TMI Blog2022 (11) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. In the case of Nirakar Security Consultancy Services Pvt Ltd [ 2022 (11) TMI 69 - ITAT CUTTACK] Liberty is granted to the Id AR to make all submissions in respect of allowability of disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because Id AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in the case of Checkmate Services Pvt Ltd 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 submission that the amount of employees contribution to PF and ESI, which has not been paid within the due date as prescribed under the relevant Act, has been held by Hon ble Supreme Court to be not allowable u/s. 36(1)(va) of the Act. It was the submission that the Hon ble Supreme Court in paras 52 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 36(1)(va) of the Act and same is also not covered under section 43B of the Act, the amount of delayed contribution to PF and ESI in respect of employees contribution would be treated as income in the hands 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. 7. As the issue in the present appeal is also identical to the issue in the case of Nirakar Security Consultancy Services Pvt Ltd.,(supra), on id ..... X X X X Extracts X X X X X X X X Extracts X X X X
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