IMPERIAL LIFE SCIENCE PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER, DELHI

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ITA 5320/DEL/2025Status: DisposedITAT Delhi19 January 2026AY 2020-21Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue is settled by the Supreme Court's decision in Checkmate Services Pvt Ltd Vs. CIT, which states that employee contributions to ESI/PF must be credited on or before the statutory due date, not the return filing due date.

What were the facts?

The assessee's twin appeals arise from the CIT(A)'s orders concerning disallowance of ESI/PF contributions for AY 2019-20 and 2020-21, amounting to Rs.20,43,335/- and Rs.19,27,108/- respectively. The issue pertains to the due date for crediting such contributions.

What were the issues?

Whether the disallowance of ESI/PF contributions is justified when they were credited after the statutory due date but before the due date for filing the return of income.

Which sections of the Income-tax Act were involved?

Section 154,Section 36(1)(va),Section 139(1)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 19.01.2026Pronounced: 19.01.2026

ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 5320/Del/2025 for assessment years 2019-20 and 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)- 7, Mumbai’s [in short, the “CIT(A)”], Delhi’s orders, both dated 04.07.2025, having DINs and orders no. ITBA/APL/S/250/2025- 26/1078201193(1) and ITBA/APL/S/250/2025- 26/1078201641(1) involving proceedings under section 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

It emerges during the course of hearing with the able assistance coming from the Revenue side that both the learned lower authorities herein have invoked section 36(1)(va) ESI/PF disallowance amounting to Rs.20,43,335/- for AY 2019-20 and Rs.19,27,108/- for AY 2020-21 in the CPC’s section 143(1) processing as upheld in the lower appellate discussion.

4.

Suffice to say, the instant issue hardly requires our detailed adjudication in light of the fact that hon’ble apex court’s recent landmark decision in Checkmate Services Pvt Ltd Vs. CIT [2022] 143 taxmann.com 278 (SC) has already settled the same against the assessee and in department’s favour that such an employee’s contribution to ESI/PF ought to be credited on or before the due date given in the corresponding statute than that of filing of return u/s 139(1) of the Act. We thus see no merit in the assessee’s sole substantive grievance in principle. Ordered accordingly.

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