M/S CHEMPAKA KINDERGARTEN PVT. LTD.,TRIVANDRUM vs. THE CIT (APPEALS), CIRCLE 1(1), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

This is an Appeal by the Assessee agitating the appellate order dated 22.06.2022, confirming the rectification order under section 154 of the Income Tax Act, 1961 (‘the Act’), dated 25.04.2021 for assessment year (AY) 2019-2020.

At the very outset, it was submitted by Smt.Telma Raju, the learned counsel for the assessee, that the assessee’s appeal is squarely covered against it by the decision of the Hon’ble Apex Court in Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC). The same may accordingly be dismissed.

We have heard the parties, and perused the material on record. The only issue in the instant appeal is the disallowance effected u/s. 2(24)(x) r/ws. 36(1)(va), vide order u/s.154, since confirmed in first appeal. The primary facts are not in dispute. The payment of the employees’ contribution to the employees’ welfare fund, i.e., EPF and ESI, stands made after the due date as specified in the relevant enactments. The Hon’ble Apex Court has in Checkmate Services (P.) Ltd. (supra), following the