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2023 (3) TMI 1040 - AT - Income TaxDelayed payment of employee’s contribution to provident fund u/s 36(1)(va) - order passed under section 154 - HELD THAT:- We find that the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. [2022 (10) TMI 617 - SUPREME COURT] held that payment towards employee’s contribution to provident fund after the due date prescribed under the relevant statute is not allowable as deduction u/s 36(1)(va). In the present case, the assessee deposited employees’ contribution to provident fund after the due date for payment as provided under the relevant statute, and accordingly the same was disallowed under section 36(1)(va) of the Act vide intimation issued under section 143(1) Issue arose from the order passed u/s 154 and not from the intimation issued under section 143(1) of the Act. The view taken by the ADIT, CPC under section 154 is in consonance with the law laid down by the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. (supra), and therefore the claim of deduction towards employee’s contribution to PF & ESI made by the assessee becomes an incorrect claim under section 143(1) -Appeal by the assessee is dismissed.
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