Held that payment of employees’ contribution to PF and ESI made beyond the due dates can be disallowed while processing the return under s. 143(1)(a); since the said payments were not claimed as deduction under S. 37(1) in the return nor the claim was certified by the auditor, it could not have been allowed while processing the return. Adjustment is valid. (AY. 2019-20)
Checkmate Services (P) Ltd. v. DCIT (2024) 230 TTJ 785 / 241 DTR 185 / 38 NYPTTJ 955/ 164 taxmann.com 498 (Ahd)(Trib)
S. 143(1) : Assessment-Intimation-Prima facie adjustment-under late payment of employees’ contribution towards PF and ESI-Adjustment is valid-Not allowable as deduction. [S.36(1(va), 37(1), 143(1)(a)]