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 367,368 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

Jaiprakash Choudhary, Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

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

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

Jai Prakash Choudhary, Vadodara vs. The ADIT CPC, Bengluru

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

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

Jai Prakash Choudhary, Vadodara vs. The ADIT CPC, Bengluru

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

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

Neerus Ensembles Private Limited, Hyderabad vs. DCIT, Circle-16(1), Hyderabad

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

ITA 66/HYD/2023[2019-20]Status: DisposedITAT Hyderabad29 Feb 2024AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.66/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2019-20) Neerus Ensembles (P) Ltd Vs. Dy. C. I. T. Hyderabad Circle 16(1) Pan:Aaccn1554D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 28/02/2024 घोषणा की तारीख/Pronouncement: 29/02/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 22/11/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Retail In Garments & Other Accessories. Assessee Filed Its Return Of Income For The A.Y 2019- 20 On 21.10.2019 Declaring Total Income Of Rs.6,95,37,230/-. The Cpc Sent An Intimation U/S 143(1) Of The Act By Determining Total Income Of The Assessee At Rs.7,14,16,250/- Wherein Disallowance

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(1)Section 36(1)(va)Section 37

…ITA No 66 of 2023 Neerus Ensembles P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA No.66/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2019-20) Neerus Ensembles (P) Ltd Vs. Dy. C. I. T. Hyderabad Circle 16(1) PAN:AACCN1554D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Shri Shakeer Ahmed, DR सुनवाई की तारीख/Date of hearing: 28/02/2024 घोषणा की तारीख/Pronouncement: 29/02/2024 ORDER Per R.K. Panda, V…

Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad vs. Pennar Industries Limited, Hyderabad

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

ITA 78/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Feb 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.48/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Pennar Industries Ltd Vs. Dy. C. I. T. Hyderabad Circle 5(1) Pan:Aabcp3074H Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.78/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Asstt. Cit Vs. Pennar Industries Ltd Circle 5(1) Hyderabad Hyderabad Pan:Aabcp3074H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Mohd. Afzal राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Dr सुनवाई की तारीख/Date Of Hearing: 26/02/2024 घोषणा की तारीख/Pronouncement: 28/02/2024 Order Per Bench:

For Appellant: Advocate Mohd. AfzalFor Respondent: : Shri Waseem Ur Rehman, DR
Section 139(5)Section 143(2)Section 143(3)Section 37(1)Section 40

…ITA Nos 48 and 78 of 2024 Pennar Industries Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.48/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Pennar Industries Ltd Vs. Dy. C. I. T. Hyderabad Circle 5(1) PAN:AABCP3074H Hyderabad (Appellant) (Respondent) आ.अपी.सं /ITA No.78/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Asstt. CIT Vs. Pennar Industries Ltd Circle 5(1) Hyderabad Hyderabad PAN:AABCP3074H (Appellant) (Respondent) िनधा""रती "ारा/Assesse…

Pennar Industries Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 48/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Feb 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.48/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Pennar Industries Ltd Vs. Dy. C. I. T. Hyderabad Circle 5(1) Pan:Aabcp3074H Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.78/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Asstt. Cit Vs. Pennar Industries Ltd Circle 5(1) Hyderabad Hyderabad Pan:Aabcp3074H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Mohd. Afzal राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Dr सुनवाई की तारीख/Date Of Hearing: 26/02/2024 घोषणा की तारीख/Pronouncement: 28/02/2024 Order Per Bench:

For Appellant: Advocate Mohd. AfzalFor Respondent: : Shri Waseem Ur Rehman, DR
Section 139(5)Section 143(2)Section 143(3)Section 37(1)Section 40

…ITA Nos 48 and 78 of 2024 Pennar Industries Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.48/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Pennar Industries Ltd Vs. Dy. C. I. T. Hyderabad Circle 5(1) PAN:AABCP3074H Hyderabad (Appellant) (Respondent) आ.अपी.सं /ITA No.78/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Asstt. CIT Vs. Pennar Industries Ltd Circle 5(1) Hyderabad Hyderabad PAN:AABCP3074H (Appellant) (Respondent) िनधा""रती "ारा/Assesse…

Dy. Commissioner of Income Tax, CC-4(2), Central Range-4, Mumbai vs. M/S Neev Infrastructure Pvt Ltd, Mumbai

ITA 1537/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Shri Ashok Kumar Ambastha, Ld. DRFor Respondent: Shri Rahul Hakani, Ld. AR
Section 143(3)Section 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 1537/Mum/2023 (A.Y. 2015-16) DCIT CC-4(2), Central Range-4, R. No. 1921, 19th Floor, Air India Building, Nariman Point, Mumbai-400 020 ..... Appellant Vs. M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AABCC7395N ....... Respondent & 2. CO No. 111/Mum/2023 (A.Y.2015-16) M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AAB…

Kamakshi Jute Industries Ltd., Kolkata vs. Dcic, CPC, Bengaluru

In the result, ITA No. 1073/KOL/2023 is dismissed

ITA 1073/KOL/2023[2019-20]Status: DisposedITAT Kolkata22 Feb 2024AY 2019-20

Bench: Sri Rajesh Kumar & Sri Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री अधिकेश बिजी, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.: 1073/KOL/2023 Assessment Year: 2019-20 Kamakshi Jute Industries Ltd...…………..................................Appellant [PAN: AACCK 4928 Q] Vs. DCIT, CPC.............................................................................Respondent Appearances: Assessee represented by: None. Department represented by: Sh. P.P. Barman, Addl.…

Itd Cementation India Ltd, Mumbai vs. DCIT CC-5(1), Mumbai

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

ITA 1401/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Feb 2024AY 2018-19

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am Dcit Itd Cementation India Ltd. Central Circle 5(1) 9Th Floor, Prima Bay, Room No.1928, 19 Th Floor, Tower-B, Gate No.5, Air India Building, Vs. Saki Vihar Road, Powai, Nariman Point, Mumbai-400 072 Mumbai-400 021 (Appellant) (Respondent) Pan No. Aaact1426A Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Ramkrishna Bandi, Cit Dr Date Of Hearing: 18.12.2023 Date Of Pronouncement : 22.02.2024

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Ramkrishna Bandi, CIT DR
Section 115Section 115JSection 143(3)Section 144BSection 14ASection 36(1)(va)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM DCIT ITD Cementation India Ltd. Central Circle 5(1) 9th Floor, Prima Bay, Room No.1928, 19 th Floor, Tower-B, Gate No.5, Air India Building, Vs. Saki Vihar Road, Powai, Nariman Point, Mumbai-400 072 Mumbai-400 021 (Appellant) (Respondent) PAN No. AAACT1426A Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Ramkrishna Bandi, CIT DR Date of hearing: 18.12.2023 Date of pronouncement : 22.02.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 1401/Mum/2023, is filed by ITD Cementation India Ltd…

Arvinder Paul Jit Singh Gill, Chandigarh vs. ITO, Ward 2(1), Chandigarh

In the result, the appeal of the assessee is dismissed

ITA 325/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Feb 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Shri Nalin Nohria & Shri B.K.Nohria,CAsFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…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…

Real Time Engineering (P) Ltd., Kolkata vs. ITO, Ward-2(1), Kol, Kolkata

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

ITA 602/KOL/2023[2018-19]Status: DisposedITAT Kolkata21 Feb 2024AY 2018-19

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2018-19 Real Time Engineering Pvt. Ltd., Income Tax Officer, Ward- P-165/1 (A-2/2), Diamond Park 2(1), Kolkata. Vs. Kalua, South 24 Parganas- 700104, West Bengal, India. (Pan: Aaccr1055M) (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Anindya Kumar Bandopadhyay, Addl. CIT
Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Real Time Engineering Pvt. Ltd., Income Tax Officer, Ward- P-165/1 (A-2/2), Diamond Park 2(1), Kolkata. Vs. Kalua, South 24 Parganas- 700104, West Bengal, India. (PAN: AACCR1055M) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Anindya Kumar Bandopadhyay, Addl. CIT Date of Hearing : 19.02.2024 Date of Pronouncement : 21.02.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is aga…

Rajesh Kumar Garg, New Delhi vs. ACIT Circle 49(1), New Delhi

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

ITA 193/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Feb 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Saurav Rohtagi, CAFor Respondent: Shri Vivek Vardhan, Sr. DR

…eposit of PF/ESIC beyond due date. 3. This issue is no more res integra as the quarrel is now settled by the decision of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. 4. However, before us, the ld. counsel for the assessee pointed out that due date needs to be verified for making the impugned disallowance. For this, reliance was placed on the decision of the co- ordinate Bench in the case of ACIT Vs. VVDN Technologies ITA No. 164/DEL/2023 and in the case of M/s Benson Movers Pvt Ltd 2710/DEL/2020. 5. As…

Dipak Kanti Mazumder, Kolkata vs. ADIT, CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 1040/KOL/2023[2020-21]Status: DisposedITAT Kolkata19 Feb 2024AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1040/Kol/2023 Assessment Year: 2020-21 Dipak Kanti Mazumder Asst. Director Of Income Tax, 43, Raja S.C. Mallick Road Vs Cpc, Bengaluru West Bengal - 700084 [Pan : Aevpm3879E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Arun Kumar Meena, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 07/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/02/2024 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 National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/02/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Registry Has Informed That This Appeal Is Time Barred By 165 Days & Petition For Condonation Of Delay Has Been Filed & We Find That The Delay Was On Account Of Not Following Up Of The E-Mail Id By The Assessee On Which The First Appellate Order Was Received. However, When The Assessee Was Apprised Of The Same By His Authorized Representative, He Immediately Took Steps For Filing This Appeal Before The Tribunal. Considering The Same & In The Larger Interest Of Justice, Delay Is Condoned & The Appeal Of The Assessee Is Admitted For Hearing.

For Appellant: NoneFor Respondent: Shri Arun Kumar Meena, JCIT, Sr. D/R
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. 1040/Kol/2023 Assessment Year: 2020-21 Dipak Kanti Mazumder Asst. Director of Income Tax, 43, Raja S.C. Mallick Road Vs CPC, Bengaluru West Bengal - 700084 [PAN : AEVPM3879E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri Arun Kumar Meena, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 07/02/2024 घोषणा क" तारीख /Date of Pronouncement: 19/02/2024 आदेश/O R D E R PER DR. MANISH BO…

Rajesh Motors (Cars) Private Limited, Jaipur vs. ITO WD 5(1), Jaipur

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19
For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT
Section 143(1)Section 36(1)(va)

…he facts of the case and the case laws cited by both the parties as it has already been discussed hereinabove by the ld.CIT(A). 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…

The Mehsana Urban Co. Operative Bank Ltd., Mehsana vs. The ACIT, Mehsana Circle, Mehsana

In the result, the appeal of the assessee in ITANo

ITA 146/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.144, 145 and 146/AHD/2023 Assessment Year :2012-13, 2017-18 and 2018-19 The Mehsana Urban Co-op. Vs. ACIT, Mehsana Circle Bank Ltd. Mehsana. Urban Bank Road Mal Godown Road Mehasana PAN : AAAAT 2500 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ"…

The Mehsana Urban Co. Operative Bank Ltd., Mehsana vs. The ACIT, Mehsana Circle, Mehsana

In the result, the appeal of the assessee in ITANo

ITA 145/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.144, 145 and 146/AHD/2023 Assessment Year :2012-13, 2017-18 and 2018-19 The Mehsana Urban Co-op. Vs. ACIT, Mehsana Circle Bank Ltd. Mehsana. Urban Bank Road Mal Godown Road Mehasana PAN : AAAAT 2500 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ"…

The Mehsana Urban Co. Operative Bank Ltd., Mehsana vs. The ACIT, Mehsana Circle, Mehsana

In the result, the appeal of the assessee in ITANo

ITA 144/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.144, 145 and 146/AHD/2023 Assessment Year :2012-13, 2017-18 and 2018-19 The Mehsana Urban Co-op. Vs. ACIT, Mehsana Circle Bank Ltd. Mehsana. Urban Bank Road Mal Godown Road Mehasana PAN : AAAAT 2500 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ"…

C. Doctor & Co. P.Ltd, Mumbai vs. ACIT 10(1), Mumbai

Appeals are disposed off on the

ITA 5654/MUM/2011[2008-09]Status: DisposedITAT Mumbai15 Feb 2024AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA No.5654/Mum/2011 (Assessment Year: 2008-09) C. Doctor & Co. Pvt. Ltd., S/36, 1st Floor, Cotton Exchange Bldg., Cotton Green Mumbai 400 033 (Appellant) Vs. The Assistant Commissioner of Income Tax 10(1) Aaykar Bhavan, M.K. Rd., Mumbai - 400021 (Respondent) PAN No. AAACC2362G Assessee by None Revenue by Shri H.M. Bhatt, Sr. DR Date of hearing: 15-02-2024 Date of pronouncement : 15-02-2024 ORDER PER PRASHANT MAHARISHI, AM: 1. This appeal [ITA No. 5654/Mum/2011] is filed by M/s. C. Doctor…

Shreeomsingh Bhagwansingh Rawat, Vadodara vs. The ADIT, CPC, Bengaluru Present Juridiction the Dy.CIT Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 514/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year : 2020-21 Shreeomsingh Bhagwansingh The Dy.Cit Rawat Vs Circle-1(1)(1) 905/6, Gidc Makarpura Vadodara Vadodara 390 010 Pan: Aampr 5475 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Parimalsinh B.Parmar, Ar Revenue By : Ms.Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 07/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Ms.Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 25/04/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year 2020-21. 2. Grounds Of Appeal Are As Under:

For Appellant: Shri Parimalsinh B.Parmar, ARFor Respondent: Ms.Saumya Pandey Jain, Sr.DR
Section 143(1)Section 234BSection 36(1)(va)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘ए’, अहमदाबाद अहमदाबाद । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shreeomsingh Bhagwansingh The dy.CIT Rawat Vs Circle-1(1)(1) 905/6, GIDC Makarpura Vadodara Vadodara 390 010 PAN: AAMPR 5475 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Parimalsinh B.Parmar, AR Revenue by : Ms.Saumya Pandey Jain, Sr.DR…

The DCIT, Central Circle-2(1), Ahmedabad vs. Dolphin Laboratories Ltd., ( Now Known As Intas Pharmaceuticals Ltd., Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1298/AHD/2014[2004-05]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2004-05

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “ C ” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1297/Ahd/2014 & Assessment Year(s): 2004-05 The Dy.CIT M/s. Dolphin Laboratories Ltd. Central Circle-2(1) (Now known as M/s. Intas Ahmedabad Vs Pharmaceuticals Ltd.) 203, Chinubhai Centre Ashram Road Ahmedabad PAN: AABCD 0197 M Revenue Represented: Shri S.N. Soparkar, Sr.Advocate Assessee Represented: Shri Ashok Kumar Suthar, Sr.DR Date of hearing : 16-01-2024 Date of pronouncement : 14-02-2024 आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER T…