Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 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 367,181 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 43BSection 143(3)Section 2(24)(x)Section 139(1)Section 250Section 37(1)
Read the full judgment

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 pfsection 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43bsection 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Baldev Singh & Sons, New Delhi vs. DCIT Circle 43(1), New Delhi

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

ITA 3103/DEL/2023[2021-22]Status: DisposedITAT Delhi30 May 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

Section 139Section 143(1)Section 154Section 36(1)(va)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road PAN: AAAHB4937M New Delhi (Appellant) (Respondent) Appellant by Sh. G. S. Kohli, CA Respondent by Sh. Ashish Tripathi, SR. DR Date of Hearing 06/03/2025 Date of Pronouncement 30/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for the Assessment Year (AY) 2021-22 is…

Sis Cash Services Private Limited, Patna vs. ADIT, CPC, Bangalore

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21
For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

…Officer, the assessee approached the Ld. CIT(A), where also, inspite of detailed submissions made by the assessee on legal issues, the Ld. CIT(A) upheld the action of Ld. Assessing Officer, CPC by following the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC), order dated 12.10.2022. It has been held by the Ld. CIT(A) that the Checkmate Services case laid to rest any doubt or controversy regarding the impugned issue and thus the action of Ld. Assessing Officer was upheld. 1.3. Further aggrieved with this order action of Ld. CIT(A), the assessee has approached the ITAT, with the following grounds…

Desai Infra Projects(I) Private Limited, Pune vs. PCIT, Central Pune, Pune

In the result, appeal of the assessee is allowed

ITA 1851/PUN/2024[2020-21]Status: DisposedITAT Pune23 May 2025AY 2020-21

Bench: Dr. Manish Borad & Ms. Astha Chandra

For Appellant: Shri Nikhil S. Pathank, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 3Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.1851/PUN/2024 (Assessment Year 2020-2021) Desai Infra Projects (I) Pvt. Pr.CIT (Central), Pune. Ltd., Unit No.303, Gera 77, Ramwadi, Survey No.2016/1, F.No. 88, Kalyani Nagar, Pune. vs. PAN : AADCD 0443 N (Appellant) (Respondent) For Assessee : Shri Nikhil S. Pathank, Advocate For Revenue : Shri Amol Khairnar, CIT-DR Date of Hearing : 15.05.2025 Date of Pronouncement : 23.05.2025 ORDER PER DR. MANISH BORAD, AM: This appeal filed by the assessee is directed against…

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. D.C.I.T., Circle - 2(1), Jalpaiguri

In the result, the appeal for A

ITA 1923/KOL/2024[2014-2015]Status: DisposedITAT Kolkata23 May 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1886/KOL/2024 Assessment Year: 2015-16 Raiganj Central Co-Operative D.C.I.T., Circle-2(2), Bank Ltd. Jalpaiguri Vs. (Appellant) (Respondent) PAN: AAAAR6191E I.T.A. No.: 1887/KOL/2024 Assessment Year: 2017-18 Raiganj Central Co-Operative A.C.I.T., Circle-2(2), Bank Ltd. Vs. Jalpaiguri (Appellant) (Respondent) PAN: AAAAR6191E…

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. A.C.I.T., Circle - 2(2), Jalpaiguri

In the result, the appeal for A

ITA 1887/KOL/2024[2017-2018]Status: DisposedITAT Kolkata23 May 2025AY 2017-2018

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1886/KOL/2024 Assessment Year: 2015-16 Raiganj Central Co-Operative D.C.I.T., Circle-2(2), Bank Ltd. Jalpaiguri Vs. (Appellant) (Respondent) PAN: AAAAR6191E I.T.A. No.: 1887/KOL/2024 Assessment Year: 2017-18 Raiganj Central Co-Operative A.C.I.T., Circle-2(2), Bank Ltd. Vs. Jalpaiguri (Appellant) (Respondent) PAN: AAAAR6191E…

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. D.C.I.T., Circle - 2(2), Jalpaiguri

In the result, the appeal for A

ITA 1886/KOL/2024[2015-2016]Status: DisposedITAT Kolkata23 May 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1886/KOL/2024 Assessment Year: 2015-16 Raiganj Central Co-Operative D.C.I.T., Circle-2(2), Bank Ltd. Jalpaiguri Vs. (Appellant) (Respondent) PAN: AAAAR6191E I.T.A. No.: 1887/KOL/2024 Assessment Year: 2017-18 Raiganj Central Co-Operative A.C.I.T., Circle-2(2), Bank Ltd. Vs. Jalpaiguri (Appellant) (Respondent) PAN: AAAAR6191E…

Sanjeev Kumar Bakshi, Haryana vs. Assessing Officer, Ward 3, Haryana

In the result, appeal of the Assessee is dismissed

ITA 297/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh20 May 2025AY 2018-19

Bench: The Due Date Of Filing The Return Of Income Under Section 139(1) Of The Income-Tax Act, 1961. 2 5. The Facts In Brief Are That The Return Of Income Was Processed Under Section 143(1) Of The Act By The Cpc, Bangalore, Disallowing Employees’ Contribution To Pf/Esi To The Extent Of Rs. 29,87,930/-, Relying Upon The Dates Of Actual Payment Furnished In The Tax Audit Report, Which Indicated That The Payments Were Made Beyond The Statutory Due Dates.

For Appellant: Ms. Priyanka Jindal, AdvocateFor Respondent: Dr Ranjit Kaur, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 297 /Chd/2024 िनधा"रण वष" / Assessment Year : 2018-2019 Sanjeev Kumar Bakshi बनाम The ITO House No. 18, Sector-16 Ward-5 Panchkula, Haryana-134113 Panchkula "ायी लेखा सं./PAN NO: ACKPB6329H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Priyanka Jindal, Advocate राज" की ओर से/ Revenue by : Dr Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 08/05/2025 उदघोषणा की तारीख/Date of Pronouncement: 20/05/2025 आदेश/…

Adroit Corporate Services Private Limited, Mumbai vs. Commissioner of Income Tax, Churchgate

In the result, the appeal as well the stay application of the assessee stand dismissed

ITA 6288/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 May 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Neera SawantFor Respondent: Mr. Ram Krishn Kedia, Sr. DR
Section 143(1)Section 36(1)Section 36(1)(iii)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 6288/Mum/2024) Assessment Year: 2018-19 & S.A. No. 125/MUM/2024 (Arising out of ITA No. 6288/Mum/2024) Assessment Year: 2018-19 Adroit Corporate Service Private Commissioner of Income Tax Limited Room No. 634, Aayakar 18-20, Jafferbhoy Industrial Estate, Vs. Bhavan, Maharshi Karve Road, Makhawana Road, Marol, Andheri Churchgate, 400020 East,Mumbai-400059 PAN NO. AAACA 8880 F Appellant Respondent Assessee by : Ms. Neera Sawant Revenue by : Mr. Ram Krishn…

Eagle Hunter Solutions Limited, New Delhi vs. CIT Appeals-25, New Delhi

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

ITA 480/DEL/2025[2020-21]Status: DisposedITAT Delhi19 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Eagle Hunter Solutions Vs Commissioner Of Income Limited Tax (Appeals)-25 61C, Kalu Sarai, Sarvapriya New Delhi Vihar, New Delhi-110016 Pan: Aabce0565E Appellant Respondent

Section 143(1)Section 143(3)Section 2(24)(x)Section 270A(2)Section 270A(2)(a)Section 36(1)

…1 Eagle Hunter Solutions Ltd. Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Eagle Hunter Solutions Vs Commissioner of Income Limited Tax (Appeals)-25 61C, Kalu Sarai, Sarvapriya New Delhi Vihar, New Delhi-110016 PAN: AABCE0565E Appellant Respondent Assessee by Shri Aditya Kumar Garg, Adv Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR and Ms. Neha Chaudhary, CIT(DR) Date of Hearing 19/05/2025 Date of Pronouncement 19/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed b…

Bajajsons Ltd., Ludhiana vs. DCIT, Central Circle III, Ludhiana

In the result, the appeal stand dismissed

ITA 935/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh16 May 2025AY 2021-2022

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 935/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/S Bajajsons Ltd. Dcit बनाम/ C-103 Phase V Focal Point Central Circle Iii Vs. Ludhiana 141010 Ludhiana-141001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6875-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sarabjit Garg (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 23-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021- 22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 27-06-2024 In The Matter Of An Intimation Issue By Cpc U/S 143(1) Of The Act On 04-03-2021 Disallowing Late Payment Of Employees’ Contribution To Pf / Esi For Rs.5.44 Lacs In Terms Of Sec.43B R.W.S. 36(1)(Va) As Well As Sec.2(24)(X). The Ld. Cit(A) Confirmed The Same, Inter-Alia, By Relying Upon The Decision Of Hon’Ble Apex Court In The Case Of Checkmate

For Appellant: Sh. Sarabjit Garg (CA) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 14BSection 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…Contribution to PF / ESI for Rs.5.44 Lacs in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). The Ld. CIT(A) confirmed the same, inter-alia, by relying upon the decision of Hon’ble Apex Court in the case of Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC). Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR filed written submissions and in essence, relied on EPFO Web Circular No.C-1/Misc/2020-21/Vol.I/1112 dated 15-05-2020 directing that delay in deposit of contributions during the period of Covid-19 lockdown could not be attributed to any culpable state of mind and…

Kuldeep Singh, Ludhiana vs. ITO Ward (3) (1), Ludhiana

In the result, the appeal stand dismissed

ITA 717/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 May 2025AY 2018-19

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 717/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Kuldeep Singh Ito Ward No (3)(1) बनाम/ 33F Jmd Mall Opp. Railway Station Aayakar Bhawan Vs. Punjab 141001 Rishi Nagar, Punjab. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bchps-1635-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 22-04-2024 In The Matter Of An Rectification Intimation Issued By Cpc U/S 154 Of The Act On 21-06-2023. At The Time Of Hearing, None Appeared For Assessee. Left With No Option, The Appeal Was Heard With The Able Assistance Of Ld. Sr. Dr Who Stated That The Issue Stood Squarely Covered Against The Assessee By The Decision Of Hon’Ble Apex Court.

For Appellant: NoneFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ell as Sec.2(24)(x). The assessee preferred rectification u/s 154 wherein this disallowance was repeated. The Ld. CIT(A) confirmed the same, inter-alia, by relying upon the decision of Hon’ble Apex Court in the case of Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC). Aggrieved, the assessee is in further appeal before us. 3. Indeed, the impugned issue stand covered against the assessee by the decision of Hon’ble Apex Court in the case of Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC). It has finally been held by Hon’ble Court that there is clear distinction between employer’s…

Satish Kumar Rana, Kangra vs. Income Tax Officer, Kangra Himachal Pradesh

In the result, the appeal stand dismissed

ITA 1190/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh16 May 2025AY 2020-21

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 1190/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2020-21) Shri Satish Kumar Rana Ito-Ward 42(3)(3) बनाम/ H.No. 90, Dhaniara, Duhak Mumbai Vs. Thural, Kangra, Hp – 176075 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaupr-3944-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Written Submissions ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 15-05-2025 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Hyderabad [Cit(A)] Dated 18-12-2023 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 16-12-2019. At The Time Of Hearing, None Appeared For Assessee. However, The Written Submissions As Filed By The Assessee Were Duly Considered. The Ld. Sr. Dr Stated That The Issue Stood Squarely Covered Against The Assessee By The Decision Of Hon’Ble Apex Court. The Registry Has Noted Delay Of 281 Days In The Appeal Which Stand Condoned.

For Appellant: Written SubmissionsFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…tory provisions, confirmed the adjustment against which the assessee is in further appeal before us. 3. Indeed, the impugned issue stand covered against the assessee by the decision of Hon’ble Apex Court in the case of Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC). It has finally been held by Hon’ble Court that there is clear distinction between employer’s contribution which is its primary liability under law [in terms of Section 36(1)(iv)] and its liability to deposit amounts received by it or deducted by it from its employees’ [in terms of Sec. 36(1)(va)]. The former forms part of the employ…

M/S Inditrade Capital Ltd (Previously Known As "Jrg Securities Ltd"), Kochi vs. The ITO, Corporate Ward1(1), Kochi

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

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…CIT(A), who vide the impugned order, confirmed the disallowance of belated remittance to the contribution to ESI and Labour Welfare Funds, placing reliance on the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT (2022) 448 ITR 518 (SC). The learned CIT(A) also confirmed the addition u/s.14A, placing reliance on explanation inserted to sec.14A of the Act by the Finance Act, 2022. The learned CIT(A) also confirmed the disallowance of expenditure incurred in connection with the proposed rights issue of Rs.1,18,19,512, placing reliance on the judgment of the Hon’ble Supreme Co…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

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

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…CIT(A), who vide the impugned order, confirmed the disallowance of belated remittance to the contribution to ESI and Labour Welfare Funds, placing reliance on the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT (2022) 448 ITR 518 (SC). The learned CIT(A) also confirmed the addition u/s.14A, placing reliance on explanation inserted to sec.14A of the Act by the Finance Act, 2022. The learned CIT(A) also confirmed the disallowance of expenditure incurred in connection with the proposed rights issue of Rs.1,18,19,512, placing reliance on the judgment of the Hon’ble Supreme Co…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

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

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…CIT(A), who vide the impugned order, confirmed the disallowance of belated remittance to the contribution to ESI and Labour Welfare Funds, placing reliance on the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT (2022) 448 ITR 518 (SC). The learned CIT(A) also confirmed the addition u/s.14A, placing reliance on explanation inserted to sec.14A of the Act by the Finance Act, 2022. The learned CIT(A) also confirmed the disallowance of expenditure incurred in connection with the proposed rights issue of Rs.1,18,19,512, placing reliance on the judgment of the Hon’ble Supreme Co…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

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

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…CIT(A), who vide the impugned order, confirmed the disallowance of belated remittance to the contribution to ESI and Labour Welfare Funds, placing reliance on the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT (2022) 448 ITR 518 (SC). The learned CIT(A) also confirmed the addition u/s.14A, placing reliance on explanation inserted to sec.14A of the Act by the Finance Act, 2022. The learned CIT(A) also confirmed the disallowance of expenditure incurred in connection with the proposed rights issue of Rs.1,18,19,512, placing reliance on the judgment of the Hon’ble Supreme Co…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

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

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…CIT(A), who vide the impugned order, confirmed the disallowance of belated remittance to the contribution to ESI and Labour Welfare Funds, placing reliance on the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT (2022) 448 ITR 518 (SC). The learned CIT(A) also confirmed the addition u/s.14A, placing reliance on explanation inserted to sec.14A of the Act by the Finance Act, 2022. The learned CIT(A) also confirmed the disallowance of expenditure incurred in connection with the proposed rights issue of Rs.1,18,19,512, placing reliance on the judgment of the Hon’ble Supreme Co…

M-Five Security Private Limited, Delhi vs. ITO, Ward -17 (1), Delhi

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

ITA 544/DEL/2025[2020-21]Status: DisposedITAT Delhi14 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.M-Five Security Pvt. Ltd, Vs. Ito, 126, Greenview Apartment, Ward-17(1), Mandi Road, New Delhi Manglapuri, New Delhi (Appellant) (Respondent) Pan: Aaccm2375B

For Appellant: Shri Naveen Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…the Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. 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 amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The fo…

Indraprastha Logistics Private Limited, Delhi vs. AO, CPC Bengaluru

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

ITA 473/DEL/2025[2021-22]Status: DisposedITAT Delhi14 May 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanestha, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…the Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. 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 amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The for…

Indraprastha Logistics Private Limited, Delhi vs. AO, CPC Banglore

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

ITA 471/DEL/2025[2019-20]Status: DisposedITAT Delhi14 May 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanestha, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…the Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. 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 amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The for…