DCIT CIRCLE-1, NAGPUR vs. M/S GONDWANA ENGINEERS LIMITED, NAGPUR

ITA 80/NAG/2025Status: DisposedITAT Nagpur10 August 2026AY 2016-1717 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee failed to establish eligibility for Section 80-IA deduction due to lack of evidence and procedural non-compliance. It also held that delayed deposit of employees' PF/ESI contributions attracts disallowance under Section 36(1)(va) as per the Supreme Court ruling in Checkmate Services.

What were the facts?

The assessee claimed deduction under Section 80-IA for developing water and sewage treatment plants, which the AO disallowed. The AO also disallowed delayed deposit of employees' PF/ESI contributions. The CIT(A) allowed the 80-IA deduction and deleted the disallowance for PF/ESI contributions.

What were the issues?

Whether the assessee is eligible for deduction under Section 80-IA as a developer or a contractor, and whether delayed deposit of employees' PF/ESI contributions beyond statutory due dates leads to disallowance.

Which sections of the Income-tax Act were involved?

Section 80-IA,Section 36(1)(va),Section 2(24)(x),Section 143(3),Section 139(1),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Rachit Thakar &, Shri Sanjay Thakar, Advocates
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 08.06.2026Pronounced: 10.08.2026

PER KHETTRA MOHAN ROY, AM:

These appeals filed by the Revenue are directed against the separate orders of National Faceless Appeal Centre, Delhi & Commissioner of Income Tax (Appeals)-1, Nagpur, (for short, “CIT(A)”), dated 18/12/2024 & 10.07.2020 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which are emanating from the separate assessment orders dated 30.12.2018 &

ITA Nos. 80 & 93/NAG/2025 (Gondwana Engineers Ltd.) 22.12.2017 passed u/s. 143(3) of the Act by the ACIT & DCIT, Circle-1, Nagpur, for the Assessment Years (AY) 2016-17 & 2015-16 respectively.

2.

Since the facts and issues involved in both the appeals are identical, the

The order continues below.

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