2023 (2) TMI 264 - AT - Income Tax

Delayed remittance of EPF/ESIC contribution by the assessee - employees contribution paid before due date for filing the return of income u/s.139(1) whether otherwise allowable u/s.43B - HELD THAT:- As relying on case of Checkmate Services [2022 (10) TMI 617 - SUPREME COURT] the employees contribution to PF and ESI should be remitted before the due date as per explanation to section 36(1)(va) i.e., on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We therefore see no reason to interfere with the order of the CIT(Appeals). The grounds taken by the assessee on this issue are dismissed.