How many judgments cite Checkmate Services Pvt. Ltd. v. CIT?

1,392 judgments on BharatTax cite Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), spanning 2022 to 2026.

Which sections of the Income Tax Act does Checkmate Services Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 43B, Section 143(3), Section 2(24)(x), Section 139(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#27 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 37(1)

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pf section 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43b section 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

CHATTISGARH DISTILLERIES LTD, KOLKATA,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

The appeals of the assessee are dismissed

ITA 711/RPR/2025[2019-20]Status: DisposedITAT Raipur10 Apr 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.711/Rpr/2025 "नधा"रण वष" / Assessment Year : 2019-20 Chhattisgarh Distilleries Limited 6B Express Tower, 42A, Shakespeare Sarani, Theater Road, Kolkata-700 017 Pan: Aaacs5073L

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(1)Section 154Section 2(24)(x)Section 3Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.711/RPR/2025 "नधा"रण वष" / Assessment Year : 2019-20 Chhattisgarh Distilleries Limited 6B Express Tower, 42A, Shakespeare Sarani, Theater Road, Kolkata-700 017 PAN: AAACS5073L ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Through Central Processing Centre, Bengaluru) Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocat…

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)

Section 250Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 The Karnataka State Cooperative Vs. The Income Tax Officer, Agriculture and Rural Development Ward – 5(2)(1), Bank, Bengaluru. Post Box 1811, Tippu Palace Road, Tippu Fort, Chamrajpet, Bangalore – 560 018. PAN – AAAAT 7773 N APPELLANT RESPONDENT Assessee by : Shri Bhardwaj Sheshadri, Advocate & Shri K Sheshadri, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 12.01.2026 Date of Pronouncement : 09.04.2026 O R D E R PER WASEEM AHME…

LOKENDRA KUMAR SINGH,SURAT vs. DCIT CC-2(1)(1), SURAT

The appeal of the assessee is dismissed

ITA 776/SRT/2024[2019-20]Status: DisposedITAT Surat06 Apr 2026AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Respondent by: Shri Ajay Uke, Sr. DRFor Respondent: Shri Ajay Uke, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IT(A). 8. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the decision of Hon’ble Apex Court in case of Checkmate Services Pvt. Ltd. was decided by the Hon’ble Supreme Court in 2023 being 448 ITR 518 and the said order emerged from the decision of Hon’ble Gujarat High Court which is a Jurisdictional High Court and was a binding decision at the relevant time of the present assessee’s case. Therefore, it was not a debatable issue as relates to the assessee’s jurisdiction. The case laws cited by the Ld. AR will not come to rescue the assessee’s…

LOKENDRA KUMAR SINGH,SURAT vs. DCIT CC-2(1)(1), SURAT

The appeal of the assessee is dismissed

ITA 775/SRT/2024[2018-19]Status: DisposedITAT Surat06 Apr 2026AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Respondent by: Shri Ajay Uke, Sr. DRFor Respondent: Shri Ajay Uke, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

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…

DAVANAM JEWELLERS PRIVATE LIMITED,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result appeal of the Assessee is dismissed

ITA 122/BANG/2026[2019-20]Status: DisposedITAT Bangalore27 Mar 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Pooja Maru, CA

Section 132Section 139Section 143Section 147Section 148Section 148ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. Davanam Jewelers Private Limited, The ACIT, No. 51/7/1, Chitrakoot, Ratna Avenue, Central Circle – 1(4), Richmond Road, Bangalore – 560 025 Vs. Bangalore. PAN: AACCD1447R APPELLANT RESPONDENT Assessee by : Smt. Pooja Maru, CA : Shri N Balusamy, JCIT Revenue by Date of Hearing : 25-03-2026 Date of Pronouncement : 27-03-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. This appeal in ITA No. 122/Bangalore/2026 is filed by M/s. Davanam…

RASNA PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 926/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2017-18

Bench: The Addl. Cit(A) Who Has Confirmed The Addition Made By The Ao, Thereby Dismissed The Assessee’S Appeal.

Section 143(3)Section 14ASection 36(1)Section 38

…es’ contribution to PF/ESI deposited after the due date prescribed under the respective Acts is now settled by the I.T.A No. 926/Ahd/2025 - A.Y. 2017-18 6 Rasna Private Limited Vs. ACIT Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs CIT (448 ITR 518) wherein it has been held that employees’ contribution deposited beyond the due date under the respective Act is not allowable as deduction, even if paid before filing the return of income. Since in the present case the assessee has admittedly deposited the employees’ contribution beyond the due date prescribed under the respective Acts, the disa…

DENSO INTERNATIONAL INDIA PRIVATE LIMITED,DELHI vs. DY. COMMISSIONER OF INCOME TAX, DELHI

In the result, this appeal is partly allowed

ITA 6688/DEL/2025[2019-20]Status: DisposedITAT Delhi13 Mar 2026AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6688/Del/2025 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Denso International India Private Ld. Dcit, Limited, Vs. Circle 7(1), B-1/D-4, Ground Floor,Mohan C.R. Building, Delhi. Cooperative Estate,Delhi. Pan No.Aabcd1103D अपीलाथ" Appellant ""यथ"/Respondent

Section 115Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…of the Act the Ld. AO, CPC, Bangalore, disallowed a sum of Rs.98,18,811/- u/s 43B of the Act on the ground that the employer’s contribution towards ESI/PF was delayed. The Ld. Addl./JCIT (Appeals) relied on the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC) to uphold the action of Ld. AO. The second point of dispute was concerning the refund 1 of excess Dividend Distribution Tax (DDT) paid by the assessee, which was claimed as a refund on the basis that the beneficial treaty provisions (India-Japan DTAA) permitted such refund. 1.1 The aggrieved assessee approached the ITAT and has filed revis…

M/S. KAMAKSHI JUTE INDUSTRIES LIMITED,KOLKATA vs. ACIT, CIRCLE 1(1),, KOLKATA

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

ITA 3151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Mar 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(2)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 3151/KOL/2025 Assessment Year(s): 2017-18 M/s. Kamakshi Jute Industries ACIT, Circle-1(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AACCK4928Q Appearances: Assessee represented by : Ankit Jalan, AR. Department represented by : Pampa Ray, Sr. DR, JCIT. Date of concluding the hearing : 12-February-2026 Date of pronouncing the order : 10-March-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is against the order of…

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

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

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

ITA 410/HYD/2023[2019-20]Status: DisposedITAT Hyderabad04 Mar 2026AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 133ASection 139(1)Section 143(3)Section 36(1)(va)Section 80G

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.410/Hyd/2023 (निर्धारण वर्ा/ Assessment Year: 2019-20) Zaheer Ahmed Syed, Vs. The Assistant Commissioner C/o. P. Murali and Co., of Income-tax, Chartered Accountants, Central Circle – 2(2), 6-3-655/2/3, Somajiguda, Hyderabad. Hyderabad – 500082. PAN : BDAPS8561G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respon…

COMER INDUSTRIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE 2(2)(1), BANGALORE, 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

DCIT-2(2)(1), MUMBAI, MUMBAI vs. MODERN VEER RAYS SECURITY FORCE (INDIA) PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 7886/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardcit Circle-2(2)(1) Modern Veer Rays Room No. 417, 4Th Security Force (India) Floor, Aayakar Bhavan, Vs. Pvt. Ltd. Churchgate, M. K. 6Th Floor, Atlanta Road, Mumbai- Centre, Sonawala 400 020 Road, Goregaon East, Mumbai-400 063 Pan/Gir No. Aaacm3692H (Applicant) (Respondent) Revenue By Shri Annavaram Kosuri, Ld. Dr Assessee By Shri Rakesh Joshi, Ld. Ar Date Of Hearing 19.02.2026 Date Of Pronouncement 20.02.2026

Section 143(1)Section 250Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER DCIT Circle-2(2)(1) Modern Veer Rays Room No. 417, 4th Security Force (India) floor, Aayakar Bhavan, Vs. Pvt. Ltd. Churchgate, M. K. 6th floor, Atlanta Road, Mumbai- Centre, Sonawala 400 020 Road, Goregaon East, Mumbai-400 063 PAN/GIR No. AAACM3692H (Applicant) (Respondent) Revenue by Shri Annavaram Kosuri, Ld. DR Assessee by Shri Rakesh Joshi, Ld. AR Date of Hearing 19.02.2026 Date of Pronouncement 20.02.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This…

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, 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…

E FACTOR ADVENTURE TOURISM PRIVATE LIMITED,DELHI vs. THE DCIT, CC-13, DELHI

In the result, appeal of the assessee is partly allowed

ITA 3006/DEL/2025[2017-2018]Status: DisposedITAT Delhi12 Feb 2026AY 2017-2018

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.3006/धिल्ली/2025(नि.व. 2017-18) E Factor Adventure Tourism P. Ltd., 101 A, Kundan Kutir, Hari Nagar, Ashram, New Delhi 110014 ...... अपीलार्थी/Appellant Pan: Aabce-7871-R बिाम Vs. Deputy Commissioner Of Income Tax, .....प्रनिवादी/Respondent Central Circle-13, New Delhi 110055 अपीलार्थी द्वारा/ Appellant By: Shri S.K Chaturvedi, Chartered Accountant प्रधििािीद्वारा/Respondent By: Shri Om Prakash, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 03/02/2026 घोषणा की निथर्थ/ Date Of Pronouncement : 03/02/2026 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax-26, New Delhi [In Short ‘The Cit(A)’] Dated 06.03.2025, For Ay 2017-18 In Proceedings U/S.154 Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’).

For Appellant: Shri S.K Chaturvedi, Chartered AccountantFor Respondent: Shri Om Prakash, Sr. DR

Section 143(3)Section 154Section 36(1)(va)

…d 20.12.2023 passed u/s 154 of the Act, added back employees share of contribution of PF Rs.4,12,960/- and contribution of ESI Rs.73,968/- by placing reliance on the decision of Hon’ble Supreme Court of India in the case of Checkmate Services P. Ltd. vs. CIT (448 ITR 518). Aggrieved by the said order, the assessee filed appeal before the CIT(A) but remained unsuccessful. Hence, the present appeal. The ld. Counsel for the assessee submitted that when the assessment u/s 143(3) of the Act was made on 25.12.2019, various High Courts had held that employees’ share of contribution in respect of ESI/PF, if deposited be…

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D,C,I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

In the result, the appeal filed by the Revenue in ITA No

ITA 975/KOL/2024[2013-2014]Status: DisposedITAT Kolkata11 Feb 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115Section 143(3)Section 250Section 36(1)(viia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 974 & 975/KOL/2024 Assessment Years: 2012-13 & 2013-14 Raiganj Central Co-Operative D.C.I.T., Circle-2, Jalpaiguri Bank Ltd. Vs. (Appellant) (Respondent) PAN: AAAAR6191E ITA No.: 2237/KOL/2024 Assessment Year: 2013-14 Raiganj Central Co-Operative J.C.I.T. (TDS), Range-6, Bank Ltd. Vs. Siliguri (Appellant) (Respondent) PAN: AAAAR6191E Appearances: Assessee represented by : N.C. Mondal, AR. Department represented by : Monalisha Pal Mukherjee, JCIT, Sr. DR. Date…

CES LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 638/HYD/2025[2018-19]Status: DisposedITAT Hyderabad06 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.638/Hyd/2025 Assessment Year 2018-2019 Ces Limited, The Dcit, Circle-1(1), Hyderabad – 500 032. Vs. Hyderabad. Telangana. Telangana. Pan Aadcs4564P (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca P Murali Mohan Rao िधजस् व द्वधिध/Revenue By : Dr. Sachin Kumar, Sr. Ar सुिवधई की तधिीख/Date Of Hearing: 02.02.2026 घोषणध की तधिीख/Pronouncement: 06.02.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(va)

…the said matter/issue to the record of the learned CIT(A) with a direction to consider the relevant record and facts and then decide the issue as per the Judgment of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd., & Ors. vs. CIT & Ors. [2022] 448 ITR 518 (SC). Thus, the learned Authorised Representative of the Assessee has submitted that this matter may also be remanded to the learned CIT(A) as the issue raised in this appeal is common to the issue remanded by the Tribunal in the appeal against the assessment order. 4. On the other hand, the learned DR has submitted that the issue involved in th…

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