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 367,282 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

Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai vs. Astrotech Steels Private Limited, Chennai

The appeal stand dismissed in terms of our above order

ITA 1150/CHNY/2023[2018]Status: DisposedITAT Chennai03 Jul 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

For Appellant: Shri P. Sajit Kumar (JCIT)- Ld. Sr. DRFor Respondent: Shri T. Vasudevan (Advocate) -Ld. AR

Section 10ASection 143(1)Section 154

…for adjudication on merits. 3. The Ld. Sr. DR, at the outset, referred to the recent judgment of Hon'ble Supreme Court in the case of Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC) as well as other decisions in Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC) & Britannia Industries Ltd Vs.CIT (2005) 148 Taxman 468 (SC) to support the case of the revenue that delay in filing of requisite form would result into denial of impugned deduction to the assessee. The copies of the decisions have been placed on record along with copy of Form No.56F. The Ld. Sr. DR submitted that this was the 6th ye…

Jila Sahakari Kendriya Bank Maryadit, Khargone vs. The Income Tax Officer National Faceless Assessment Centre, Delhi

Appeal of the assessee is dismissed”

ITA 180/IND/2024[2022-23]Status: HeardITAT Indore01 Jul 2024AY 2022-23

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2022-23 Jila Sahakari Kendriya Cpc / Nfac Bank Maryadit, बनाम/ 33,Khandwa Road, Vs. Khargone (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatj0529K Assessee By Shri Subhash Jain, Ar Revenue By Shri Ram Kumar Yadav, Cit Dr Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 01.07.2024

Section 14BSection 154Section 2(24)(x)Section 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: 2022-23 Jila Sahakari Kendriya CPC / NFAC Bank Maryadit, बनाम/ 33,Khandwa Road, Vs. Khargone (Assessee/Appellant) (Revenue/Respondent) PAN: AAATJ0529K Assessee by Shri Subhash Jain, AR Revenue by Shri Ram Kumar Yadav, CIT DR Shri Ashish Porwal, Sr. DR Date of Hearing 27.06.2024 Date of Pronouncement 01.07.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 08.02.2024 passed by learne…

Sri. Amit Kumar Rajendra Prasad Singh, Bengaluru vs. Income Tax Officer, Ward-7(2)(3), Bengaluru

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

ITA 306/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 139Section 143Section 234ASection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 Shri Amit Kumar Rajendra The Income Tax Officer Prasad Singh, Ward – 7[2][3], Toshit Sanitation, Bangalore. No. 35, 4th Main Road, Vs. 12th Cross, Wilson Garden, Bangalore – 560 027. PAN: AWEPS4679M APPELLANT RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri V. Parithivel, JCIT-DR : 25-04-2024 Date of Hearing Date of Pronouncement : 28-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the…

Global Security Services, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 150/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jun 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Akshaya K.S., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Global Security Services, Vs. The Deputy Commissioner 322/2, 1st Floor, Hosur Main Road, of Income Tax, Bengaluru South, Madivala, Circle 4(3)(1), Bangalore – 560 068. Bangalore. PAN : AAJFG 0206B APPELLANT RESPONDENT Appellant by : Shri Akshaya K.S., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.06.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

M/S. Gunny Dealers Ltd., Kolkata vs. ITO, Tech-1, Kolkata

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

ITA 1373/KOL/2023[2012-13]Status: DisposedITAT Kolkata27 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1373/Kol/2023 Assessment Years: 2012-13 M/S Gunny Dealers Ltd…………………....................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Aabcg0019R] Vs. Ito, Tech-1, Kolkata………….……………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 30, 2024 Date Of Pronouncing The Order : June 27, 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 28.11.2023 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. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Haye Considered That The Order U/S 143(3) Was Passed By An Authority Who Lacks Jurisdiction Over The Appellant & As Such, The Said Order Is Bad In Law & Is Liable To Be Quashed. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Disallowance Of

Section 131Section 143(3)Section 250Section 36(1)(va)Section 40A(3)

…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 Rakesh Mishra, Accountant Member I.T.A. No.1373/Kol/2023 Assessment Years: 2012-13 M/s Gunny Dealers Ltd…………………....................…...……………....Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. [PAN: AABCG0019R] vs. ITO, Tech-1, Kolkata………….……………............................…..…..... Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. Shri P. P. B…

Ken Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal filed by the assessee is dismissed

ITA 1006/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2024AY 2019-20

Bench: Shri George George Kr Assessment Year : 2019-20 M/S. Ken Private Limited, Vs. Dcit, C 103 Trivoli Apartment, Block Vento, Circle – 4(3)(1), 1St Floor, Segehalli Village, Bengaluru. Whitefield, Hoskote Road, Bengaluru – 560 067. Pan : Aaecp 8792 R Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 24.06.2024 Date Of Pronouncement : 25.06.2024

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…on 143(1) of the Act, assessee preferred appeal before the CIT(A). The CIT(A) confirmed the intimation issued under section 143(1) of the Act. The CIT(A) relied on the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd., reported in 448 ITR 518 (SC). Further, the CIT(A) relying on the Order of the Chennai Bench of the Tribunal in the case of Electrical India and Others Vs. ADIT, CPC in ITA No.117/CHNY/2022 (Order dated 30-03-2022) held that adjustment made under section 143(1)(a) of the Act is valid. 5. Aggrieved by the Order of the CIT(A), assessee filed the present appeal before the…

Ajit Kumar Singh, Patna vs. DCIT/Ac, Circle-4, Patna

In the result, appeal of the assessee is dismissed

ITA 72/PAT/2021[2018-19]Status: DisposedITAT Patna24 Jun 2024AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 72/Pat/2021 Assessment Year: 2018-19 Ajit Kumar Singh Dc/Ac, Circle-4, Patna Geeta Mansion, Gujral Path Vs Nalapar, P.O. Keshrinagar Rajivnagar Patna - 800024 [Pan : Algps9902G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somil Agarwal, C.A. Revenue By : Shri Sushil Kumar Mishra, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/05/2024 घोषणा क" तारीख/Date Of Pronouncement : 24/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dated 05/08/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2018-19. 2. The Sole Issue Involved In This Appeal Is Regarding The Disallowance U/S 36(1)(Va) Of The Act On Account Of Delayed Payment Of Employees’ Contribution To Pf & Esi Of Rs.1,80,45,483/-, Made By The Ld. Assessing Officer As Confirmed By The Ld. Cit(A). 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Of Rs. 1,80,45,483/- Made By The Assessing Officer/Cpc U/S 36(1)(Va) Of The Act, On Account Of Delay In Deposit Of Employees’ Contribution To Pf & Esi. It Remains An Admitted Fact

For Appellant: Shri Somil Agarwal, C.AFor Respondent: Shri Sushil Kumar Mishra, JCIT, D/R

Section 139(1)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, “पटना“ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 72/Pat/2021 Assessment Year: 2018-19 Ajit Kumar Singh DC/AC, Circle-4, Patna Geeta Mansion, Gujral Path Vs Nalapar, P.O. Keshrinagar Rajivnagar Patna - 800024 [PAN : ALGPS9902G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somil Agarwal, C.A. Revenue by : Shri Sushil Kumar Mishra, JCIT, D/R सुनवाई क" तारीख/Date of Hea…

Supreme & Co. Pvt. Ltd., Kolkata vs. DCIT, Circle - 1(1), Kolkata

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

ITA 613/KOL/2024[2021-22]Status: DisposedITAT Kolkata24 Jun 2024AY 2021-22

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.613/Kol/2024 Assessment Year: 2021-22 Supreme & Co. Pvt. Ltd…………………………………...………....Appellant 53, Justice Chandra Madhav Road, West Bengal – 700020. [Pan: Aacca7232K] Vs. Dcit, Circle-1(1), Kolkata….................................................…..…..... Respondent Appearances By: Shri Ramesh Kr. Varma, 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 : June 18, 2024 Date Of Pronouncing The Order : June 24, 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 02.02.2024 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. For That The Ld. Cit(Appeal) Erred In Making Disallowance Of Rs.85,23,450/- U/S 36(1)(Va) In Respect Of Delayed Deposits Of Pf. 2. For That The Ld. Cit(Appeal) Ought Not To Have Made Any Disallowance In Respect Of Delayed Deposit Of Pf The Same Having Been Deposited Before The Due Date Of Furnishing Of The Return Of Income. 3. For That The Disallowance Of Rs.85,23,450/- U/S 36(1)(Va) In Respect Of Delayed Deposit Of Pf Was Wrong & Uncalled For. 4. Cit(A) Has Upheld The Disallowance Of A.O.”

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

…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.613/Kol/2024 Assessment Year: 2021-22 Supreme & Co. Pvt. Ltd…………………………………...………....Appellant 53, Justice Chandra Madhav Road, West Bengal – 700020. [PAN: AACCA7232K] vs. DCIT, Circle-1(1), Kolkata….................................................…..…..... Respondent Appearances by: Shri Ramesh Kr. Varma, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf of the Respondent. D…

M/S. Rpl Projects Limited, Kolkata vs. A.D.I.T., CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 62/KOL/2023[2018-2019]Status: DisposedITAT Kolkata24 Jun 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 62/Kol/2023 Assessment Year: 2018-19 M/S. Rpl Projects Limited Asstt. Director Of Income Tax, 24, Mangalam Building Vs Cpc, Bangalore 301, Hemant Basu Sarani Kolkata - 700001 [Pan : Aaecr3350D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Bonnie Debbarma, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 11/06/2024 घोषणा क" तारीख /Date Of Pronouncement: 24/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) -21, Kolkata, (Hereinafter The “Ld. Cit(A)”) Dt. 25/11/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Year 2018- 19. 2. When The Case Was Called For Hearing, None Appeared On Behalf Of The Assessee. No Application For Adjournment Has Been Filed. Under These Circumstances, We Proceed To Adjudicate The Instant Appeal Ex- Parte Qua The Assessee, On The Basis Of Available Records & Hearing The Ld. D/R. 3. We Have Heard The Ld. D/R & Perused The Material Placed Before Us. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Of Rs. 41,76,420/- Made By The Assessing Officer/Cpc

For Appellant: NoneFor Respondent: Bonnie Debbarma, JCIT, Sr. D/R

Section 139(1)Section 250Section 36(1)(va)Section 43B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 62/Kol/2023 Assessment Year: 2018-19 M/s. RPL Projects Limited Asstt. Director of Income Tax, 24, Mangalam Building Vs CPC, Bangalore 301, Hemant Basu Sarani Kolkata - 700001 [PAN : AAECR3350D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Bonnie Debbarma, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 11/06/2024 घोषणा क" तारीख /Date of Pronouncement: 24/06/2024 आदेश/O R D E R PER…

Khandelwal Laboratories Private Limited, Mumbai vs. Addidtion Commissioner on Income Tax Appeal, Bengaluru

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

ITA 676/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jun 2024AY 2018-19

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 676/Mum/2024 (A.Y. 2018-19) Khandelwal Laboratories Vs. Addl. Cit(A) Private Limited Bengaluru 79/87 D Lad Path Chinchpokli Mumbai 400033 Pan Aaack4225E (Appellant) (Respondent) Assessee By Shri Anuj Kisnadwala Department By Shri R.R. Makwana Date Of Hearing 13.06.2024 Date Of Pronouncement 24.06.2024 O R D E R Per Prashant Maharishi1. This Appeal Is Filed By Khandelwal Laboratories Private Limited (The Assessee/Appellant) Against The Appellate Order Passed By The Joint Commissioner Of Income Tax Appeal – 4, Bangalore (The Learned Cit – A) For Assessment Year 2018 – 19 Dated 6/2/2024 Wherein The Appeal Filed By The Assessee Against The Order Passed Under Section 143 (1) Of The Income Tax Act, 1961 [The Act] Dated 8/11/2019 By The Central Processing Centre Bangalore Wherein Claim Of Deduction Of The Assessee Pertaining To Employees Contribution Of Provident Fund & Employees State Insurance Scheme Paid On The Next Date Of The Due Date Immediately, Due Date Being Holiday, Was Disallowed, Was Dismissed. 2. The Assessee Is A Company Who Filed Its Return Of Income On 4/10/2018 At Rs Nil. The Return Was Processed Under Section 143 (1) Of The Act On 8/11/2019 Wherein The Total Income Of The Assessee Was Determined At 42,81,719/–. The Adjustment Was Made With Respect To Page 1 Of 4

Section 10Section 143Section 36

…is no doubt on the fact that if the contribution of employees in the respective act is deposited late, same is disallowable under section 36 (1) (va) of the act in view of the clear reading of the law as well as the decision of the honourable Supreme Court in 448 ITR 518. However, the issue is where such due date false on holiday, and assessee deposits the dues on the very next day, still such disallowance can be made. The coordinate bench has held that in these circumstances the disallowance should not be made. Therefore, respectfully following the same we restore the issue back to the file of the learned assess…

North India Lpg Cylinders Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

ITA 249/KOL/2024[2017-18]Status: DisposedITAT Kolkata21 Jun 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.249/Kol/2024 Assessment Years: 2017-18 North India Lpg Cylinders Ltd.………....................…...……………....Appellant 12 Government Place, East Esplanade, Kolkata – 700069. [Pan: Aadcn8006B] Vs. Ito, Ward-3(1), Kolkata….….……………............................…..…..... Respondent Appearances By: Shri Ashish Rastogi, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 22, 2024 Date Of Pronouncing The Order : June 21, 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 06.12.2023 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 On The Facts & In The Circumstances Of The Case, The Order Of The Ld. Commissioner Of Income Tax (Appeals)-11, Delhi. 2. That On The Facts & In The Circumstances Of The Case, The Appellant Company Did Not Get The Notice Served For Hearing Trom The Office Of The Ld. Commissioner Of Income Tax (Appeals)- 11, Delhi. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals)-11, Delhi, Had Erred In Making Disallowances On Account Of Delayed Payment Of Provident Fund & Employees State Insurance Of Rs. 14,54,713/.

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.249/Kol/2024 Assessment Years: 2017-18 North India LPG Cylinders Ltd.………....................…...……………....Appellant 12 Government Place, East Esplanade, Kolkata – 700069. [PAN: AADCN8006B] vs. ITO, Ward-3(1), Kolkata….….……………............................…..…..... Respondent Appearances by: Shri Ashish Rastogi, AR, appeared on behalf of the assessee. Shri B. K. Singh, JCIT-Sr. DR, appeared on behalf of the Revenue. Date of c…

Indiyaa Distribution Network LLP, Indore vs. Deputy Commissioner of Income Tax-1(1), Indore

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

ITA 258/IND/2023[2018-19]Status: DisposedITAT Indore21 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2018-19 Indiyaa Distribution Dy. Cit, Network Llp, 1(1), 11D, Sampat Farm, Indore. Opp.Agrawal Public बनाम/ School, Vs. Bicholi Mardana Road, Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aarfg1302N Assessee By Ms.Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.05.2024 Date Of Pronouncement 21.06.2024

Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…have perused the relevant material on record. This issue of addition made on account of belated payment of employees’ contribution to P. F. and ESIC is now covered by the decision of Hon'ble Supreme Court in the case of Checkmate Services P.Ltd. vs. CIT-I, 448 ITR 518, and the relevant part of the decision in paras 51 to 55 are as under :- “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpad…

Muniyallappa Bharathi, Bangalore vs. Income Tax Officer, Ward 4(3)(3), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

Subodh Kumar Choudhary, Delhi vs. ADIT CPC, Delhi

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

ITA 3293/DEL/2023[2019-20]Status: DisposedITAT Delhi14 Jun 2024AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 36(1)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Subodh Kumar ADIT, CPC Choudhary Delhi D-85, 1st Floor Vs. Street No.4 Laxmi Nagar, Delhi-110092 PAN:ADJPC6448A (Appellant) (Respondent) Assessee by Shri Saurav Rohtagi, CA Respondent by Shri Anuj Garg, Sr. DR Date of Hearing 09/05/2024 Date of Pronouncement 14/06/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC),…

Anoop Singh, Faridabad vs. ITO Ward 1(1), Faridabad

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

ITA 3733/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Jun 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumaranoop Singh, Vs. Ito, 2097, Parvatia Colony, Ward-1(1), Faridabad, Haryana Faridabad (Appellant) (Respondent) Pan: Bmaps2771R

For Appellant: NoneFor Respondent: Shri Manish Tiwari, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 37Section 37(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Anoop Singh, Vs. ITO, 2097, Parvatia Colony, Ward-1(1), Faridabad, Haryana Faridabad (Appellant) (Respondent) PAN: BMAPS2771R Assessee by : None Revenue by: Shri Manish Tiwari, Sr. DR Date of Hearing 06/06/2024 Date of pronouncement 12/06/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3733/Del/2023 for AY 2020-21, arises out of the order of the Commissioner of Income Tax (Appeals)-1, Pune [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. IT…

The DCIT, Central Circle-2(2), Ahmedabad vs. M/S. John Energy Ltd., Mehsana

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 911/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

…ITA Nos.911 & 711/Ahd/2017 Assessment Year: 2013-14 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2013-14 Deputy Commissioner of Income M/s. John Energy Limited, Tax, Central Circle – 2(2), Plot No.220, GIDC Estate, Ahmedabad. Nagalpur, Vs. Mehsana 384 002. [PAN – AAACJ 5184 F] Assessment Year: 2013-14 M/s. John Energy Limited, Asstt. Commissioner of Income Plot No.220, GIDC Estate, Tax, Mehsana Central, Nagalpur, Mehsana. Vs. Mehsana 384 002. [PAN – AAACJ 5184 F] (Appella…

M/S. John Energy Ltd., Mehsana vs. The ACIT., Mehsana Circle, Mehsana

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 711/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

Chededeepu Srinivas, Hyderabad vs. Income-Tax Officer, Ward-14(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 209/HYD/2024[2018-2019]Status: DisposedITAT Hyderabad11 Jun 2024AY 2018-2019

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Yeshwanth Reddy, AR appeared for Shri Santi Pavan Kumar, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 139(1)Section 234BSection 36Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 209/Hyd/2024 (नििाारण वर्ा / Assessment Year: 2018-19) Chededeepu Srinivas, Vs. Income Tax Officer, Hyderabad Ward-14(3), [PAN No. AFZPC9145A] Hyderabad अपीलार्थी / Appellant प्रत् यर्थी / Respondent नििााररती द्वारा/Assessee by: Shri Yeshwanth Reddy, AR appeared for Shri Santi Pavan Kumar, AR राजस् व द्वारा/Revenue by: Ms. Sheetal Sarin, DR सुिवाई की तारीख/Date of hearing: 03/06/2024 घोर्णा की तारीख/P…

Sudha Sindhu Panda, Balasore vs. Assistant Commissioner of Income Tax, Balasore

In the result, appeal of the assessee stands partly allowed

ITA 353/CTK/2023[AY 2017-18]Status: HeardITAT Cuttack10 Jun 2024

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Sudha Sindhu Panda, At/Po: Sudha Sindhu Panda, At/Po: Vs. Asst. Asst. Commissioner Commissioner Of Of Choudhury Sahi, Motiganj, Choudhury Sahi, Motiganj, Income Tax, Station Square, Income Tax, Station Square, Dist: Balasore. Dist: Balasore. J.B.Road, Balasore J.B.Road, Balasore Pan/Gir No Pan/Gir No.Ahapp 7611 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra & Himanshu Jena, P.K.Mishra & Himanshu Jena, Advs Revenue By : Shri Charan Dass, Sr : Shri Charan Dass, Sr Dr Date Of Hearing : 10/0 06/2024 Date Of Pronouncement : 10/0 /06/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), A), Nfac, Nfac, Delhi Delhi Dated Dated 25.7.2023 In In Appeal Appeal No. No.Cit(A), Cuttack/10584/2019 Cuttack/10584/2019-20 For The Assessment Year 2017 20 For The Assessment Year 2017-18. 2. Shri P.K.Mishra & Shri Himanshu Jena P.K.Mishra & Shri Himanshu Jena, Ld Ar D Ars Appeared For The Assessee & Shri Assessee & Shri Charan Dass, Ld Sr Dr Appeared For The Revenue. Dr Appeared For The Revenue.

For Appellant: S/Shri P.K.Mishra and Himanshu JenaFor Respondent: Shri Charan Dass, Sr

Section 40

…mployee’s contribution to PF, it is noticed from the assessment order that the amounts had been paid before the due date of filing of return of income. However, in view of the decision of Hon’ble Supreme Court in the case of Checkmate Services Ltd reported in 448 ITR 518 (SC), the issue is held against the assessee. 7. In regard to festival celebration expenses, it is noticed that these payments were incurred in respect of employee’s festival celebration at the business premises of the assessee. These are merely in the nature of employees’ welfare. This being so, the disallowance made by the AO and confirmed by…

Ashok Kumar Mago, Pune vs. The Deputy Commissioner of Income Tax Circle-7, Pune

ITA 501/PUN/2024[2021-22]Status: DisposedITAT Pune07 Jun 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Ramnath P. Murkunde

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

…t year-wise, respectively, since credited beyond the due date as per the corresponding statutes; but before the due date of filing sec.139(1) returns. Hon’ble apex court’s recent landmark decision in Checkmate Services P. Ltd., & Ors. vs. CIT & Ors. [2022] 448 ITR 518 (SC) has already settled the law in Revenue’s favour that it is the former “due date” which would prevail over the latter one in such an instance. Rejected accordingly. 3. These assessee’s twin appeals I.T.A.Nos.500 & 501/ PUN./2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order prono…