SPECIAL EXECUTIVE PROTECTION (INDIA) PVT LTD,DELHI vs. INCOME TAX OFFICER WARD 24(1), DELHI

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-
7,
Kolkata’s
DIN and order no.
ITBA/APL/S/250/2024-
25/1073519576(1), dated 20.02.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. It emerges at the outset that both the learned lower authorities have disallowed the assessee’s claim of ESI/PF
Assessee by Sh. Nitin Gulati, Adv.
Department by Sh. Sudeep Dabas, Sr. DR
Date of hearing
08.07.2025
Date of pronouncement
08.07.2025
2 | P a g e deduction representing employees’ contribution; in the CPC’s processing dated 12.11.2019 and upheld in the lower appellate discussion.
3. Faced with this situation, the Revenue vehemently argues that the instant issue is no more res-integra in light of hon’ble apex court’s landmark decision in Checkmate Services Pvt. Ltd. Vs. CIT
[2022] 143 taxmann.com 278(SC) to the effect that the corresponding due date has to be seen as per relevant statue than that of filing of section 139(1) return. The assessee’s case on the other hand quotes the case law Raj Kumar Bothra Vs. DCIT, (2025)
174 taxmann.com 1199 (Chhattisgarh) that no such disallowance could be made in section 143(1) processing since involving a highly debatable issue post-facto Checkmate Services hereinabove. That being the case, I hereby find merit in the assessee’s foregoing legal argument that no such disallowance could be made under section 143(1) processing.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 8th July, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 8th July, 2025. 3 | P a g e

RK/-