M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW

ITA 282/LKW/2024Status: DisposedITAT Lucknow19 August 2025AY 2020-21Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the disallowance indicated in the audit report, even if not explicitly stated as a disallowance, allows for adjustment under section 143(1)(a). The Supreme Court's decision in Checkmate Services Pvt Ltd clarified the law, making the disallowance valid.

What were the facts?

The assessee claimed deduction for employee's contribution to ESIC and EPF paid after the due date but before the filing of the income tax return. The Assessing Officer processed the return under section 143(1) and disallowed the amount, which was upheld by the CIT(A).

What were the issues?

Whether an adjustment for delayed payment of employee's contribution to PF/ESIC can be made under section 143(1)(a) when indicated in the audit report, and whether the Supreme Court's decision in Checkmate Services has retrospective effect.

Which sections of the Income-tax Act were involved?

Section 43B,Section 36(1)(va),Section 143(1)(a)

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

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Rakesh Garg, Adv
For Respondent: Shri Deepak Yadav, DR

PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.:

This is an appeal filed by the assessee against the order of the learned Commissioner Income Tax (Appeals) u/s 250 of the Income Tax Act, 1961 (“Act”, for short) for the A.Y. 2020-21, dated 28.03.2024, dismissing the appeal of the assessee against the order of the Ld. Assessing Officer (CPC) passed u/s 143(1) of the Act on 30.11.2021. The grounds of appeal are as under: -

“1. Because the CIT(A) has erred on facts and in law in upholding the disallowance of Rs.7,11,230/- being employees contribution to ESIC and EPF under section 43B read with 36(1)(va), paid after the due date but before the filing

The order continues below.

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