessee within the due date, we are of the view that there is no lapse at the end of the assessee for claiming the deduction of this amount. Accordingly we allow the appeal of the assessee and delete the disallowance. Assessee appeal allowed. - SHRI RAJPAL YA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last date of the next month in which the payment was received. The assessee has brought it to the notice of ld. CIT(Appeals) that there is no lapse for making the payments. These payments have been made within the due date. A written submission to that effect was filed before the ld. CIT(Appeals), which is available at pages no. 2 to 3 and such submission reads as under:- 3. Submissions filed by the Appellant:- The above appeal is directed against the intimation us 143(1) making an adjustment, inter alia, of Rs 478,711/- representing the employees contribution to Coal Mines Provident Fund which, as per the said intimation, was deposited beyond the due dates prescribed under the relevant law, The brief facts relating to this adjustment are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Accordingly, he deducts employees' contribution from salary/wages paid to such employees. in case of employees supplied to coal mines, the provisions of Coal Mines Provident Fund Scheme, 1948 are applicable. A copy of this scheme is enclosed Attention of your honour is drawn to sub-paragraph 2 of paragraph 33A which provides that contributions under this scheme for a particular month are to be deposited by the end of succeeding month. This sub-paragraph is reproduced below -33A (2) The employer shall pay to the Fund both the employer's contributions as well as member's contribution together with an amount calculated at the rates mentioned in paragraph 338 of this Scheme to defray the cost of administration of the Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer shall pay to the Fund both the employer s contribution as well as the member s contribution together with an amount [calculated at the rates mentioned in paragraph 33B of this Scheme] to defray the cost of administration of the Fund on or before the last day of every month following the month to which the contributions relate . On the strength of the above, he submitted that there is no lapse on the part of the assessee. Payments were made within the due date and, therefore, even after the Hon ble Supreme Court decision dated 12.10.2022 in the case of Checkmate Services Pvt. Limited vs.- CIT (Civil Appeal No. 2833 of 2016), no disallowance is to be made with regard to Rs. 4,78,711/- (details are extracted above). 6. Ld. Sr. D.R., on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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