Maxx Solutions Vs. DCIT

Parties Involved

Facts Summary

The assessee, Maxx Solutions, filed an appeal against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 16/10/2023. The assessee filed a return of income showing income of Rs. 17,02,170/-. The CPC processed the return of income at Rs. 32,14,250/- by disallowing Rs. 15,12,085/- u/s 36(1)(Va) of the Act in regards to any sum received from Employees as contribution of P.F, ESI etc. The assessee preferred an Appeal before the CIT(A) which was dismissed by relying on the Judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax-1, in Civil Appeal No. 2833/2016 dated 12/10/2022. The assessee then preferred the present Appeal.…

Legal Issues

• 1. Whether the contributions of ESIC and EPF made by the Assessee with one day delay is allowable when the due date for payment of ESIC and EPF contributions prescribed in the respective acts falls on Sunday or gazetted holiday?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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