40 a (3) clarification

Generally If EB paid in cash then it will not be disallowed u/s.40A(3). But there may a minute chance to get it disallowed. The reason being whenever such E-Seva does not accept account payee cheque or Draft, As per provisio you can make payment in cash. I think most of e-sevas/ Mee sevas will not accept cheques for EB Payment. But even though they accept, i found no cases of disallowance of those payments.