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 367,302 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

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

ITA 500/PUN/2024[2020-21]Status: DisposedITAT Pune07 Jun 2024AY 2020-21

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…

Poineer Property Management Ltd., Kolkata vs. ACIT, Cir. 7(2), Kolkata

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

ITA 467/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 467/Kol/2024 Assessment Year: 2013-2014 Pioneer Property Management Limited,…….Appellant 1St Floor, 10A, Rowdon Street, Kolkata-700017 [Pan:Aaccp5904H] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Circle-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri Ankur Goyal, Jcit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : June 07, 2024 O R D E R

…ITA No. 467/KOL/2024 (A.Y. 2013-2014) Pioneer Property Management Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 467/KOL/2024 Assessment Year: 2013-2014 Pioneer Property Management Limited,…….Appellant 1st Floor, 10A, Rowdon Street, Kolkata-700017 [PAN:AACCP5904H] -Vs.- Assistant Commissioner of Income Tax,..…Respondent Circle-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Shri Ankur Goyal, JCIT, Sr.…

Stellar Refractories Private Limited, Nagpur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

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

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.420/Nag./2022 (Assessment Year : 2020–21) Stellar Refractories Pvt. Ltd. S–3/S–4, Ashoka Residency North Ambazari Road, Dharampeth Extn. ……………. Appellant Shivaji Nagar, Nagpur 440 010 PAN – AAICS4249Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Rajesh Loya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/06/2024 Date of Order – 06/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been preferred by the ass…

M/S Bhushan Power and Steel Ltd., Chandigarh vs. DCIT/ACIT (Cen.)-1, Chandigarh

In the result, the appeal of the assessee is dismissed

ITA 355/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh05 Jun 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Krinwant Sahay

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)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…

Sahadev Devji Betkar, Mumbai vs. DCIT, CPC, Bangaluru

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

ITA 270/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Jun 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Ms. Kinjal Bhuta - AdvocateFor Respondent: Shri Dinesh A Chourasia – Sr.AR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 270/Mum/2024 (Assessment year: 2018-19) Sahadev Devji Betkar vs Deputy Commissioner of Income- 404, Saidham Apartments, tax, CPC, Bengaluru Samarth Nagar, Jogeshwari (East), Mumbai-400 060 PAN : AAEPB3909P APPELLANT RESPONDENT Assessee by : Ms. Kinjal Bhuta - Advocate Respondent by : Shri Dinesh A Chourasia – Sr.AR Date of hearing : 30/05/2024 Date of pronouncement : 06/ 06/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee is prefer…

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

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

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 57 to 60/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2009-10, 2012-13 to 2015-16 cuke Om Kothari Foundation ITO (Exemption) Vs. O, Om Tower, M.I. Road Ward-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATO 06161 vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anish Maheshwari, CA jktLo dh vksj ls@Revenue by: Shri…

Ganpati Industrieal Pvt. Ltd., Kolkata vs. DCIT, Cen. Cir. 4(2), Kolkata

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

ITA 301/KOL/2024[2018-19]Status: DisposedITAT Kolkata03 Jun 2024AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Ramesh Kumar Patodia, AdvocateFor Respondent: Shri Manas Mondal, Addl. CIT, Sr. D/R
Section 143(2)Section 14ASection 250Section 36(1)(va)Section 43B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 301/Kol/2024 Assessment Year: 2018-19 Ganpati Industrial Private Limited Deputy Commissioner of Nicco House, 2, Hare Street Vs Income Tax, Central Circle - 4(2), Kolkata Dalhousie, 3rd Floor Kolkata - 700001 [PAN: AAACG9441Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ramesh Kumar Patodia, Advocate Revenue by : Shri Manas Mondal, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2024 घो…

Telecrats India Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, appeal of the assessee is dismissed

ITA 819/JPR/2023[2021-22]Status: DisposedITAT Jaipur03 Jun 2024AY 2021-22
For Appellant: Sh. Rohan Sogani &For Respondent: Sh. Ajay Malik (CIT)
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 15JSection 36(1)(va)Section 80J

…iling of return has been deleted in the case and referred to CBDT notification dated 04.01.2012. 7. Per contra, the ld. DR also relied on the judgment of Hon'ble Apex Court in case of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs CIT-1, 143 Taxmann.com 178 (SC)/Civil Appeal No. 2833 of 2016 with a request to consider the same. 8. We have heard the contentions of the parties and perused the material placed on record. The bench noted that the assessee has raised the issue of disallowance of Rs. 97,22,957/- under section 36(1)(va) r.w.s 2(24)(x) of the Act. This disallowance has been made by C…

Khandelwal Laboratories Private Limited, Mumbai vs. Addition Commissioner of Income Tax CPC, Bengaluru

In the result, the appeal is partly allowed

ITA 679/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 May 2024AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri P. D. Chougule (Addl. CIT), Sr. D.R
Section 143(1)Section 143(3)Section 250Section 37

…ces made by way of adjustments in the intimation processed u/s 143(1) of the Act holding them to be impermissible adjustments u/s 143(1) of the Act after considering the latest judgment of the Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT (448 ITR 518) which has upheld such disallowances made during regular assessment proceedings u/s 143(3) of the Act. 2. On the facts and in the circumstances of the case, the CIT(A) legally erred in not disposing off and thereby upholding the action of the AO CPC in making an addition of Rs.70,87,786/-being alleged deduction claimed (not actually claimed) of a…

Bajaj Travels, New Delhi vs. DCIT, Circle 43(1), New Delhi

The appeal of the Assessee is allowed accordingly

ITA 336/DEL/2024[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shaantanu Jain, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 139Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…ITA No.-336/Del/2024 Bajaj Travels IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 336/Del/2024 (Assessment Year- 2018-19) Bajaj Travels, DCIT, New Delhi. Vs. Circle 43(1), New Delhi. PAN No: AALFB6734F APPELLANT RESPONDENT Assessee by : Shri Shaantanu Jain, Adv. Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 07.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER SUDHIR PAREEK, JM The instant appeal has been preferred against the order dated 11.01.2024 for the Assessment Year [‘AY…

Ar Industrial Management Services, Delhi vs. ITO, Ward-58(7), New Delhi

In the result, appeal of the assessee is dismissed

ITA 2190/DEL/2022[2018-19]Status: FixedITAT Delhi30 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.2190/Del/2022 िनधा"रणवष"/Assessment Year:2018-19 बनाम Ar Industrial Management Services, Ito, 208, Safdarjung Enclave, Humaunpur, Vs. Ward-58(7), New Delhi. New Delhi. Pan No.Aaxfa2474K अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 250Section 253Section 43B

…he only issue in appeal of the assessee is disallowance made u/s 43B of the Act in respect of Employees Contribution to PF & ESI. Ld. DR submits that in view of decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (448 ITR 518) the Assessing Officer rightly 2 made the disallowance of the contributions made towards PF & ESI which were paid beyond the due dates specified under the respective acts. 4. We find that the issue in appeal has since been decided by the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (supra), wherein the Hon’bl…

ACIT, Circle- 10(2), New Delhi vs. Groz Engineering Tools Pvt. Ltd., New Delhi

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

ITA 2887/DEL/2019[2015-16]Status: DisposedITAT Delhi30 May 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2015-16 Acit, Vs Groz Engineering Tools Pvt. Ltd., Circle-10(2), C-717, New Friends Colony, New Delhi. New Delhi. Pan: Aabcg4017H (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Shri Aman Garg, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2015-16 ACIT, Vs Groz Engineering Tools Pvt. Ltd., Circle-10(2), C-717, New Friends Colony, New Delhi. New Delhi. PAN: AABCG4017H (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Aman Garg, CA Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 27.03.2024 Date of Pronouncement : 30.05.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 31.01.2019 of the Commissioner of I…

Roots Industries India Private Limited, Coimbatore vs. DCIT, Corporate Circle (1), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 46/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.46/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Roots Industries India Pvt. Ltd., The Dy. Commissioner – R.K.G. Industrial Estate, Of Income Tax, Ganapathy, Corporate Circle-(1), Coimbatore-641 006. Coimbatore. [Pan: Aabcr 0314 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Suraj Nahar, CAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 68Section 80I

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.46/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s.Roots Industries India Pvt. Ltd., The Dy. Commissioner – R.K.G. Industrial Estate, of Income Tax, Ganapathy, Corporate Circle-(1), Coimbatore-641 006. Coimbatore. [PAN: AABCR 0314 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Suraj Nahar, CA ""यथ" क"…

Shri Madhopur Kraya Vikraya Sahkari Samiti Limited, Shrimadhopur vs. Income Tax Officer, Neem Ka Thana

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

…confirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. The Bench has observed that the recently the Hon’ble Supreme Court has opined in the case of Checkmate Services Pvt. Ltd. vs CIT-1, 143 Taxmann.com 178 (SC)/Civil Appeal No. 2833 of 2016 held that the provision of Section 43B of the Act shall not apply to employee’s contribution to PF/ESI and the due date specified u/s 36(1)(va) of the Act shall apply for determination of deductibility of employee’s contribution to PF/ESI. The relevant portion of the Judgement of Hon’ble Supreme Court in…

Ircon International Limited, New Delhi vs. ACIT, Special Range-4, Delhi

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

ITA 922/DEL/2023[2017-18]Status: DisposedITAT Delhi27 May 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.922/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Ircon International Limited Acit C-4, District Centre, Saket, Vs. Special Range-4, Delhi. Delhi. Pan No.Aaac10684H अपीलाथ" Appellant ""यथ"/Respondent

Section 2(24)(x)Section 234BSection 43B

…he only issue in appeal of the assessee is disallowance made u/s 43B of the Act in respect of Employees Contribution to PF & ESI. Ld. DR submits that in view of decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (448 ITR 518) the Assessing Officer rightly made the disallowance of the contributions made towards PF & ESI which were paid beyond the due dates specified under the respective acts. 4. On hearing both the sides, we admit the additional evidence as the notification of the Provident Fund Authorities goes to the root of the matter and in the interest of jus…

L R Sharma & Co., New Delhi vs. DCIT Circle-62(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 1578/DEL/2022[2018-19]Status: DisposedITAT Delhi27 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.1578/Del/2022 िनधा"रणवष"/Assessment Year:2018-19 बनाम L R Sharma & Co., Dcit V-17, Lgf, Green Park Extension, Vs. Circle-62(1), Hauz Khas, New Delhi. Civic Centre, Pan No.Aabfl2260Q Minto Road, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 36(1)(va)Section 43B

…he only issue in appeal of the assessee is disallowance made u/s 43B of the Act in respect of Employees Contribution to PF & ESI. Ld. DR submits that in view of decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (448 ITR 518) the Assessing Officer rightly made the disallowance of the contributions made towards PF & ESI which were paid beyond the due dates specified under the respective acts. 4. We find that the issue in appeal has since been decided by the Hon’ble Supreme Court in the case of Checkmate Services Private 2 Limited Vs. CIT (supra), wherein the Hon’bl…

Sainath Sales and Services Pvt. Ltd vs. ITO Ward -22(2), Delhi

ITA - 302 / 2024HC Delhi24 May 2024
Section 43B

…(D) Whether the Ld. ITAT is justified in law and facts and circumstances of the case in making disallowance based on change in law brought about by the Apex Court judgment in Checkmate Services Pvt. Ltd. & Ors. Vs. Commissioner of Income Tax & Ors (2022) 448 ITR 518 which was prospective in operation and not retrospective covering all previous years? (E) Whether the Ld ITAT is justified in law and facts and circumstances of the case in not considering the cases decided in favour of Assessee by various ITAT benches across the country? (F) Whether the impugned order is liable to be set aside due to non- c…

The Shahabad Coop. Sugar Mills, Shahabad vs. ACIT, Circle, Kurukshetra

The appeal is disposed off accordingly as aforesaid

ITA 1491/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh24 May 2024AY 2008-09

Bench: Us:

For Appellant: Shri Varun Gupta, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(3)Section 147Section 154Section 250(6)Section 253Section 36(1)(VA)Section 36(1)(va)Section 43B

…tended. The amount was immediately deposited on next working day i.e; 22/10/2007 therefore there was delay of two days only for which cause shown is reasonable, fair and just besides plausible. But in the case of Checkmate Services P. Ltd. Vs. CIT reported in 448 ITR 518 (SC) which has elaborately dealt with the issue of disallowance for late deposit of employee’s contribution of EPF/ESI on due date. It has been held allowance would be permitted u/s 36(1)(va) when the payment is made on due date under respective acts. 12. We in the given facts are of the opinion that such payment cannot be called deliberately bel…

Orbit Exports Limited, Mumbai vs. ACIT-4(3)(1), Mumbai

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

ITA 3582/MUM/2023[2019-2020]Status: DisposedITAT Mumbai24 May 2024AY 2019-2020

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri H.M. Bhatt
Section 143(1)Section 250Section 36(1)(va)Section 80

…owance under section 36(1)(va) of the Act on account of delayed payment of employees’ contribution towards provident fund and ESIC is covered in favour of the Revenue by the decision of the Hon’ble Supreme Court in Checkmate Services Pvt. Ltd. Vs. CIT, [2022] 448 ITR 518 (SC). Accordingly, respectfully following the aforesaid decision of the Hon’ble Supreme Court, ground no.2 raised in assessee’s appeal is dismissed. 4. The issue arising in ground no.1, raised in assessee’s appeal, pertains to the disallowance of deduction claimed under section 80-IA of the Act. 5. The brief facts of the case pertaining to this…

M/S. Advaith Motors Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 525/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 May 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri H. Vinay Kumar, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Advaith Motors Private Ltd., Vs. The Deputy Commissioner 12, Shamarao Compound, of Income Tax, Mission Road, S R Nagar, Circle 1(1)(1), Bengaluru – 560 027. Bengaluru. PAN : AADCA 2399A APPELLANT RESPONDENT Appellant by : Shri H. Vinay Kumar, CA Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2024 Date of Pronouncement : 22.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is file…