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)

Signet Industries Ltd., Maharashtra vs. NFAC, Delhi

Appeal is partly allowed

ITA 525/IND/2023[2013-2014]Status: DisposedITAT Indore30 Jul 2024AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Signet Industries Limited, Nfac, Delhi / Gala No. 02 & 03, Acit, Central-1, Indore Buiding No. A-2, Ground Floor, Print World Industrial बनाम/ Complex, Vs. Village Vehele Bhindwadi, Shastri Nagar, Thane (Maharastra) (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcs3489F Assessee By Shri Ajay Tulsiyan, C.A. & Ruchira Singhal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.07.2024 Date Of Pronouncement 30.07.2024

Section 143(2)Section 143(3)Section 14ASection 36(1)(va)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2013-14 Signet Industries Limited, NFAC, Delhi / Gala No. 02 & 03, ACIT, Central-1, Indore Buiding No. A-2, Ground Floor, Print World Industrial बनाम/ Complex, Vs. Village Vehele Bhindwadi, Shastri Nagar, Thane (Maharastra) (Assessee/Appellant) (Revenue/Respondent) PAN: AABCS3489F Assessee by Shri Ajay Tulsiyan, C.A. and Ruchira Singhal, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 02.07.2024 Date of Pronoun…

Shri Vishwamitra Shikshan Samiti, Indore vs. ITO 5(1), Indore

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

Section 11Section 12ASection 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri Vishwamitra Income-tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAJTS1473J Assessee by Shri Ashish Goyal and Shri N. D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.07.2024 Date of Pronouncement 26.07.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-or…

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Ltd, Kilpauk

The appeals of the Revenue stand dismissed

ITA 9/CHNY/2022[2012-13]Status: DisposedITAT Chennai26 Jul 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 14ASection 253

…grounds No.1 & 2 of cross objection relating to delayed remittance qua Employee’s contribution to PF and ESI for AY 2014-15 are covered in favour of Revenue vide the ruling of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited [2022] 448 ITR 518 SC. We are of the considered view that the issue is no longer res integra and is covered in favour of revenue by the judgment of Hon’ble Supreme Court referred supra. Hence we dismiss these grounds of cross objection. 13. Prior period items - Amount got crystallised only during the AY: Assessee has not pressed this ground of appeal. Hence, this…

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Ltd, Chennai

The appeals of the Revenue stand dismissed

ITA 11/CHNY/2022[2015-16]Status: DisposedITAT Chennai26 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 14ASection 253

…grounds No.1 & 2 of cross objection relating to delayed remittance qua Employee’s contribution to PF and ESI for AY 2014-15 are covered in favour of Revenue vide the ruling of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited [2022] 448 ITR 518 SC. We are of the considered view that the issue is no longer res integra and is covered in favour of revenue by the judgment of Hon’ble Supreme Court referred supra. Hence we dismiss these grounds of cross objection. 13. Prior period items - Amount got crystallised only during the AY: Assessee has not pressed this ground of appeal. Hence, this…

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Limited, Chennai

The appeals of the Revenue stand dismissed

ITA 10/CHNY/2022[2014-15]Status: DisposedITAT Chennai26 Jul 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 14ASection 253

…grounds No.1 & 2 of cross objection relating to delayed remittance qua Employee’s contribution to PF and ESI for AY 2014-15 are covered in favour of Revenue vide the ruling of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited [2022] 448 ITR 518 SC. We are of the considered view that the issue is no longer res integra and is covered in favour of revenue by the judgment of Hon’ble Supreme Court referred supra. Hence we dismiss these grounds of cross objection. 13. Prior period items - Amount got crystallised only during the AY: Assessee has not pressed this ground of appeal. Hence, this…

Diamour Jewels Private Limited, Andheri East, Mumbai vs. CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1965/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Jul 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Ms. Krupali Mehta, CAFor Respondent: Smt. Mahita Nair, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Diamour Jewels Pvt. Ltd. Centralised Processing Centre, Unit No.C7, Ground Floor, Income Tax Department WICEL, Plot F, MIDC Marol, Bengaluru Vs. Andheri East, Mumbai – 400 093 (PAN : AACCD5530F) (Appellant) (Respondent) Present for: Assessee : Ms. Krupali Mehta, CA Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 10.07.2024 Date of Pronouncement : 25.07.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the ass…

Vishwas Co-Op. Bank Ltd., Nashik vs. ACIT, Circle 1, Nashik

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

ITA 737/PUN/2024[2018-19]Status: DisposedITAT Pune23 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.737/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak

Section 143Section 143(1)Section 143(1)(a)

…ective Act and therefore, no disallowance u/s.143(1) can be made. 6. On the other hand, the ld. Departmental Representative submits that the ratio of judgment of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC) is squarely applicable and therefore, no interference by this Tribunal is called for. 7. We heard the rival submissions and perused the material on record. The only issue that arises for our determination is whether the CPC was justified in making adjustment of amount of employees’ contribution to PF/ESI for belated remittance. It is an und…

Gallagher Service Center LLP, Pune vs. The Assistant Commissioner of Income Tax, Pune

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

ITA 693/PUN/2024[AY 2020-21]Status: DisposedITAT Pune22 Jul 2024

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21 Gallagher Service Center Llp, Acit , Pune 401, A,B,C,D,E,F & G, Delta 2, Gigaspace Complex, Viman Vs. Nagar, Pune – 411014 Pan: Aaqfg7417F (Appellant) (Respondent) Assessee By : None Department By : Shri Ramnath P. Murkunde Date Of Hearing : 16-07-2024 Date Of Pronouncement : 22-07-2024 O R D E R Per R.K. Panda, Vp :

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 10Section 139(1)Section 143(1)Section 36(1)(va)

…15,630/- on account of delayed payment of employees’ contribution to PF /ESI. We find the issue now stands decided against the assessee by the decision of Hon’ble Supreme Court of India in the case of Checkmate Services P. Ltd. & Ors. Vs CIT & Ors reported in 448 ITR 518 where it has been held that the deduction of the Employees’ share of contribution to PF/ ESI can be allowed u/s 36(1)(va) only if it is deposited before the time limit under the respective statutes and not by the due date u/s.139(1) of the Act. Since the assessee in the instant case has admittedly deposited the employees’ contribution to the PF/E…

Indian Public School Pvt. Ltd., Coimbatore vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1521/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1521/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Indian Public School Private Limited, Vs. The Dcit/Income Tax Officer, 70, Dr. Alagappa Chettiar Road, Corporate Circle 1, Tatabad, Coimbatore 641 012. Coimbatore. [Pan: Aabci6331A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.07.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2024 Passed By The Addl/Jcit(A)-2, Surat For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 16 Days. None Appeared On Behalf Of The Assessee. However, The Assessee Filed A Petition For Condonation Of Delay As Well As Duly Notarized Affidavit Stating Reasons For The Said Delay & Prayed For Condonation Of That Delay. On Perusal Of The Affidavit & Upon Hearing The Ld. Dr, We Find That The 2

For Appellant: NoneFor Respondent: Shri Aroon Prasad, Addl. CIT

Section 139(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1521/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Indian Public School Private Limited, Vs. The DCIT/Income Tax Officer, 70, Dr. Alagappa Chettiar Road, Corporate Circle 1, Tatabad, Coimbatore 641 012. Coimbatore. [PAN: AABCI6331A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : None ""थ" की ओर से/Respondent by :…

Reliable Automotive Private Limited, Mumbai vs. CIT(A), Addl/JCIT(A)-1, Coimbatore

Appeal of the assessee is allowed for statistical purpose

ITA 4479/MUM/2023[2019-20]Status: DisposedITAT Mumbai22 Jul 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Reliable Automotive Private Cit (A), Addl/ Jcit (A)-1 Limited Circle 15(3)(1), Room Plot No. 29, Sector 1, No.460, Vs. 4Th Floor, Aaykar Bhavan, Shirwane Gaon, Nerul, Navi Mumbai-400 706 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaaca9737D

For Appellant: ShriFor Respondent: Shri Rajesh Meshram, DR

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 250Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Reliable Automotive Private CIT (A), ADDL/ JCIT (A)-1 Limited Circle 15(3)(1), Room Plot No. 29, Sector 1, No.460, Vs. 4th Floor, Aaykar Bhavan, Shirwane Gaon, Nerul, Navi Mumbai-400 706 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACA9737D Assessee by : Shri Abdul Darukhanawala, AR Revenue by : Shri Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement 22.07.2024 : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 4479/Mum/2023, for A.Y. 2019-20 is filed by Reliable Au…

Sanjay Kumar Agrawal, Cuttack vs. Bbn-C-(4)(8), Income Tax Office, Cuttack

In the result, appeal of the assessee is allowed

ITA 212/CTK/2024[2019-20]Status: DisposedITAT Cuttack16 Jul 2024AY 2019-20

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(1)Section 145ASection 154Section 36(1)(va)Section 43B

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.212/CTK/2024 (ननधाारण वषा / Assessment Year : 2019-2020) Sanjay Kumar Agrawal, Vs DCIT, Circle-1(1), Cuttack C/O: Jagannath & Jagannath, Jobra Road, College Square, Odisha-753003 PAN No. :AASPA 3785 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16/07/2024 घोषणा…

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR

Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/s. Checkmate ADIT, CPC, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower, & Suvas Colony, Fatehgunj, Dy.CIT Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC8465A (Appellant) .. (Respondent) Shri M. R. Sahu, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by…

Sankalp Engineering and Services Private Limited, Pune vs. ACIT, Circle 10, Pune

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

ITA 249/PUN/2024[2015-2016]Status: DisposedITAT Pune15 Jul 2024AY 2015-2016

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Ajay Kumar Keshari

Section 133ASection 139(1)Section 143(3)Section 154Section 36(1)(va)Section 56(2)(ia)Section 68

…such payments were made prior to the due dates of filing of return of income u/s 139(1) of the IT Act, hence allowable. We find that Hon’ble Supreme Court has already decided this issue in favour of revenue in the case of Checkmate Services (P.) Ltd. vs. CIT, 448 ITR 518 (SC), hence respectfully following above judgement we dismiss the second ground of appeal raised by the assessee. LD AR in third ground of appeal, challenged the addition of Rs.45,14,920/- as unexplained income u/s 68 of the IT Act. It was submitted before us that the order passed by LD CIT(A)/NFAC in this regard is not conclusive & non-speaking.…

Seg Automotive India Private Limited, Bengaluru vs. Assisstant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

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

ITA 988/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Shri Aditya Raipuria, CA

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 154Section 36(1)(va)

…s' contribution to provident fund/ superannuation fund paid beyond the due date as prescribed in the respective law. 3. The above issue is now settled by the decision of Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. vs. CIT reported in (2023) 443 ITR 518 which has been followed by the Ld.CIT(A) while considering the appeal of the assessee. However, the Ld.AO is directed once again to verify the column 20(b) of the returns filed by the assessee and to consider only such amount for disallowances, that is made beyond the due date. Accordingly, the grounds raised by the assessee stands dismissed. In…

Chemical Process Piping Pvt, Mumbai vs. DCIT, Circle 14(1)(2), Mumbai

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

ITA 2422/MUM/2024[2018-19]Status: DisposedITAT Mumbai15 Jul 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishit Gandhi, A/RFor Respondent: Shri H. M. Bhatt, Sr. D/R

Section 36(1)(va)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2421 &2422/Mum/2024 Assessment Year: 2017-18 & 2018-19 Chemical Process Piping Ltd. Additional/Joint/Deputy/ Assistant Commissioner of CPE Plot, BSD Marg Vs Income Tax/Income-tax Officer, Govandi National e-Assessment Centre Mumbai - 400088 [PAN: AACCC6212D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nishit Gandhi, A/R Revenue by : Shri H. M. Bhatt, Sr. D/R सुनवाई की तारीख/Date…

Chemical Process Piping Pvt, Mumbai vs. DCIT, Circle 14(1)(2), Mumbai

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

ITA 2421/MUM/2024[2017-18]Status: DisposedITAT Mumbai15 Jul 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishit Gandhi, A/RFor Respondent: Shri H. M. Bhatt, Sr. D/R

Section 36(1)(va)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2421 &2422/Mum/2024 Assessment Year: 2017-18 & 2018-19 Chemical Process Piping Ltd. Additional/Joint/Deputy/ Assistant Commissioner of CPE Plot, BSD Marg Vs Income Tax/Income-tax Officer, Govandi National e-Assessment Centre Mumbai - 400088 [PAN: AACCC6212D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nishit Gandhi, A/R Revenue by : Shri H. M. Bhatt, Sr. D/R सुनवाई की तारीख/Date…

Guljeet Singh Saroya, Gurugram vs. ITO, Ward 1 (4), Gurugram

The appeal of the assessee is dismissed

ITA 1022/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Jul 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 154Section 2(24)Section 36(1)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs ITO, Guljeet Singh Saroya, B8/504, 5th Floor, * Ward 1(4), The Heartsong, Sector 108, Gurugram. Gurugram, Haryana - 122 006. PAN: ADIPS9101M (Appellant) (Respondent) Assessee by Shri Hemant Jain, Advocate Revenue by Shri Vivek Kumar Upadhyaya, Sr.DR 22.05.2024 Date of Hearing Date of Pronounce f .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 07.02.2023 of the Commissio…

Indaco Jeans Private Limited, Goregoan East vs. Ward 6(3)(2), Aayakrbhavan

In the result, the appeal of the assessee vide

ITA 80/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt

Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…g the petition u/s 154 of the Act which has remained undisposed even today in view of which only order appealable u/s.250 of the Act happens to be order u/s 143(3) of the Act without prejudice to this decision of the SC in the Checkmate Services P. Ltd (2022) 448 ITR 518 (SC) came only on 12.10.2022 is very much applicable to the case in hands and so as to determine the correct levy of the tax. P a g e | 2 ITA Nos.79 & 80/Mum/2024 Indaco Jeans Pvt. Ltd. Vs. ITO-6(3)(2) 2. Ld. CIT(A) has failed to appreciate that the Id AO has not appreciated the facts and the law before confirming the addition and hence, the ca…

Indaco Jeans Private Limited, Goregaon East vs. I.T.O 6(3)(2), Aayakar Bhavan

In the result, the appeal of the assessee vide

ITA 79/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt

Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…g the petition u/s 154 of the Act which has remained undisposed even today in view of which only order appealable u/s.250 of the Act happens to be order u/s 143(3) of the Act without prejudice to this decision of the SC in the Checkmate Services P. Ltd (2022) 448 ITR 518 (SC) came only on 12.10.2022 is very much applicable to the case in hands and so as to determine the correct levy of the tax. P a g e | 2 ITA Nos.79 & 80/Mum/2024 Indaco Jeans Pvt. Ltd. Vs. ITO-6(3)(2) 2. Ld. CIT(A) has failed to appreciate that the Id AO has not appreciated the facts and the law before confirming the addition and hence, the ca…

Casa Grand Builder Private Limited, Chennai vs. DCIT, Corp Circle -1(2), Chennai

The appeal stand partly allowed for statistical purposes

ITA 933/CHNY/2023[2018-19]Status: DisposedITAT Chennai03 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.933/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) M/S Casa Grand Builder Private Ltd. Dcit बनाम/ 5Th Floor, Npl Devi, Lb Road, Corporate Circle -1(2) Vs. Thiruvanmiyur, Chennai-600 041. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-2758-A (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Reddy Prakash (Ca) (Virtual)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Reddy Prakash (CA) (Virtual)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. DR

Section 143(3)Section 250Section 250(6)

…o remittance of Rs.23.65 Lacs towards PF/ESI dues. The Ld. AO disallowed the same. The Ld. CIT(A) confirmed the same. We find that this issue is covered against the assessee by the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (143 Taxmann.com 178). Considering the same, the corresponding grounds stands dismissed. 5. Disallowance of donation 5.1 The assessee could not substantiate donations of Rs.7 Lacs. Accordingly, Ld.AO made disallowance of Rs.3.50 Lacs as claimed by the assessee. The position remained the same during first appellate proceedings and accordingly, the disallowance…

Checkmate Services Pvt. Ltd. v. CIT

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Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Signet Industries Ltd., Maharashtra vs. NFAC, Delhi

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ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Ltd, Chennai

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Limited, Chennai

Diamour Jewels Private Limited, Andheri East, Mumbai vs. CPC, Bengaluru

Vishwas Co-Op. Bank Ltd., Nashik vs. ACIT, Circle 1, Nashik

Gallagher Service Center LLP, Pune vs. The Assistant Commissioner of Income Tax, Pune

Indian Public School Pvt. Ltd., Coimbatore vs. DCIT, CPC, Bangalore

Reliable Automotive Private Limited, Mumbai vs. CIT(A), Addl/JCIT(A)-1, Coimbatore

Sanjay Kumar Agrawal, Cuttack vs. Bbn-C-(4)(8), Income Tax Office, Cuttack

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

Sankalp Engineering and Services Private Limited, Pune vs. ACIT, Circle 10, Pune

Seg Automotive India Private Limited, Bengaluru vs. Assisstant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

Chemical Process Piping Pvt, Mumbai vs. DCIT, Circle 14(1)(2), Mumbai

Chemical Process Piping Pvt, Mumbai vs. DCIT, Circle 14(1)(2), Mumbai

Guljeet Singh Saroya, Gurugram vs. ITO, Ward 1 (4), Gurugram

Indaco Jeans Private Limited, Goregoan East vs. Ward 6(3)(2), Aayakrbhavan

Indaco Jeans Private Limited, Goregaon East vs. I.T.O 6(3)(2), Aayakar Bhavan

Casa Grand Builder Private Limited, Chennai vs. DCIT, Corp Circle -1(2), Chennai