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#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 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 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 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

Kantar Gdc India Private Limited, Hyderabad vs. DCIT., Circle - 2(1), Hyderabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 804/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR

Section 115JSection 143(3)Section 156

…heir objection should not be entertained. On alternative argument regarding the disallowance of Rs.34,26,382/- made u/s.36(1)(va) of the Act, the Ld. DR relied on the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC), wherein it was held by Hon'ble Supreme Court that, delayed deposit of ITA Nos.274 & 804/Hyd/2024 26 employees’ contribution to PF beyond the statutory due date specified under the relevant Act is not allowable as a deduction. 21. We have heard the rival contentions and also gone through the record in the light of the submissions made by e…

Kantar Gdc India Private Limited, Hyderabad vs. ACIT., Circle - 2(1), Hyderabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 274/HYD/2024[2017-18]Status: DisposedITAT Hyderabad19 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR

Section 115JSection 143(3)Section 156

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…

Spb Projects and Consultancy Ltd., Chennai vs. ITO Corp. Ward 6(1), Chennai

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

ITA 3303/CHNY/2024[2022-23]Status: DisposedITAT Chennai14 Mar 2025AY 2022-23

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri N.R.Suresh, F.C.AFor Respondent: Ms. Anitha, Addl.CIT

Section 143(1)Section 201Section 250Section 36(1)(va)Section 37Section 37(1)Section 43B

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3303/CHNY/2024 िनधा"रण वष"/Assessment Year: 2022-23 SPB Projects and Consultancy Income Tax Officer, Ltd. Vs. Corporate Ward -6(1) ESVIN House, 13, Rajiv Gandhi Chennai. Salai, (OMR) Perungudi, Chennai-600 096. PAN: AAACS-4921-K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N.R.Suresh, F.C.A. ""यथ" क" ओर से/Respondent by : Ms. Anitha…

Sbw Udyog Limited, Prayagraj vs. DCIT, Cir-1, Allahabad

In the result, the appeal of the assessee is dismissed

ITA 27/ALLD/2024[2021-22]Status: DisposedITAT Allahabad13 Mar 2025AY 2021-22

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

For Appellant: Sh. N.C. Agrawal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

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

…THE INCOME TAX APPELLATE TRIBUNAL ALLAHABADBENCH, ALLAHABAD BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2021-22 SBW Udyog Limited, vs. Deputy Commissioner of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj PAN:AADCS2883B (Appellant) (Respondent) Assessee by: Sh. N.C. Agrawal, C.A. Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 18.12.2024 Date of pronouncement: 13 .03.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 on 31.01.2024, dismissing t…

B.S. Sponge Private Limited, Kolkata vs. A.D.I.T., CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 2275/KOL/2024[2021-2022]Status: DisposedITAT Kolkata05 Mar 2025AY 2021-2022

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Arun Kumar Meena, Addl. CIT, Sr. DR

Section 143Section 143(1)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2021-22 B.S. Sponge Pvt. Ltd. ADIT, CPC Bengaluru. 34A, 2nd Floor, Suite No. 2C/3, Vs Metcalfe Street, Kolkata- 700013. (PAN: AACCB0433H) (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Shri Arun Kumar Meena, Addl. CIT, Sr. DR Date of Hearing : 05.03.2025 Date of Pronouncement : 05.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income T…

Amenity Appliances Pvt. Ltd., Kolkata vs. ITO, Ward 10(2), Kolkata

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

ITA 668/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Feb 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 10(2) Amenity Appliances Pvt. Ltd. Aaykar Bhavan P-7, 181, Dumdum Road, Chowringhee Square, Kolkata-700074 Vs. Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaica4412D Assessee By : Shri Vidhi Ladia, Ar Revenue By : Shri Subhro Das, Dr Date Of Hearing: 12.02.2025 Date Of Pronouncement : 28.02.2025

For Appellant: Shri Vidhi Ladia, ARFor Respondent: Shri Subhro Das, DR

Section 143(1)Section 2(24)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 10(2) Amenity Appliances Pvt. Ltd. Aaykar Bhavan P-7, 181, Dumdum road, Chowringhee Square, Kolkata-700074 Vs. Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAICA4412D Assessee by : Shri Vidhi Ladia, AR Revenue by : Shri Subhro Das, DR Date of hearing: 12.02.2025 Date of pronouncement : 28.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), ADDL/ JCIT(A)-7, Mumbai…

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…

Checkmate Facility and Electronic Solutions Private Limited, Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 875/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member Assessment Year: 2020-21 Checkmate Facility and The DCIT, Electronic Solutions Circle-1(1)(1), Private Limited Vs Vadodara 6 to 9 Amaan Towers, Fatehgunj Main Road, Vaodara-390002, Gujarat PAN: AACCC5367P (Respondent) (Appellant) Assessee Represented: Ms. Kaushani Shah, A.R. Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing : 24-02-2025 Date of pronouncement : 26 -02-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- Th…

Aruna Alloy Steels Privates Limited, Madurai vs. ACIT, Corp. Circle-1, Madurai, Maduraiq

In the result, appeal filed by the assessee is allowed

ITA 2803/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Respondent: Mr.Ashwin D. Gowda

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 156Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2803/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s.Aruna Alloy Steels Pvt. Ltd., The Dy/ACIT, No.1, Narasingampatti, Corporate Circle-1, Melur Main Road, Madurai. Madurai – 625 122. [PAN: AAECA 6781 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.J.Saravanan, Advocate ""यथ" क" ओर से /Respon…

Gsa Surgical & Medicines Pvt. Ltd., Kolkata vs. ACIT, Cir-6(2), Kolkata.

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

ITA 1174/KOL/2023[2017-18]Status: DisposedITAT Kolkata25 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194JSection 2(24)(x)Section 36(1)(va)Section 40

…anआयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1174/Kol/2023 Assessment Year: 2017-18 GSA Surgical & Medicines Pvt. Vs. ACIT, Circle-6(2), Kolkata Ltd. (PAN: AABCG 9196 R) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 16.12.2024 क" "त"थ Date of Pronouncement/ 25.02.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri P. J. Bhide, A.R "नधा"रती क" ओर से For the revenue…

Grasim Industries Ltd ( Corporate Finance Division), Mumbai vs. Addl CIT RG 6(3), Mumbai

ITA 3762/MUM/2009[2006-07]Status: DisposedITAT Mumbai25 Feb 2025AY 2006-07

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

For Appellant: Shri J. D. Mistry Sr. AdvocateFor Respondent: Shri Kishor Dhule

Section 143(2)Section 143(3)Section 24Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Grasim Industries Limited, (Corporate Finance Division), A-2, Aditya Birla Centre, S.K. Ahire Marg, Worli, Mumbai – 400030. Maharashtra [PAN: AAACG4464B] …………. Appellant Additional Commissioner of Income Vs Tax, Range 6(3), 5th Floor, Room No.505, Aayakar Bhavan, …………. Respondent Mumbai – 400020. Assistant Commissioner of Income Tax Circle 6(3), Mumbai, Room No. 522, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………. Appellant Grasim Industries Limited, Vs Century B…

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

Genesys International Corporation Limited, Mumbai vs. DCIT CPC Bangalore, Bangaloe

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

ITA 634/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 10ASection 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 634/MUM/2024 (A.Y: 2020-21) Genesys International Vs. DCIT CPC Bangalore, Corporation Limited, 73-A, SDF III, 2nd Floor, Seepz, Maharashtra – 400 096 ACIT 1(3)(1), Aayakar Bhavan, New Marine Lines, Mumbai 400 020 PAN: AAACA4528L (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement (Respondent) : Shri Nishit Gandhi, Ld. AR Shri Pushkraj Patil, Ld. DR 03.01.2025 21.02.2025 Bhange ORDER PER RAJ KUMAR C…

Arvind Chheda, Mumbai vs. DCIT 41(2)(1), Mumbai

In the result appeal filed by the assessee stands partly allowed

ITA 6649/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No.6649/Mum/2024 Assessment Year: 2020-21 Arvind Chheda Vs. DCIT 41(2)(1) 1402 Kalinga-A, Nirmal Kautilya Bhavan, Nagar, Mulund, Goregaon Maharashtra-400051 Link Road, Mulund(W) Maharashtra - 400080 PAN:AABPC5277G (Appellant) (Respondent) Appellant by Shri Nitin M. Furia Respondent by Shri Sajit Nair, Sr. D.R. Date of Hearing 13/02/2025 Date of Pronouncement 19/02/2025 ORDER Per: Smt. Beena Pillai, J.M.: The Present appeal filed by the assessee arises out of order dated 04/12/2024, passed by Ld.CIT(A)…

Zenith Dyeintermediates Ltd, Mumbai vs. Principle CIT-3, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1999/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 Feb 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Gaurav Bansal, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 263Section 37(1)Section 4(1)Section 40

…. 1,75,734/- on account of delayed payment of employees' contribution towards EPF/PF/ESIC u/s 36(1)(va) r.w.s.2(24)(x) of the Act. To this extent, subsequent to the decision of the Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. v. CIT (2022) 448 ITR 518 (SC), in our view, the assessment order is erroneous and prejudicial to the interest of the revenue. Therefore, only to this limited extent and for this limited issue, the order of the ld. Pr. CIT is upheld. On other issues, it is set aside. 10. In the result, appeal of the assessee is partly allowed. Order pronounced in the Court on 19th Februar…

The Jackson Co Op Credit Society of the Employee of Western Railway Ltd, Mumbai vs. Deputy Commissioner of Income Tax - CPC, Bengaluru

In the result appeal filed by the assessee stands allowed

ITA 1244/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Feb 2025AY 2018-19

Bench: Smt. Beena Pillai ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 1244/Mum/2024 Assessment Year: 2018-19 The Jackson Co Op Vs. Deputy credit Society of the Commissioner of Employee of Western Income Tax- CPC Railway Ltd. Mumbai Centralized 1, Nourshir Bharucha Processing Center, Marg, Grant Road, Income Tax Mumbai - 400007 Department, PAN: AAATT2985P Bangaluru, Karnataka-560500 (Appellant) (Respondent) Appellant by Shri. Pragnesh Jagasheth (Virtually) Respondent by Shri. Sajit Nair, SR. D.R. Date of Hearing 13.02.2025 Date of Pronouncement 19.02.2025 ORDER Per:…

Hindustan Epc Co. Ltd, New Delhi vs. DCIT, Central Circle-20, New Delhi

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

ITA 1665/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Feb 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

…ue date as prescribed in the respective PF/ESIC Act is no more res integra as the quarrel is now settled by the decision of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. 21. The assessee another grievance is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT…

Reackon Concretes Private Limited, Nagpur vs. DCIT Or ACIT Circle-4, Nagpur

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

ITA 42/NAG/2024[2017-2018]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-2018

Bench: Shri V. Durga Rao

For Appellant: Shri Mahadev Vichare, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(2)Section 2(24)(x)Section 36(1)(va)Section 68

…ertains to employee’s 6 ITA.No.42/NAG./2024 contribution of PF amount deposited by the assessee beyond the “due date” which issue has now been settled by the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd., vs. CIT & Ors. (2022) 448 ITR 518 (SC) against the assessee by holding that it is an essential condition for the deduction that such amounts are deposited on or before the due dates mandated by the concerned law. Accordingly, ground of appeal no.2 of the assessee is dismissed. 10. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced…