PANCHAM KUMAR MISHRA,DEOGHAR vs. ITO, DEOGHAR

ITA 37/RAN/2026Status: DisposedITAT Ranchi24 June 2026AY 2019-207 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowance of PF/ESI contributions, citing the Supreme Court's decision in Checkmate Services Pvt. Ltd. The issue of TDS credit was remanded to the Assessing Officer for verification.

What were the facts?

The assessee's return was processed under Section 143(1) by the CPC, Bangalore, resulting in an increased income due to disallowance of PF/ESI contributions paid beyond statutory due dates. The assessee also claimed a short credit for TDS.

What were the issues?

Whether PF/ESI contributions paid after the statutory due date are disallowable, and whether TDS credit was correctly processed.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 36(1)(va),Section 2(24)(x),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar and Shri D.N. Dokania, A.Rs
For Respondent: Shri Shubham Agarwal, Sr.DR
Hearing: 04/06/2026Pronounced: 24/06/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

These appeals, filed by the assessee, are directed against the two separate orders of the Addl./JCIT(A)-1, Pune [in short, the ld. CIT(A)] both dated 07/01/2026 for the Assessment Year (AY) 2019-20 and 2020-21 respectively. Both these appeals have common facts and grounds, therefore, with the consent of parties, both are clubbed and heard together and are decided by this common order. The assessee in ITA No. 37/Ran/2026 for the A.Y. 2019- 20 has raised following grounds of appeal: "I. DISALLOWANCE OF TDS PAYABLE Rs. 1.04,070/- 1) Sir, TDS payable is not a

The order continues below.

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