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

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2865/DEL/2022[2020-21]Status: DisposedITAT Delhi18 Oct 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2) (1), Meerut

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

ITA 2864/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(1)(1), Meerut

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

ITA 2863/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd, Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2862/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Bijan Behari Biswas, Kolkata vs. ITO, Ward-10(3), Kolkata.

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

ITA 851/KOL/2023[2015-16]Status: DisposedITAT Kolkata17 Oct 2023AY 2015-16

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos. 851/Kol/2023 Assessment Year: 2015-16 Bijan Behari Biswas Ito, Ward-10(3), Kolkata 34, Manton Super Market, Kolkata- Vs. 700034. Pan: Adrpb 4871 C (Appellant) (Respondent) Present For: Appellant By : Shri G. Banerjee, Ar Respondent By : Shri Bivekananda Madhu, Jcit Date Of Hearing : 10.10.2023 Date Of Pronouncement : 17.10.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Dated 22.06.2023 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri G. Banerjee, ARFor Respondent: Shri Bivekananda Madhu, JCIT
Section 143(2)Section 361Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH ‘SMC’ KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA Nos. 851/Kol/2023 Assessment Year: 2015-16 Bijan Behari Biswas ITO, Ward-10(3), Kolkata 34, Manton Super Market, Kolkata- Vs. 700034. PAN: ADRPB 4871 C (Appellant) (Respondent) Present for: Appellant by : Shri G. Banerjee, AR Respondent by : Shri Bivekananda Madhu, JCIT Date of Hearing : 10.10.2023 Date of Pronouncement : 17.10.2023 O R D E R PER SONJOY SARMA, JM: This appeal of the assessee for the assessment year 2015-16 is directed against t…

Inficare Software Technologies Pvt. Ltd., Noida vs. Circle-1(1), Haryana

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

ITA 1318/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Oct 2023AY 2018-19

Bench: the Ld. CIT(A), the Ld. CIT(A) vide order dated 30.07.2021 dismissed the appeal filed by the assessee. As against the order of the Ld. CIT(A), the assessee preferred the present appeal on the grounds mentioned above.

…ounds mentioned above. 4. The Ld. Counsel for the assessee fairly submitted that the issue of allowability of belated payment to ESI and EPF has already been settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd vs. CIT reported in 448 ITR 518. On the other hand, the Ld. Counsel for the assessee submitted that the AO has taken the consolidated amount of Employees’ and Employers’ contribution in ESI and EPF while making disallowance and the Ld. CIT(A) has also not considered said actual factual aspect while confirming the disallowance. The Ld. AR has also provided the details/chart of…

Ashok Auto Sales Ltd., Agra vs. Dcitcircle-2(1)(1), Agra

In the result, the appeal of the assessee stands dismissed

ITA 80/AGR/2021[2018-19]Status: DisposedITAT Agra16 Oct 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19] Ashok Auto Sales Limited, Dcit, 12/146, Nunhai, Agra, Circle-2(1)(1), Uttar Pradesh-282005 Vs Agra Pan-Aabca3711C Assessee Revenue

Section 143(1)Section 143(1)(a)Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, ‘DB’: AGRA (Through Virtual hearing) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2018-19] Ashok Auto Sales Limited, DCIT, 12/146, Nunhai, Agra, Circle-2(1)(1), Uttar Pradesh-282005 Vs Agra PAN-AABCA3711C Assessee Revenue Assessee by None Revenue by Sh. Shailendra Srivastava, Sr. DR Date of Hearing 11.10.2023 Date of Pronouncement 18.10.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi, dated 30.07.2021 for the As…

Sri Nirmal Chandra Padhiary, Balasore vs. ACIT, Balasore Circle, Balasore

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

ITA 157/CTK/2023[2017-18]Status: DisposedITAT Cuttack16 Oct 2023AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.157/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Nirmal Chandra Padhiary, Vs Acit, Balasore Circle, Balasore Bampada, Chhanpur, Birla Tyre Road, Balasore-756056 Pan No. :Acupp 0872 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mr. Somanath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 16/10/2023 घोषणा की तारीख/Date Of Pronouncement : 16/10/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 25.01.2023 In Appeal No.Itba/Nfac/S/250/2022-23/1049108098(1) For The Assessment Year 2017-2018. 2. This Appeal Of The Assessee Is Time Barred By 35 Days. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Along With Affidavit Of The Assessee For Condonation Of The Delay, To Which The Ld. Sr. Dr Has Not Raised Any Serious Objection To Condone The Delay. On Perusal Of The Application & The Affidavit Of The Assessee, We Found That The Delay Occurred Due To Bonafide Reasons. Accordingly, We Condone The Delay Of 35 Days In Filing The Appeal & Appeal Is Disposed Off Finally. 3. It Was Submitted By The Ld. Ar That Two Additions Are Challenged In This Appeal, One Is Against The Disallowance Of Pf & Esi Paid Belatedly

For Appellant: Shri Mr. Somanath Sahoo, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.157/CTK/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Nirmal Chandra Padhiary, Vs ACIT, Balasore Circle, Balasore Bampada, Chhanpur, Birla Tyre Road, Balasore-756056 PAN No. :ACUPP 0872 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Mr. Somanath Sahoo, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 16/10/2023 घो…

Incred Management and Technology Services Private Limited, Mumbai vs. Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) Income Tax Dept., Mumbai

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

ITA 1535/MUM/2023[2018-2019]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalincred Management & Technology Services Pvt. Ltd. Unit No. 1203, 12Th Floor, B-Wing, The Capital, Plot No. C-70, G-Block, Bkc, Mumbai-400 051 Pan: Aagcb6271M ...... Appellant Vs. Cit (A)/Nfac Income Tax Department, Mumbai ..... Respondent

For Appellant: Shri Nitesh Dalmia, Ld. ARFor Respondent: Shri H. M. Bhatt, Ld. CIT-DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER InCred Management and Technology Services Pvt. Ltd. Unit No. 1203, 12th floor, B-Wing, The Capital, Plot No. C-70, G-Block, BKC, Mumbai-400 051 PAN: AAGCB6271M ...... Appellant Vs. CIT (A)/NFAC Income Tax Department, Mumbai ..... Respondent Appellant by : Shri Nitesh Dalmia, Ld. AR Respondent by : Shri H. M. Bhatt, Ld. CIT-DR Date of hearing : 19/07/2023 Date of pronouncement : 16/10/2023 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against…

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

York Print Private Limited, Guwahati vs. Assistant Commissioner of Income Tax, Circle-Shillong, Shillong

The appeal of the assessee is partly allowed

ITA 1/GTY/2022[2019-20]Status: DisposedITAT Guwahati13 Oct 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 139(1)Section 143(1)Section 80I

…ITA No. 01/GAU/2022 Assessment Year : 2019-2020 York Print Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 01/GAU/2022 Assessment Year: 2019-2020 York Print Pvt. Limited,..........................Appellant 301, Orion Tower Christian Basti, Guwahati-781005, Assam [PAN: AAACY1547R] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle Shillong, Aayakar Bhawan, M.G. Road, Shillong-793001, Meghalaya Appearances by: Shri Ramesh Goenka, Advocate, appea…

Magna Automations Limited, New Delhi vs. DCIT Circle 16(1), New Delhi

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2019-20 M/s Magna Automations Limited, Vs DCIT, Circle-16(1), B-9, Ground Floor, D/S Quarters, New Delhi. West Patel Nagar, New Delhi-110048 PAN- AAACM0255E APPELLANT RESPONDENT Assessee represented by Sh. Yudhister Mehani, CA Department represented by Sh. Alok Bhura, Sr. DR Date of hearing 10.10.2023 13.10.2023 Date of pronouncement O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 16.02.2023, for the assessmen…

Teradata India Pvt Ltd, Grugram vs. DCIT Circle-3(1), Gurugram

Appeal of the revenue is allowed for AY 2018-19

ITA 2337/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

…td Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. The distinction between an employer‟s contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The fo…

ACIT-Circle-3(1), Gurgaon vs. Teradata India Private Limited, Gurgaon

Appeal of the revenue is allowed for AY 2018-19

ITA 1430/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

…td Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. The distinction between an employer‟s contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The fo…

Teradata India P.Ltd, Gurugram vs. DCIT, Circle-3(1), Gurugram

Appeal of the revenue is allowed for AY 2018-19

ITA 1248/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Oct 2023AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

…td Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. The distinction between an employer‟s contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The fo…

Giri Bahadur, Navi Mumbai vs. WD 34(1) (4), Bengaluru

In the result, appeal filed by the Assessee stands dismissed

ITA 2150/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Oct 2023AY 2017-18

Bench: Shri N. K. Choudhry, Jm

For Appellant: NoneFor Respondent: MS Smitha V. Nair
Section 154Section 2(24)(x)Section 250Section 34(1)(iv)Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…the last date, as prescribed in the respective statutes, which resulted into making the aforesaid addition/disallowance u/s 36(1) (va) read with section 2(24)(x) of the Act. 5. The Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC) has laid down the dictum that payment towards Employees’ contribution on account of PF/ESIC made after the due date as prescribed under the relevant statutes, is not allowable as deduction under section 36(1)(va) of the Act, by concluding as under: “52. When Parliament introduced section 43B, what was on the statute book, was only employer'…

M/S. General Power System, Nashik vs. The Income Tax Officer, Ward-1(1), Nashik

In the result, the appeal is allowed for statistical purposes

ITA 960/PUN/2023[2019-20]Status: DisposedITAT Pune06 Oct 2023AY 2019-20

Bench: Shri R.S. Syalआयकर अपीऱ सं. /Ita No.960/Pun/2023 निर्धारण वषा / Assessment Year : 2019-20 M/S. General Power System, Vs. Ito, Ward-1(1), Plot No.26, Vaibhav Niwas, Nashik Shivaji Nagar, Dindori Road, Mhasrul, Panchavati, Nashik 422 004 Maharashtra Pan : Aajfg5474D Appellant Respondent

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

…ontribution to ESI/EPF beyond the due date under the respective Acts but paid before the due date u/s.139(1) of the Act. The ld. CIT(A) affirmed the intimation by relying on the Hon‟ble Supreme Court judgment in the case of Checkmate Services Pvt. Ltd. (2022) 448 ITR 518 (SC). Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4 Having heard the rival submissions and gone through the relevant material on record, it is seen that the issue of disallowance of employee‟s contribution to ESI and EPF etc. u/s.36(1)(va) has been set to rest by the Hon‟ble Supreme Court in the aforenoted case of C…

Gravis Hospitality Ltd, Mumbai vs. DCIT, CPC, Bangalore

In the result, the appeal by the assessee is dismissed

ITA 2075/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 Oct 2023AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ram Krishna Kedia
Section 143(1)Section 250Section 254(1)Section 36(1)(va)Section 43B

…aggrieved, the assessee is in appeal before us. 7. The learned DR submitted that the issue arising in the present appeal is squarely covered in favour of the Revenue by the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). 8. We have considered the submissions of the learned DR and perused the material available on record. We find that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. (supra) held that the payment towards employees’ contribution to P.F. and E.S.I.C., after the due date prescribed under the relevant statute is not allowable as a deduc…

M/S. Tirupati Microtech Pvt. Ltd., Udaipur vs. DCIT, Udaipur

ITA 23/JODH/2017[2012-13]Status: DisposedITAT Jodhpur06 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 80I

…nce (ESI) amounting to Rs.41,165/-. 9. At the time of hearing, learned counsel appearing for the assessee fairly conceded that now the issue stands squarely covered by the decision of the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), hence, has to be decided against the assessee. 10. Having considered the submissions of the parties, we are of the view that the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT (supra). Accordingly, we reverse the decision of learned Commissioner (Appeals) on th…