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).

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 178)

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

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

ITA 2843/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR

Section 143(3)Section 144BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2843/Mum/2025 - A.Y. 2017-18 ITA No.2844/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs The Deputy Commissioner of Company Limited, Income-tax-1(1)(2), Mumbai / 6th Floor, Leela Business Park, NeAC, Delhi Andheri Kurla Road, Andheri (East), Mumbai-400 059 PAN: AABCL5045N APPLICANT RESPONDENT ITA No.2870/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC- Company Limited, 6(2), Mumbai (Successor to HDFC Ergo General…

Asstt. Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. Mcfills Enterprises Private Limited, Ahmedabad

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 402/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…no need to interfere with the findings of the CIT(A) and hence the ground nos. 1 to 6 of the Revenue’s appeal is dismissed. 8. As regards ground no. 7, the same is covered by the decision of Hon’ble Apex Court in case of Checkmate Services Pvt. Ltd. vs. CIT 448 ITR 518 against the assessee. Hence the same is allowed. Thus, ground no. 7 is allowed. 9. Hence, ITA No. 401/Ahd/2022 for assessment year 2017-18 filed by the Revenue is partly allowed. 10. As regards ITA 402/Ahd/2022 filed by the Revenue in respect of assessment year 2018-19, there is only one ground which is identical to the ground nos. 1 to 6 of IT…

Asstt. Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. Mcfills Enterprises Private Limited, Ahmedabad

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 401/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…no need to interfere with the findings of the CIT(A) and hence the ground nos. 1 to 6 of the Revenue’s appeal is dismissed. 8. As regards ground no. 7, the same is covered by the decision of Hon’ble Apex Court in case of Checkmate Services Pvt. Ltd. vs. CIT 448 ITR 518 against the assessee. Hence the same is allowed. Thus, ground no. 7 is allowed. 9. Hence, ITA No. 401/Ahd/2022 for assessment year 2017-18 filed by the Revenue is partly allowed. 10. As regards ITA 402/Ahd/2022 filed by the Revenue in respect of assessment year 2018-19, there is only one ground which is identical to the ground nos. 1 to 6 of IT…

Jay Shree Tea & Industries Ltd., Kolkata vs. DCIT, Circle 4(1), Kolkata

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 896/KOL/2025[2020-2021]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-2021

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)

For Appellant: Shri S. Jhajharia, ARFor Respondent: Ms. Monalisa Pal Mukherjee, JCIT

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.895 & 896/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019 & 2020-2021) Jay Shree Tea & Industries Ltd Vs DCIT, Circle-4(1), Kolkata 15th Floor, 10 Camac Street, Kolkata-700017 PAN No. :AAACJ 7788 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri S. Jhajharia, AR रधजस्व की ओर से /Revenue by : Ms. Monalisa Pal Mukherjee, JCIT सुनवाई की तारीख / Date of Hearing : 26/06/2025 घोषणा की तारीख/Date of Pronouncemen…

Jay Shree Tea & Industries Ltd., Kolkata vs. DCIT, Circle 4(1), Kolkata

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 895/KOL/2025[2018-2019]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)

For Appellant: Shri S. Jhajharia, ARFor Respondent: Ms. Monalisa Pal Mukherjee, JCIT

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.895 & 896/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019 & 2020-2021) Jay Shree Tea & Industries Ltd Vs DCIT, Circle-4(1), Kolkata 15th Floor, 10 Camac Street, Kolkata-700017 PAN No. :AAACJ 7788 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri S. Jhajharia, AR रधजस्व की ओर से /Revenue by : Ms. Monalisa Pal Mukherjee, JCIT सुनवाई की तारीख / Date of Hearing : 26/06/2025 घोषणा की तारीख/Date of Pronouncemen…

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 651/KOL/2025[2020-21]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-21

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR

Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 650/KOL/2025[2019-20]Status: DisposedITAT Kolkata03 Jul 2025AY 2019-20

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR

Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 649/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR

Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

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)

…ublic holiday. ## Findings of the Ld. AO: Ld. assessing officer in the assessment order has relied on the judgment rendered by the Hon'ble Supreme Court in the case of CHECKMATE SERVICES P. LTD VS. COMMISSIONER OF INCOME TAX [2023] 290 Taxman 19 (SC)/[2022] 448 ITR 518 (SC): "One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. This rule is in line with the general principle that taxing statutes are to be construed strictly, and that there is no room for equitable consideratio…

Indo-Mim Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

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

ITA 587/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.587/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) M/S. Indo-Mim Ltd Vs. Dy.Cit Circle 2(1) Hyderabad Hyderabad Pan:Aabci0484L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 25/06/2025 घोषणा की तारीख/Pronouncement: 30/06/2025 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Dr. Sachin Kumar, DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)

…ITA No 587 of 2025 INDO MIM Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.587/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) M/s. INDO-MIM Ltd Vs. Dy.CIT Circle 2(1) Hyderabad Hyderabad PAN:AABCI0484L (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 25/06/2025 घोषणा की तारीख/Pronouncement: 30/06/2025 आदेश/ORDER Per Vijay Pal Rao…

Technoblast Mining Corporation, Raigarh vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, appeal of the assessee is dismissed

ITA 307/RPR/2025[2020-21]Status: DisposedITAT Raipur27 Jun 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.307/Rpr/2025 "नधा"रण वष" / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2Nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 Pan: Aaeft5992Q

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Shri Ram Tiwari, Sr. DR

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…ompany had belatedly deposited their employee’s contribution towards EPF considering the due dates under the relevant Acts and regulations. The Pr. CIT relied on the decision of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC) and thereafter, found that the A.O had not conducted any enquiry with regard to this issue which had made the assessment as erroneous in so far it was prejudicial to the interest of the revenue. Accordingly, the assessment order was set-aside to the file of the A.O with a direction to pass a fresh assessment order in a speaking manner while…

Shri Ganesh Nagari Sahakari Pat Sanstha Ltd, Kolhapur vs. ITO Ward 2(1), Kolhapur

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

ITA 1232/PUN/2025[2020-21]Status: DisposedITAT Pune27 Jun 2025AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1232/Pun/2025 Assessment Year : 2020-21

For Appellant: Shri Pramod S. ShingteFor Respondent: Date of hearing

Section 143(1)(a)Section 250Section 36(1)(va)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1232/PUN/2025 Assessment Year : 2020-21 Shri Ganesh Nagari Vs. Income Tax Officer, Sahakari Pat Sanstha Ltd., Ward-2(1), Kolhapur 2775, E-Ward, Kadamwadi, Kolhapur – 416003 Maharashtra PAN : AACAS8648H Appellant Respondent Assessee by : Shri Pramod S. Shingte Shri S. Sadananda Singh Revenue by : Date of hearing : 16.06.2025 Date of pronouncement : 27.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to the assessment…

Satya Prakash and Bros Pvt. Ltd., Delhi vs. DCIT - Circle 22(2), Delhi

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

ITA 2192/DEL/2024[2018-19]Status: DisposedITAT Delhi27 Jun 2025AY 2018-19

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Satya Prakash and Bros Pvt. DCIT, Ltd., Circle-22(2), A1 CC Colony, Opp. Rana Vs. Delhi. Pratap Bagh, Delhi-110007 PAN:AAHCS1210Q (Appellant) (Respondent) Assessee by Shri Amit Goel, CA and Shri Pranav Yadav, Adv. Department by Shri Narpat Singh, Sr. DR Date of hearing 24.06.2025 Date of pronouncement 27.06.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Addl./Joint Commissioner of Income Tax (Appeals)-1,…

DCIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3115/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

DCIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 1748/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

M/S. Majestic Properties Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 1623/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

DCIT, New Delhi vs. Sh. Rajat Gupta, New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3525/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

DCIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3289/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

M/S Majestic Properties Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3233/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

…m of Rs. 53,042/-. We have heard the rival submissions and perused the material available on 25. record. This issue is settled against the assessee by the recent decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC). Respectfully following the same, the ground No. 2 raised by the assessee is dismissed. Ground No. 1 raised by the assessee is challenging addition of Rs. 26. 6,80,000/- made by the ld AO on the basis of seized documents vide Annexure A-2. We have heard the rival submissions and perused the material available on 27. record. During the cours…

Ravindra Dnyaneshwar Bhujbal, Pune vs. ITO, Ward 14(5), Pune

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

ITA 25/PUN/2025[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…of treating the employee's share as having the same character as that of the employer's share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon'ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer's share and employees' share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer's income u/s.2(24)(x), but the deduction for the same can be allowed only if s…

Checkmate Services Pvt. Ltd. v. CIT

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