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2023 (3) TMI 1386 - AT - Income TaxDisallowance of delayed payment of employees’ contribution of PF and ESI - HELD THAT:- As assessee made remittances before filing the return of income u/s 139(1), but not within the due date specified by the respective PF / ESI Acts. Therefore, have no hesitation to come to a conclusion that the disallowance made by the AO as well as the Ld.CIT(A) needs no interference in view of the decision of Checkmate Services Pvt. Ltd [2022 (10) TMI 617 - SUPREME COURT] Deduction u/s 80P - assessee has not filed the return of income on or before the due date specified u/s 139(1) - HELD THAT:- As gone through the provisions of section 80AC(ii) amendment, which made it clear that any deduction that is claimed under para ‘c’ of Chapter VI A would be admissible, only if the return of income in that case is filed within the prescribed due date. Therefore, no claim under any of the provisions of para ‘c’ of Chapter VIA would be admissible in the case of belated return. It present case return of income was filed beyond the due date of filing of return of income specified u/s 139(1) - it is a mechanical exercise and one that can be carried out by CPC very much within the scope of section 143(1)(a)(ii) of the Act. Therefore, the contention of the assessee that the amendment made to section 143(1)(a)(v) is applicable w.e.f. 01.04.2021 has no application in the present case - Decided against assessee.
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