The Centralised Processing Centre disallowed employees’ contributions to Provident Fund and ESI under section 36(1)(va) through a rectification order under section 154 on the ground that the contributions were deposited beyond the due dates prescribed under the respective statutes, though before the due date of filing the return. The Tribunal, following the decision of the Supreme Court in Checkmate Services (P.) Ltd. v. CIT,(2022) 448 ITR 518 (SC)  held that the disallowance was in accordance with law. The rectification order and the order of the Commissioner (Appeals) were upheld. [