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

Rajendra Kumar Tripathi, Delhi vs. AO, Delhi

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

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 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' 3 Rajendra Kumar Tripathi contribution should be deposited on or before the due dates specified under the respective em…

Vaibhav Global Limited, Jaipur vs. DCIT, CC-4, Jaipur

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy la-@ITA No. 1144/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 | M/s Vaibhav Global Limited<br>K-6B, Fateh Tiba, Jaipur | cuke<br>Vs. | DCIT,<br>Central Circle-04,<br>Jaipur | | |----------------------------------------------------------|-------------|---------------------------------------|--| | LFkk;h y…

Shri Jagdish Kumar Gulia, Bhopal vs. Thre Asstt.Directore of Income Tax, CPC, Bengaluru

In the result, this appeal is partly allowed

ITA 245/IND/2023[2018-19]Status: DisposedITAT Indore09 May 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 260ASection 36(1)Section 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 245/Ind/2023 (Assessment Year: 2018-19) Jagdish Kumar Gulia, ITO, 3(1) BP-76 Lake Pearl Garden, Bhopal बनाम/ Airport Road, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ACKPG4364M Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 28.…

M/S Daulataram Engineering Services P.Ltd, Mandideep vs. The ADIT/CPC, Bangalore

In the result, this appeal is dismissed

ITA 244/IND/2023[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 260ASection 36(1)(va)Section 43B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 244/Ind/2023 (Assessment Year: 2019-20) Daulat Ram Engineering ADIT, CPC Services Pvt. Ltd., Khasra No.10/2 NH-12, बनाम/ Village Simarai, Obaidullaganj, Vs. Mandideep, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABCD3596Q Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by orde…

Such Media Publication P Ltd, CIT (A) NFAC Delhi vs. NFAC Delhi, Delhi

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 66/Ind/2022 (Assessment Year: 2019-20) Such Media Publication Private NFAC, Delhi / Limited, ITO-2(1), Bhopal Avn Towers Plot No.192, बनाम/ Ground Floor Zone-1, Vs. M.P. Nagar, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAYCS6918G Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: This is a re-cal…

Mohammed Sabirul Islam, Kolkata vs. Income Tax Officer 43(1)Kol, Kolkata

The appeal of the assessee is dismissed

ITA 1206/KOL/2023[2019-2020]Status: DisposedITAT Kolkata18 Mar 2025AY 2019-2020

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 1206/Kol/2023 Assessment Year: 2019-2020 Mohammed Sabirul Islam,………………...……Appellant 19B/3, Dumdum Road, Near Tank No. 7, Kolkata-700030, West Bengal [Pan:Aaspi4453M] -Vs.- Income Tax Officer,……………………………....Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Amuldeep Kaur, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 03, 2025 Date Of Pronouncing The Order: March 18, 2025

Section 139(1)Section 36(1)(va)

…ITA No. 1206/KOL/2023 (A.Y. 2019-2020) Mohammed Sabirul Islam IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rakesh Mishra, Accountant Member I.T.A. No. 1206/KOL/2023 Assessment Year: 2019-2020 Mohammed Sabirul Islam,………………...……Appellant 19B/3, Dumdum Road, Near Tank No. 7, Kolkata-700030, West Bengal [PAN:AASPI4453M] -Vs.- Income Tax Officer,……………………………....Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: N o n e, appeared on behalf of the assessee Shri Amuldeep Kaur, Addl. CIT, Sr. D.R., appeared on…

M/S. Checkmate Facility & Electronic Solution Pvt. Ltd., Ahmedabad vs. The Dy. Comm. of Income Tax, Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 957/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.957/Ahd/2023 (Assessment Year: 2012-13) M/s. Checkmate Facility & Vs. Deputy Commissioner of Electronic Solution Pvt. Ltd. Income Tax, Anil R. Shah (C.A.), Shreeji House, Circle-1(1)(1), 4th Floor, B/h. M. J. Library, Ellis Vadodara Bridge, Ahmedabad-380006 [PAN No.AACCC5367P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal Shah, C.A. Respondent by: Shri Veerbadram Vislavath, Sr. DR Date of Hearing 11.02.2025 Date of Pronouncement 27.02.2025 O R D E…

Mussoorie Dehradun Development Authority, Mdda, Transport Nagar Dehradun vs. Assistant Commissioner of Income Tax, National Faceless Assessment Centre

In the result, both appeals of the assessee are dismissed as above

ITA 96/DDN/2023[2018-19]Status: DisposedITAT Dehradun21 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.95 & 96/DDN/2023, A.Y. 2017-18 & 2018-19 Mussorie Dehradun Dy. Commissioner of Development Authority, Income Tax, Circle-1(1)(1), Transport Nagar, Vs. Aayakar Bhawan, 13A, Saharanpur Road, Subhash Road, Dehradun Dehradun, Uttarakhand PAN: AAAAM4651Q (Appellant) (Respondent) Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 21/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appe…

Mussoorie Dehradun Development Authority, Mdda, Transport Nagar Dehradun vs. Assistant Commissioner of Income Tax, Income Tax Department Dehradun

In the result, both appeals of the assessee are dismissed as above

ITA 95/DDN/2023[2017-18]Status: DisposedITAT Dehradun21 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.95 & 96/DDN/2023, A.Y. 2017-18 & 2018-19 Mussorie Dehradun Dy. Commissioner of Development Authority, Income Tax, Circle-1(1)(1), Transport Nagar, Vs. Aayakar Bhawan, 13A, Saharanpur Road, Subhash Road, Dehradun Dehradun, Uttarakhand PAN: AAAAM4651Q (Appellant) (Respondent) Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 21/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appe…

Ivtl Infoview Technologies Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-II(2), Chennai

In the result, appeal filed by the assessee stands allowed

ITA 2916/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2916/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Ivtl Infoview Technologies Vs. The Deputy Commissioner Of Private Limited, Income Tax, No.2/319, 3F, Corporate Circle Ii(2) Vishranthi Melaram Towers, Chennai 600 034. Oggiam Thoraipakkam, Chennai 600 097. [Pan: Aaaci 7550A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. S. Vidhya, C.A., ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 30.01.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. S. Vidhya, C.AFor Respondent: Ms. Pushpa Hemachand, JCIT
Section 143(3)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.2916/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) IVTL Infoview Technologies Vs. The Deputy Commissioner of Private Limited, Income Tax, No.2/319, 3F, Corporate Circle II(2) Vishranthi Melaram Towers, Chennai 600 034. Oggiam Thoraipakkam, Chennai 600 097. [PAN: AAACI 7550A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

Condor Footwear (India) Limited, Surat vs. The PCIT, Surat-1, Surat

In the result, the appeal of the assessee is partly allowed

ITA 336/SRT/2024[2018-19]Status: DisposedITAT Surat07 Jan 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.336/Srt/2024 (Assessment Year: 2018-19) (Physical Hearing) Condor Footwear (India) Limited, Vs. The Pcit – 1, Plot No. A-5/3, Road No.10, Main Surat Gate No.2, Hojiwala Industrial Esta, Vanz, Surat, B.O. - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacc9540N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 10/12/2024 Date Of Pronouncement 07/01/2025

Section 143(2)Section 143(3)Section 263Section 36(1)(a)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.336/SRT/2024 (Assessment Year: 2018-19) (Physical Hearing) Condor Footwear (India) Limited, Vs. The PCIT – 1, Plot No. A-5/3, Road No.10, Main Surat Gate No.2, Hojiwala Industrial Esta, Vanz, Surat, B.O. - 394230 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACC9540N (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 10/12/2024 Date of Pronouncement 07/01/2025 आदेश / O R D E R PER BIJAY…

Principal Commissioner of Incomed Tax 9, Kolkata vs. Mr. Altabur Rahaman Mollah

The appeal stands disposed of

ITAT/185/2024HC Calcutta08 Nov 2024

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 2(24)(x)Section 254Section 260ASection 263Section 43B

…1 OD-18 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/185/2024 IA NO : GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA VS MR. ALTABUR RAHAMAN MOLLAH BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 8th November, 2024 Appearance : Ms. Smita Das De, Adv. …for appellant The Court : This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 29th November, 2023, passed by the Income Tax Appellate…

Zahir Kasam Memon, Mumbai vs. Addl-JCIT (A)-2, Mumbai

In the result the appeal filed by the assessee stands dismissed

ITA 914/MUM/2024[2019-20]Status: DisposedITAT Mumbai30 Oct 2024AY 2019-20

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Zahir Kasam Memon Addl-Jcit (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. Pan:Aempm1407R (Appellant) (Respondent)

For Appellant: Shri Murtaza Quresh Ghadiali- CA &For Respondent: Shri Bhangepatil Pushkaraj Ramesh-
Section 143(1)Section 143(1)(a)Section 253(3)Section 253(5)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Zahir Kasam Memon ADDL-JCIT (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. PAN:AEMPM1407R (Appellant) (Respondent) Present for: Assessee by : Shri Murtaza Quresh Ghadiali- CA & Ms. Sabeena Darukhanawala- CA Revenue by : Shri Bhangepatil Pushkaraj Ramesh- Sr. AR Date of Hearing : 30.10.2024 Date of Pronouncement : 29.11.2024 O R D E R Per Beena Pillai, JM: Present appeal is filed…

Guardian India Operations Private Limited, Chennai vs. PCIT 1, Chennai

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

ITA 842/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Aug 2024AY 2017-18

Bench: HON’BLE SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik ShahFor Respondent: Shri. V. Nandakumar, IRS,CIT
Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, बी, "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.842/CHNY/2024 िनधा"रण वष"/Assessment Year: 2017-2018. M/s. Guardian India Operations The Principal Commissioner of Private Limited, Vs. Income Tax -1, Module No.0506, Chennai. Tidel Park, D Block No.4, Rajiv Gandhi Salai, Taramani, Chennai 600 113. PAN: AABCD 4649J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shr…

Stellar Refractories Private Limited, Nagpur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

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

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.420/Nag./2022 (Assessment Year : 2020–21) Stellar Refractories Pvt. Ltd. S–3/S–4, Ashoka Residency North Ambazari Road, Dharampeth Extn. ……………. Appellant Shivaji Nagar, Nagpur 440 010 PAN – AAICS4249Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Rajesh Loya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/06/2024 Date of Order – 06/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been preferred by the ass…

Shri Madhopur Kraya Vikraya Sahkari Samiti Limited, Shrimadhopur vs. Income Tax Officer, Neem Ka Thana

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.749/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Shri Madhopur Kraya Vikraya Income Tax Officer Sahkari Samiti Limited. Vs. Ward Neem Ka Thana. 3, Near Railway Station, Shrimadhopur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJAS 8075 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ved…

Sainath Sales and Services Pvt. Ltd vs. ITO Ward -22(2), Delhi

ITA - 302 / 2024HC Delhi24 May 2024
Section 43B

…by interest and penalty under respective Act?” 2. Having gone through the judgment rendered by the ITAT, we find that the view as expressed essentially flows from the judgment rendered by the Supreme Court in Checkmate Services (P) Ltd. v. CIT [(2023) 6 SCC 451]. 3. Dealing with the impact of a delayed deposit and the ambit of Section 43B of the Income Tax Act, 1961 [‘Act’], the Supreme Court in Checkmate Services has observed as follows:- “62. The distinction between an employer's contribution which is its primary liability under law — in terms of Section 36(1)(iv), and its liability to deposit…

Ayur Green Ayurveda Hospitals Private Limited, Malappuram vs. DCIT, CPC, Bengaluru

In the result, the assessee’s appeal is dismissed

ITA 565/COCH/2022[2018-2019]Status: DisposedITAT Cochin13 Mar 2024AY 2018-2019

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 2Section 30Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Dr. S. Seethalakshmi, Judicial Member Ayurgreen Ayurveda Hospsitals Vs DCIT, Private Limited CPC, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi MLP Edappal, Malappuram-679585. (Appellant) (Respondent) PAN No. AAICA 4294 M Appellant by : None Respondent by : Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 19/12/2023 Date of Pronouncement: 13/3/2024 O R D E R PER: Dr. S. Seethalakshmi, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal…

Rajesh Motors (Cars) Private Limited, Jaipur vs. ITO WD 5(1), Jaipur

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19
For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT
Section 143(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA No. 649, 650/JP/2023 निर्धारणवर्ष / AssessmentYear : 2018-19 & 2019-20 Rajesh Motors (Cars) Private Ltd. बनाम The ITO A-1, Transport Nagar, Agra Road, Vs. Ward- 5 (1) Jaipur Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABCS 9710 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं./ITA No. 651/JP/2023 निर्धारणवर्ष / AssessmentYear : 20…

Pr Commissioner of Income Tax Central II vs. M/S Gaursons Realty Pvt Ltd

ITA - 35 / 2024HC Delhi15 Jan 2024

…, the Tribunal has followed the decision rendered by this Court in Commissioner of Income Tax vs. Aimil Ltd. [(2010) 321 ITR 508 and which came to be subsequently overruled by the Supreme Court in Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-1 [2022 SCC OnLine SC 1423]. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:16 3. In view of the aforesaid, we issue notice on the instant appeal to the limited extent of questions (j) a…