TALENTPRO INDIA HR PRIVATE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE 3(1), CHENNAI

ITA 2722/CHNY/2024Status: DisposedITAT Chennai25 March 2025AY 2019-20Bench: Shri Aby T. Varkey (Judicial Member), Shri S.R. Raghunatha (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the disallowance of PF and ESIC contributions was justified, as per the Supreme Court's ruling, and the "Checkmate Services" judgment applies retrospectively. However, the issue regarding the Section 80JJAA deduction was remitted to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee challenged the disallowance of PF and ESIC contributions made due to delayed payment, confirmed by the first appellate authority following the Supreme Court's decision in Checkmate Services Pvt. Ltd. Additionally, the assessee contested the restriction of deduction under Section 80JJAA.

What were the issues?

Whether the disallowance of delayed PF and ESIC contributions is justified in light of the Supreme Court's decision, and whether the restriction on Section 80JJAA deduction needs to be re-examined.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 36(1)(va),Section 2(24)(x),Section 43B,Section 80JJAA,Section 44AB

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Before: Shri Aby T. Varkey & Shri S.R. Raghunatha

Hearing: 13.02.2025Pronounced: 25.03.2025

PER S.R. RAGHUNATHA, ACCOUNTANT MEMBER Both the appeals filed by the assessee are directed against different but identical orders of the Addl/JCIT(A), Thiruvanantpuram both dated 28.08.2024 for the assessment years 2018-19 and 2019-20. 2. Since issues raised in both the appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to

The order continues below.

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