Disallowance u/s. 36(1)(va) be reconsidered in light of Supreme Court judgement in Checkmate Services

Ranjeet Kumar Budhia Vs DCIT CPC (ITAT Ranchi)

ITAT Ranchi directed CIT(A) to reconsider the matter of disallowance due to late deposit of Employees Contribution u/s 36(1) (va) of the Income Tax Act in light of decision of Hon’ble Supreme Court in Checkmate Services.

Facts- The return of income was filed by the appellant on 30.10.2018. The same was processed u/s 143(1) of the Act on 08.01.2020 in the said order u/s 143(1) of the Act, DCIT-CPC disallowed a sum of ₹ 46,01,390/- due to late deposit of Employees Contribution u/s 36(1) (va) of the Act. The ap

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