ISHWAR SINGH RATHORE,JAIPUR, RAJASTHAN vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR, JAIPUR, RAJASTHAN

ITA 851/JPR/2025Status: DisposedITAT Jaipur18 September 2026AY 2015-165 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in view of the Supreme Court's decision in Checkmate Services P Ltd. vs CIT, no deduction is allowable for employees' contribution to PF and ESI if not deposited within the prescribed limits under the respective acts.

What were the facts?

The assessee claimed deduction for employees' contribution to PF and ESI. The Assessing Officer disallowed this deduction as the payments were made beyond the due dates prescribed under the respective acts, but before the due date of filing the income tax return. The CIT(A) confirmed the disallowance.

What were the issues?

Whether employees' contribution to PF and ESI, deposited after the statutory due date but before the income tax return filing due date, is allowable as a deduction.

Which sections of the Income-tax Act were involved?

Section 43B,Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Ishwar Singh Rathore (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 26.03.2025 passed by the National Faceless Appe4al Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2015-16 on the grounds inter-alia that:- “1. That the learned lower authority below has made addition to income to Rs. 69,83,729/-which is grossly wrong, contrary to the legal provision, unjustified and is based on his own wrong whims and fancies.

I.T.A No. 851/JPR/2025 Page No 2 Ishwar Singh Rathore

2

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 43B

All 7,161 judgments and leading authorities on Section 43B →

Recent GST High Court judgments

Search GST case law →