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TMI Blog2022 (11) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 14.3.2022 in Appeal No. ITBA/NFAC/S/250/2021-22/1040686308 (1) for the assessment year 2018-19. 2. Shri C. Parida, ld AR appeared for the assessee and Shri Charan Dass, Sr DR appeared for the revenue. 3. The appeal is time barred by 90 days. The assessee has filed condonation petition dated 11.8. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs CIT in Civil Appeal No. 2833 of 2016 dated 12.10.2022, wherein, the Hon'ble Supreme Court has categorically held that if the employees contribution to PF and ESI has been paid beyond the time prescribed under the relevant PF Act, then same is not allowable under section 43B even after the payment has been made before the due date of filing of return under the Income tax Act. It was the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of section 43B would not apply to the provisions of section 36(1)(va) of the Act in respect of employees contribution. Respectfully following the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd (supra), we are of the view that the delayed payment in respect of employees contribution to PF and ESI is not allowable. 7. In the case of Nirakar Security & Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee u/.s. 2(24)(x) and on subsequent payment of the same, it would be a business expenditure, which can be claimed u/s. 37(1) of the Act. We are not expressing any opinion in regard to his arguments as it has not been examined by the lower authorities. Liberty is also granted to the assessee to raise all arguments as are found necessary by him before the lower authorities." 8. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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