Assessee filed its return of income. Assessing Officer made disallowance under section 36(1)(va) towards late deposit of employee’s contribution to PF and ESI by assessee.CIT(A) and Tribunal up held the disallowance. On appeal the court held that  since assessee had not deposited such sum within stipulated time as prescribed in respective Acts, in view of decision in case of Checkmate Services (P.) Ltd. v. CIT [2022] 143 taxmann.com 178/290 Taxman 19/448 ITR 518 (SC) disallowance on account of employees contribution to ESI and PF under section 36(1)(va) was justified and fact that assessment order was made under section 143(1)(a) would make no difference.  (AY. 2019-20)