Checkmate Services (P) Ltd. v. CIT

290 Taxmann 19Supreme Court of India2023#1500 most cited

What is Checkmate Services (P) Ltd. v. CIT authority for?

Employees' contributions to provident fund or ESI, if deposited by the employer after the due dates specified under the respective welfare fund Acts, are not allowable as a deduction under Section 36(1)(va) of the Income Tax Act, even if deposited before the due date for filing the income tax return. Such disallowance can be made as an adjustment under Section 143(1)(a).

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

Checkmate Services · 36(1)(va) · 43B · 2(24)(x) · 143(1)(a) · employees contribution PF · delayed deposit ESI · provident fund deduction · ESIC deduction · Aimil Ltd. overruled

Also reported as

2022 SCC OnLine SC 14237 Taxmann.com 178

Sections most often in play

Section 36(1)(va)Section 43BSection 2(24)(x)Section 143(1)Section 234CSection 139(1)Section 143(1)(a)Section 234B
Read the full judgment

Issues it is cited on

section 3(b)section 143(1)(a)(iv)section 36(1)(iv)section 2(24)(x)section 34(1)(iv)section 10aasection 143(1)(a)(ii)employees contribution to pfsection 10asection 2(24)section 36(1)(va)section 34(1)

Judgments citing Checkmate Services (P) Ltd. v. CIT

Country Club Hospitality & Holidays Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal filed by the assessee is partly allowed

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12
Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1480/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Country Club Hospitality & Vs. The Deputy Commissioner of Holidays Limited, Income-tax, C/o. 6-3-655/2/3, Central Circle – 1(1), P. Murali and Co., Hyderabad. Chartered Accountants, Somajiguda, Hyderabad – 500082., PAN : AAACC8276B (अपीलार्थी/ Appel…

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

Comer Industries India Private Limited, Bangalore vs. DCIT, Circle 2(2)(1), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1228/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Balasubramanyam, CAFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 234CSection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Comer Industries India Pvt. Ltd., Vs. The Deputy Commissioner 16A, Bommasandra Industrial of Income Tax, Area, Attibele Hobli, Circle 2(2)(1), Anekal Taluk, Bangalore 560099 Bangalore. PAN: AAGCC 1941H APPELLANT RESPONDENT Appellant by : Shri Balasubramanyam, CA Respondent by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.02.2026 Date of Pronouncement : 27.02.2026 O R D E R Per Prashant Maharishi, Vice Presid…

Kaushal Kumar, Raniganj vs. ITO, Ward 3(1), Asansol

In the result, both the appeals filed by the Assessee are partly allowed for statistical purposes

ITA 2619/KOL/2025[2020-2021]Status: DisposedITAT Kolkata24 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2618 & 2619/KOL/2025 Assessment Year(s): 2019-20 & 2020-21 Kaushal Kumar ITO, Ward-3(1), Asansol Vs. (Appellant) (Respondent) PAN: AMMPK8603M Appearances: Assessee represented by : Shuvo Chakraborty, Adv. Department represented by : Madhumita Das, Addl. CIT, Sr. DR. Date of concluding the hearing : 21-January-2026 Date of pronouncing the order : 24-February-2026 ORDER PER BENCH: These appeals filed by the Assessee are against the separate orders of the Com…

Kaushal Kumar, Raniganj vs. ITO, Ward 3(1), Asansol

In the result, both the appeals filed by the Assessee are partly allowed for statistical purposes

ITA 2618/KOL/2025[2019-2020]Status: DisposedITAT Kolkata24 Feb 2026AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2618 & 2619/KOL/2025 Assessment Year(s): 2019-20 & 2020-21 Kaushal Kumar ITO, Ward-3(1), Asansol Vs. (Appellant) (Respondent) PAN: AMMPK8603M Appearances: Assessee represented by : Shuvo Chakraborty, Adv. Department represented by : Madhumita Das, Addl. CIT, Sr. DR. Date of concluding the hearing : 21-January-2026 Date of pronouncing the order : 24-February-2026 ORDER PER BENCH: These appeals filed by the Assessee are against the separate orders of the Com…

Mahua Cooperative Cold Storage Ltd, Mahua, Vaishali vs. ADIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 520/PAT/2024 Assessment Year(s): 2021-22 Mahua Cooperative Cold Storage ADIT, CPC, Bengaluru Ltd. Vs. (Appellant) (Respondent) PAN: AAAAM5106E Appearances: Assessee represented by : Sanjeev Kr. Anwar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 06-January-2026 Date of pronouncing the order : 19-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agains…

Sunil Kumar, Alwar Rajasthan vs. ITO Ward 3, Rewari

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…issioner of Income Tax (Appeals) (for short "the CIT(Appeals)") by submitting Form No.35 and challenging the aforesaid intimation order. In the meanwhile, on 12.10.2022, in the case of Checkmate Services Private Limited v. Commissioner of Income Tax- 1 (2023) 6 SCC 451 judgment was delivered by the Supreme Court, settling the issue with regard to claim of deduction under Section 36(1) (va) of the Act of 1961, wherein, it was held that to claim deduction under the aforesaid provision, employees' contribution should be deposited on or before the due dates specified under the respective employees welfare Acts. Ultim…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1 & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…llowable to the assessee if the employee's contribution is not paid within the due date prescribed under the respective acts. However, said judgement was rendered by the honourable Supreme Court on 12 October 2022 reported in (2022) for 48 ITR 518 (SC) (2023) 6 SCC 451. However, prior to that decision there were divergent opinions of the various high courts. Honourable Karnataka High Court has decided this issue at that particular time in favour of the assessee and therefore the assessee was entitled at that time for the deduction of the employee's contribution paid belatedly according to the provisions of the re…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1(1) & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…llowable to the assessee if the employee's contribution is not paid within the due date prescribed under the respective acts. However, said judgement was rendered by the honourable Supreme Court on 12 October 2022 reported in (2022) for 48 ITR 518 (SC) (2023) 6 SCC 451. However, prior to that decision there were divergent opinions of the various high courts. Honourable Karnataka High Court has decided this issue at that particular time in favour of the assessee and therefore the assessee was entitled at that time for the deduction of the employee's contribution paid belatedly according to the provisions of the re…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

Manmegh Singh Kanwar, Uttar Pradesh vs. ITO, Ward-73(1), Delhi

In the result, the appeal of the assessee is allowed as indicated above

ITA 3063/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director Of Income Tax, 4R, 503, Gurjinder Vihar, Cpc Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. Pan No.Avqps3897N Appellant Respondent Assessee By Ms. Priyanka Jindal, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 28.11.2025

Section 143(1)Section 246ASection 36(1)Section 36(1)(va)

…substantial question of law has been formulated for consideration. 4. Mr. Nikhilesh Begani, learned counsel appearing for the appellant/assessee submits that though the Assessing Officer has processed the return of the income of assessee, however, on 1 (2023) 6 SCC 451 4 the date when the intimation order was issued exercising powers under Section 143(1)(a) of the Act 1961, the issue with regard to claim of deduction under Section 36(1)(va) of the Act of 1961 i.e. as to whether the employees' contribution should be deposited on or before the due dates in terms of Employees' Provident Fund and Miscellaneous Provis…

Sri Lakshmi Road Transport Company, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 1209/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/S Sri Lakshmi Road Vs. Dy. Cit Transport Company Circle 6(1) Hyderabad Hyderabad Pan:Aatfs6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 24/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri C. Maheshwar Reddy, CAFor Respondent: : Dr. Sachin Kumar, Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 37(1)

…ITA No 1209 of 2025 Sri Lakshmi Road Transport Co आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/s Sri Lakshmi Road Vs. Dy. CIT Transport Company Circle 6(1) Hyderabad Hyderabad PAN:AATFS6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. DR सुनवाई की ता…

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle-4(3)(1), Bengaluru

In the result, appeals of the assessee are dismissed

ITA 178/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Nov 2025AY 2020-21

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle- 4(3)(1), Bangalore

In the result, appeals of the assessee are dismissed

ITA 177/BANG/2025[2019-20]Status: DisposedITAT Bangalore18 Nov 2025AY 2019-20

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle-4(3)(1), Bangalore

In the result, appeals of the assessee are dismissed

ITA 176/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Nov 2025AY 2018-19

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Nimbeshwar Gudadram Desai, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1) (Previously Circle-3(3)), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1436/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 194ASection 36(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1436/Ahd/2025 Assessment Year: 2017-18 Nimbeshwar Gudadram The DY.CIT Desai Circle-3(1)(1), D-102, Ganesh Vs (Previously Cir.3(3), Meridian, Ahmedabad Nr. New High Court, Sola, Ahmedabad-380060 PAN: AHOPD1908K (Respondent) (Appellant) Assessee Represented: Shri Kunal T Sanghavi, A.R. Revenue Represented: Shri Abhijit, Sr.D.R. Date of hearing : 15-09-2025 Date of pronouncement : 01-10-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…(A), dismissing the appeal of the assessee and has accordingly come before us. Shri Rakesh Garg, Adv (hereinafter referred as to “AR”) submitted that following the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd vs CIT-1 (2023) 6 SCC 451, that the contribution towards ESI/EPI was to be paid before the due dates as indicated under the respective Acts, he was not pressing ground nos. 2, 3 & 4 in the original memorandum of appeal. However, he prayed to raise an additional ground that the said disallowance could not be made under the provisions of Section 143(1)(a) of the Act as the is…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…(A), dismissing the appeal of the assessee and has accordingly come before us. Shri Rakesh Garg, Adv (hereinafter referred as to “AR”) submitted that following the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd vs CIT-1 (2023) 6 SCC 451, that the contribution towards ESI/EPI was to be paid before the due dates as indicated under the respective Acts, he was not pressing ground nos. 2, 3 & 4 in the original memorandum of appeal. However, he prayed to raise an additional ground that the said disallowance could not be made under the provisions of Section 143(1)(a) of the Act as the is…