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

Subros Limited, Delhi vs. DCIT Circle 24(2) New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3578/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Oct 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR
Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Subros Limited, Delhi vs. JCIT Range 24 New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3577/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Oct 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR
Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Subros Limited, Delhi vs. Addl CIT Rang 24 New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3576/DEL/2023[2015-16]Status: DisposedITAT Delhi09 Oct 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR
Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Tamilnadu Tourism Development Corporation Limited, Chennai vs. DCIT, Corporate Circle-3(1), Chennai

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

ITA 69/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 Oct 2024AY 2017-18
Section 143(3)Section 69

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री महावीर सिंह, उपाध्यक्ष एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.69/CHNY/2023 निर्धारण वर्ष/Assessment Year: 2017-18 Tamilnadu Tourism Development Corporation Ltd., No.2, Wallajah Road, Chennai - 600 002. The Deputy Commissioner Vs. of Income Tax, Corporate Circle 3(1), Chennai PAN: AAACT 3453H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by Shri R. Vijayaraghavan,…

M/S Inland World Logistics Pvt. Ltd., Kolkata vs. PCIT(Cen.)- Kolkata-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 935/KOL/2024[2018-19]Status: DisposedITAT Kolkata03 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 935/Kol/2024 Assessment Year: 2018-2019 M/S. Inland World Logistics Pvt. Limited,…Appellant P-221/2, Strand Bank Road, Burrabazar, Kolkata-700001 [Pan:Aaaci5607C] -Vs.- Principal Commissioner Of Income Tax (Central), Kolkata-2,…………………………………………..…Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Rakesh Jain, Fca, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit (D.R.) & Smt. Monali Shaha Mukherjee, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 25, 2024 Date Of Pronouncing The Order: October 03, 2024 O R D E R

Section 132Section 139Section 139(1)Section 143(1)Section 143(2)Section 153ASection 263

…ITA No. 935/KOL/2024 (A.Y. 2018-2019) M/s. Inland World Logistics Pvt. Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rakesh Mishra, Accountant Member I.T.A. No. 935/KOL/2024 Assessment Year: 2018-2019 M/s. Inland World Logistics Pvt. Limited,…Appellant P-221/2, Strand Bank Road, Burrabazar, Kolkata-700001 [PAN:AAACI5607C] -Vs.- Principal Commissioner of Income Tax (Central), Kolkata-2,…………………………………………..…Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Rakesh Jain, FCA, appeared on behalf of the assess…

Amar Pratap Steels Private Limited, Jaipur vs. ITO, Ward-7(2), Jaipur

The appeal of the assessee is partly allowed

ITA 228/JPR/2024[2012-13]Status: DisposedITAT Jaipur03 Oct 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Monisha Choudhary, Addl. CIT
Section 143(2)Section 143(3)Section 145(3)Section 36(1)(iv)

…as specified by the concerned authorities which is not allowable u/s 36(i)(va) r.w.s. 2(24) (X) and 43B. Hon'ble Apex Court brought conclusions to the various disputes in this regard by its recent judgement in the case of Checkmate Services Pvt Ltd Vs CIT-1 [448 ITR 518] and clearly held that any employees' contributions of PF & ESI paid beyond due dates of the concerned PF and ESI statutes are not allowable as expenditure. By respectfully following the above judgement, the ground raised by the appellant is hereby dismissed. In the result, the Appeal is partly allowed.” 5. Assessee feeling dissatisfied with the…

Amar Pratap Steels Private Limited, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, appeal of the assessee is partly allowed

ITA 108/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Oct 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Monisha Choudhary, Addl. CIT
Section 143(2)Section 143(3)Section 36Section 68

…was paid beyond due date as specified by the concerned authorities which is not allowable u/s.36(i)(va) r.w.s. 2(24)(X) and 43B. Hon'ble Apex Court brought rest to all these disputes by its recent judgement in the case of Checkmate Services Pvt Ltd Vs CIT-1 [448 ITR 518] and clearly held that any employees contributions of PF & ESI paid beyond due dates of the concerned authorities are not allowable as expenditure. By respectfully following the above judgement, the ground raised by the appellant is hereby dismissed.” 5. As the assessee did not find any favour, from the appeal so filed before the ld. CIT(A), the…

Smt Systems LLP, Pune vs. The ACIT, Circle -2, Pune

Appeal is dismissed in above terms

ITA 1247/PUN/2024[2018-19]Status: DisposedITAT Pune27 Sept 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Abhay AvachatFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 139(1)Section 143(1)Section 36(1)(va)

…llant craves leave to add, amend, alter, vary and or withdraw any or all above grounds of appeal.” 3. Learned counsel is fair enough at the outset that hon’ble apex court’s landmark decision in case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC) has already settled the issue in department’s favour that it is not the “due” date of filing sec.139(1) return, but that under the corresponding statute, which forms the clinching criteria for the purpose of credit of the corresponding ESI & PF dues in the prescribed account. We appreciate this fair stand and reject the assessee’s sole sub…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Megha Engineering and Infrastructures Limited, Hyderabad

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

ITA 1499/HYD/2019[2016-17]Status: DisposedITAT Hyderabad25 Sept 2024AY 2016-17

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 14ASection 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI MANJUNATHA G. HON’BLE ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, HON’BLE JUDICIAL MEMBER Assessment Year – 2020-21 The Assistant Commissioner of Vs. M/s.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN : AAECM7627A (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Shri B. Bala Krishna, CIT-DR Date of hearing: 09.09.2024 Date of pronouncement: 25.09.2024 O R D E R PER MANJUNATHA G. A.M. This appeal filed by the Re…

Premier Irrigation Adritee Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

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

ITA 1521/KOL/2024[2020-2021]Status: DisposedITAT Kolkata25 Sept 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1521/Kol/2024 Assessment Year: 2020-21 Premier Irrigation Adritee Pvt. Ltd. ....…………….......…....………....Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [Pan: Aafcm4800Q] Vs. Dcit, Circle-11(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 25, 2024 Date Of Pronouncing The Order : September 25, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals), Nfac Summarily Dismissing The Appeal Of The Appellant Assessee Company For Alleged Non-Compliance Of The Notices Is Against Law & Facts Of The Case Since He Did Not Adjudicate Each Of The Grounds Of Appeal The Facts For Which Were Available To Him In The Assessment Order Passed By Ld. Assessing Officer & The Statement Of Facts Filed By The Appellant Assessee. 2. That The Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals) On 9H January 2024 Dismissing The Appeal Of The Appellant

Section 139(1)Section 234ASection 234BSection 234CSection 250Section 36(1)(va)Section 43BSection 44A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1521/Kol/2024 Assessment Year: 2020-21 Premier Irrigation Adritee Pvt. Ltd. ....…………….......…....………....Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [PAN: AAFCM4800Q] vs. DCIT, Circle-11(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri A. K. Tibrewal, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT, Sr. DR, appeared on behalf of…

M/S Muthoot Motors, Cochin vs. DCIT Corporate Circle 1(1), Kochi

Appeal is allowed for statistical purposes in above terms

ITA 296/COCH/2023[2014-15]Status: DisposedITAT Cochin25 Sept 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Gopalakrishnan Nair, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 143(3)Section 14ASection 36(1)(viia)

…e yielding investments as well as to non-business purposes; as the case may be. He further submits regarding foregoing issue of sec.36(1)(viia) PF & ESI although hon’ble apex court’s landmark decision in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC), has settled the issue in department’s favour in principle, the 3 ITA.No.296/COCH./2023 learned lower authorities have not taken into consideration the clinching fact that the same had been credited/paid within the due date only as per the corresponding statute(s). Faced with this situation, we deem it appropriate in the larger interest of j…

Sankalp Recreation Private Limited, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

ITA 576/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

…T(ss)A No.64/Ahd/2022 along with 10 other appeals (By assessee and By Revenue) Sankalp recreation Pvt.Ltd. vs. ACIT. Asst. Years : 2013-14 to 2019-20 29 The CIT(A) relied on the Hon’ble Supreme Court's Judgement in Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC), where it was held that the employee contributions to PF and ESIC must be deposited within the statutory due dates prescribed under the relevant acts. This judgement clarified that payments made after these due dates, even if before the filing of the return of income, are not eligible for deduction under Section 36(1)(va) of the Act. The CIT…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Recreation Pvt. Ltd., Ahmedabad

ITA 569/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

…T(ss)A No.64/Ahd/2022 along with 10 other appeals (By assessee and By Revenue) Sankalp recreation Pvt.Ltd. vs. ACIT. Asst. Years : 2013-14 to 2019-20 29 The CIT(A) relied on the Hon’ble Supreme Court's Judgement in Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC), where it was held that the employee contributions to PF and ESIC must be deposited within the statutory due dates prescribed under the relevant acts. This judgement clarified that payments made after these due dates, even if before the filing of the return of income, are not eligible for deduction under Section 36(1)(va) of the Act. The CIT…

Abbott Healthcare Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR
Section 143(1)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 PAN: AAACK3935D ..... Appellant Vs. ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs. Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai-400 071 PAN: AAACK3935D ...... Respondent Abbo…

Deputy Commissioner of Income Tax, Circle-1, Tiruppur vs. Eastman Exports Global Clothing P Ltd, Tiruppur, Tamilnadu

In the result, the appeal of the assessee is allowed

ITA 326/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Sept 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly'. This principal of law is quoted referred by Hon'ble Supreme Court in case of "Checkmate Services Pvt. Ltd. Vs. CIT", (2022) 448 ITR 518 vide Para 50 of its judgement. 19. Respectfully, applying the above settled principal of law, to the interpretation of the Notification No.56/2002 dtd. 14.11.2002 as amended by Notification No.19/2008 dt. 27.03.2008, the assessee is granted exemption from payment of excise duty to the balance part of 36% of total excise duty collected. Since, the…

Geena Garments, Tiruppur vs. ACIT, Circle-1, Tiruppur

In the result, the appeal of the assessee is allowed

ITA 1348/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly'. This principal of law is quoted referred by Hon'ble Supreme Court in case of "Checkmate Services Pvt. Ltd. Vs. CIT", (2022) 448 ITR 518 vide Para 50 of its judgement. 19. Respectfully, applying the above settled principal of law, to the interpretation of the Notification No.56/2002 dtd. 14.11.2002 as amended by Notification No.19/2008 dt. 27.03.2008, the assessee is granted exemption from payment of excise duty to the balance part of 36% of total excise duty collected. Since, the…

ACIT, Circle-1, Tirupur vs. Eastman Exports Global Clothing (P) Ltd., Tirupur

In the result, the appeal of the assessee is allowed

ITA 3326/CHNY/2019[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly'. This principal of law is quoted referred by Hon'ble Supreme Court in case of "Checkmate Services Pvt. Ltd. Vs. CIT", (2022) 448 ITR 518 vide Para 50 of its judgement. 19. Respectfully, applying the above settled principal of law, to the interpretation of the Notification No.56/2002 dtd. 14.11.2002 as amended by Notification No.19/2008 dt. 27.03.2008, the assessee is granted exemption from payment of excise duty to the balance part of 36% of total excise duty collected. Since, the…

Virendra Singh Saini, Haryana vs. Asst. Director of Income Tax, CPC, Bangalore, Bengalore

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

…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…

Sheo Parshad, Gurgaon vs. ITO, Ward 4(1), Gurgaon

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

ITA 597/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Sept 2024AY 2019-20

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 288Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER SHEO PARSHAD, vs. ITO, Ward 4(1), C/o CA M.R. Sahu, Gurgaon. House No. 651, 1ST Floor, Sector-10A, Nr. G.D. Goenka public school, Gurgaon - 122001 (Haryana) (PAN : ALQPP4334H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.R. Sahu, CA REVENUE BY : Shri Anuj Garg, Sr. DR. Date of Hearing : 03.07.2024 Date of Order : 13.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: This appeal has been filed by the Assessee against the order of Learned Addl/JCIT(A)-3, Bengaluru [“Ld. JCIT(A…

Norben Tea & Exports Ltd., Kolkata vs. DCIT, Cir. 4(2), Kolkata

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

ITA 833/KOL/2024[2014-15]Status: DisposedITAT Kolkata11 Sept 2024AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra]

Section 147Section 148Section 14ASection 36(1)(va)Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी राकेश "म", लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member & Shri Rakesh Mishra, Accountant Member] I.T.A. No. 833/Kol/2024 Assessment Year: 2014-15 Norben Tea & Exports Ltd. Vs. DCIT, C.C-4(2), Kolkata (PAN: AAACN 9786 H) अपीलाथ" Respondent / ""यथ" Appellant/ Date of Hearing / सुनवाई क" 20.08.2024 "त"थ Date of Pronouncement/ 11.09.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ "नधा"रती Shri Akkal Dudhwewala, A.R क" ओर से For the Respondent/ राज"व S…