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 367,359 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

Drishti Lifesaving Pvt. Ltd, Mumbai vs. Centralised Processing Centre, Bengaluru

In the result, all the grounds of appeal of the assessee are dismissed

ITA 1076/MUM/2022[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Drishti Lifesaving Pvt. Ltd. Top Floor, Mehta, Mahal, Cpc, 15, Mathew Road, Vs. Benaluru-560600 Opera House, Mumbai-400 004 (Appellant) (Respondent) Pan No. Aafcd0528C

For Appellant: Dr. K. Shivaram, &For Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(1)Section 36(1)(va)Section 43B

…due date , if it is reckoned from the date of the payment of the wages. Therefore, the appellant has not utilized the amounts deducted is in a trust for any other purposes, hence the ratio of the Supreme Court in checkmate services private limited versus CIT 448 ITR 518 is not applicable to the facts of the appellant. Accordingly, he submitted that the adjustment made by the Assessing Officer affirmed by the learned CIT (A) deserves to be deleted. 09. The learned Departmental Representative vehemently supported the order of the learned CIT (A) and the adjustment made by the central processing Centre. He submitt…

Mindcrest (India) Pvt. Ltd, Mumbai vs. Asst Dir Income Tax CPC, Mumbai

In the result, appeal of the assessee is dismissed

ITA 1430/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Mindcrest (India) Pvt. Ltd. Acit, Cpc 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) Pan No. Aaccm5872D

For Appellant: Mr. Sarla Agarwal, ARFor Respondent: Shri Ashok Kumar Ambastha, DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM Mindcrest (India) Pvt. Ltd. ACIT, CPC 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) PAN No. AACCM5872D Assessee by : Mr. Sarla Agarwal, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assesee Mindcrest (India) Pvt. Ltd. („the assessee/appellant‟) for assessment year 2019-20 against the appellate order passed b…

Vaibhav Global Limited, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2023[2017-18]Status: DisposedITAT Jaipur14 Jul 2023AY 2017-18

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

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri A.S. Nehra, Addl.CIT
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 96/JPR/2023 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 cuke M/s. Vaibhav Global Ltd. DCIT, Vs. K-6B, Fateh Tiba, Adarash Nagar Circle-4, Jaipur. Jaipur- 302004 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA & Shri Rohan Sogani, CA jktLo dh v…

Almech Enterprises, Mumbai vs. CPC, Karnataka

In the result, appeal filed by the assessee is dismissed

ITA 1159/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 Jul 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1159/Mum/2023 (A.Y. 2017-18) Vs. Centralized Almech Enterprises 113-B, Hubtown Solaris Processing Center N.S. Phadake Marg Bangaluru Near Ghokle Flyover Andheri East Mumbai-400 069. PAN : AAAFA1594G (Appellant) (Respondent) Assessee by Shri Shashi Bekal Department by Shri Manoj Kumar Sinha Date of Hearing 13.07.2023 Date of Pronouncement 13.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 21.2.2023 passed by the lea…

Kuduva Satishbabu Sheela, Bangalore vs. Income-Tax Officer, Ward-4(3)(3), Bengaluru

In the result, appeal filed by the assessee is dismissed

ITA 333/BANG/2023[2018-19]Status: DisposedITAT Bangalore12 Jul 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 Kuduva Satishbabu Sheela, The Assistant Director Of Income Tax, #56, 1St Floor, Nischal Nivas, Cpc, Bannerghatta Road, Vs. Bengaluru. Gottegere, Bengaluru – 560 083. Pan : Cgwps 3142 K Appellant Respondent Assessee By : None Revenue By : Shri Nischal B, Addl. Cit(Dr), Itat, Bengaluru. Date Of Hearing : 12.07.2023 Date Of Pronouncement : 12.07.2023

For Appellant: NoneFor Respondent: Shri Nischal B, Addl. CIT(DR), ITAT, Bengaluru
Section 143(1)Section 154Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 Kuduva Satishbabu Sheela, The Assistant Director of Income Tax, #56, 1st Floor, Nischal Nivas, CPC, Bannerghatta Road, Vs. Bengaluru. Gottegere, Bengaluru – 560 083. PAN : CGWPS 3142 K APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Nischal B, Addl. CIT(DR), ITAT, Bengaluru. Date of hearing : 12.07.2023 Date of Pronouncement : 12.07.2023 O R D E R Per George George K, Vice President: This appeal at the instance of assessee is dir…

ACIT, Circle- 8(1), New Delhi vs. Earthline Apparels Pvt. Ltd., New Delhi

In the result the appeal of the Revenue in ITA No

ITA 6475/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jul 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri R.K. Kapoor, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6475/DEL/2018 [A.Y. 2014-15] The A.C.I.T Vs. M/s Earthline Apparels Pvt Ltd Circle -8(1) 2168, Gurudwara Road New Delhi Karol Bagh, New Delhi PAN: AABCE 4236 G (Applicant) (Respondent) Assessee By : Shri R.K. Kapoor, CA Department By : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 10.07.2023 Date of Pronouncement : 12.07.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the order of the ld.…

Muktar Automobiles Private Limited, Verna vs. DCIT, CPC, Bengaluru

ITA 47/PAN/2021[2018-19]Status: DisposedITAT Panaji12 Jul 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 41/Pan/2021 धििाारण वर्ा / Assessment Year : 2018-19 Goa Electronics Ltd., Ground Floor, Sharma Shakti Bhavan, Edc Complex, Patto, Panaji, Goa – 403 001 . . . . . . . अपीलाथी / Appellant Pan:Aaacg7029G

For Appellant: Adv. Ms Eesha Dukle forFor Respondent: Shri N. Shrikanth
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…f the Tribunal in the case of “M/s Kothari Agritech Pvt. Ltd. Vs ADIT, Bengaluru” vide ITA No. 320/PUN/2022 wherein the Tribunal following the latest judgement of Hon’ble Supreme Court in the case of “Checkmate Services P. Ltd. & Ors Vs CIT & Ors” reported in 448 ITR 518, has after an sumptuous discussion vide para 4 to 20 thereof, adjudicated the issue in favour of Revenue and against the assessee, by upholding the disallowance made u/s 36(1)(va) of the Act, where ITAT-Panaji Page 3 of 4 ITA No.41/PAN/2021 AY : 2018-19 ITA No. 47/PAN/2021 AY : 2018-19 the assessee failed to deposit employee’s share or contribut…

Goa Electronics Limited, Panaji vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

ITA 41/PAN/2021[2018-19]Status: DisposedITAT Panaji12 Jul 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 41/Pan/2021 धििाारण वर्ा / Assessment Year : 2018-19 Goa Electronics Ltd., Ground Floor, Sharma Shakti Bhavan, Edc Complex, Patto, Panaji, Goa – 403 001 . . . . . . . अपीलाथी / Appellant Pan:Aaacg7029G

For Appellant: Adv. Ms Eesha Dukle forFor Respondent: Shri N. Shrikanth
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…f the Tribunal in the case of “M/s Kothari Agritech Pvt. Ltd. Vs ADIT, Bengaluru” vide ITA No. 320/PUN/2022 wherein the Tribunal following the latest judgement of Hon’ble Supreme Court in the case of “Checkmate Services P. Ltd. & Ors Vs CIT & Ors” reported in 448 ITR 518, has after an sumptuous discussion vide para 4 to 20 thereof, adjudicated the issue in favour of Revenue and against the assessee, by upholding the disallowance made u/s 36(1)(va) of the Act, where ITAT-Panaji Page 3 of 4 ITA No.41/PAN/2021 AY : 2018-19 ITA No. 47/PAN/2021 AY : 2018-19 the assessee failed to deposit employee’s share or contribut…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 769/KOL/2022[2019-2020]Status: DisposedITAT Kolkata11 Jul 2023AY 2019-2020

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

Section 14ASection 2(24)(x)Section 36(1)(va)

…ITA No. 769/KOL/2022 (A.Y. 2019-2020) & M/s. Calcutta Springs Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 769/KOL/2022 Assessment Year: 2019-2020 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 [PAN:AAACC9765H] -Vs.- Assessing Officer, CPC, Bengaluru,.......Respondent Bengaluru-560500, Karnataka & I.T.A. No. 767/KOL/2022 Assessment Year: 2014-2015 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salar…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 767/KOL/2022[2014-2015]Status: DisposedITAT Kolkata11 Jul 2023AY 2014-2015

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

Section 14ASection 2(24)(x)Section 36(1)(va)

…ITA No. 769/KOL/2022 (A.Y. 2019-2020) & M/s. Calcutta Springs Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 769/KOL/2022 Assessment Year: 2019-2020 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 [PAN:AAACC9765H] -Vs.- Assessing Officer, CPC, Bengaluru,.......Respondent Bengaluru-560500, Karnataka & I.T.A. No. 767/KOL/2022 Assessment Year: 2014-2015 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salar…

M/S Gulabchand & Co., Mumbai vs. Deputy Commissioner of Income Tax, CPC Bangalore, Mumbai

ITA 1889/MUM/2022[2018-2019]Status: DisposedITAT Mumbai11 Jul 2023AY 2018-2019

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.1889 /मुं/2022(िन.व.2018-19)

For Appellant: NoneFor Respondent: Shri Prashant Mahajan, Sr. AR
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…he assistance of ld. Departmental Representative and after considering material available on record. 4. Shri Prashant Mahajan representing the Department submitted that the Hon’ble Supreme Court of India in the case of Checkmate Services (P) Limited vs. CIT, 448 ITR 518 as laid the controversy to the rest. Hence, there is no ambiguity that the assessee is not eligible for claiming deduction in respect of Employees’ share of contribution towards PF and ESIC, if the contribution is made after the ‘due date’ has specified under the respective laws. 5. We have heard the submissions made by ld. Departmental Represen…

Shri Inderjit Bajaj, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 76/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Jul 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.76/Asr/2023 Assessment Year: 2020-21

Section 143(1)Section 250oSection 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.76/Asr/2023 Assessment Year: 2020-21 Inderjit Bajaj, 223, New Vs. DCIT/ACIT, Circle-1, Jawahar Nagar, Jalandhar. Jalandhar. [PAN:-AAOPB0844K] (Appellant) (Respondent) Appellant by Sh. Ashwani Mittal & Harish Puri, CAs. Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.06.2023 Date of Pronouncement 11.07.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Ap…

Rajasthan Transmat Private Limited, Jaipur vs. Income Tax Officer, Ward 7(2), Jaipur

In the result, the appeal of the assessee partly allowed

ITA 165/JPR/2023[2012-13]Status: DisposedITAT Jaipur11 Jul 2023AY 2012-13

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

For Appellant: Mrs. Prabha Rana, AR and Shri Vinod Kumar, AdvocateFor Respondent: Mrs. Runi Pal, Addl. CIT-DR
Section 133(6)Section 142(1)Section 143(2)

…e parties indicated the ld. AR of the assessee that the issue raised by him is not maintainable in view of the decision of 18 RAJASTHAN TRANSMAT PVT LTD. VS ITO, WARD 7(2), JAIPUR the 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. Thus Ground No. 2 of the assessee is dismissed. 4.0 In the result, the appeal of the assessee partly allowed Order pronounced in the open court on 11 /07/2023 ¼ Mk0 ehBk yky ehuk ½ ¼lanhi xkslkbZ½ (Dr. Meetha Lal Meena) (Sandeep Gosain) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj…

M/S. Rajco Metal Indutries Pvt. Ltd, Mumbai vs. The Dy. Comm of Income Tax, Bangalore

In the result, the both the appeals of the assessee are dismissed

ITA 1541/MUM/2022[2018-19]Status: DisposedITAT Mumbai10 Jul 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 M/S Rajco Metal Industries Pvt. The Dcit, Cpc Bangalore, Ltd., Post Bag No. 2, Electronic City 19, Oriental Insurance Building, Vs. Post Office, Bangalore-560500. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. Pan No. Aaacr 5185 N Appellant Respondent Assessment Year: 2019-2020 M/S Rajco Metal Industries Pvt. The Assessing Officer -2(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 19, Oriental Insurance Building, Vs. Mumbai-400020. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. Pan No. Aaacr 5185 N Appellant Respondent

For Appellant: Sanjay ParikhFor Respondent: Ms. Indira Adakil, DR
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 M/s Rajco Metal Industries Pvt. The DCIT, CPC Bangalore, Ltd., Post Bag No. 2, Electronic City 19, Oriental Insurance Building, Vs. Post Office, Bangalore-560500. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. PAN NO. AAACR 5185 N Appellant Respondent Assessment Year: 2019-2020 M/s Rajco Metal Industries Pvt. The Assessing Officer -2(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 19, Oriental Insurance Building, Vs. Mumbai-400020. 31, Dr. V.B…

Rajco Metal Industries Pvt. Ltd., Mumbai vs. DCIT, CPC-Bangalore 2(3)(1), Mumbai

In the result, the both the appeals of the assessee are dismissed

ITA 1897/MUM/2021[2019-20]Status: DisposedITAT Mumbai10 Jul 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 M/S Rajco Metal Industries Pvt. The Dcit, Cpc Bangalore, Ltd., Post Bag No. 2, Electronic City 19, Oriental Insurance Building, Vs. Post Office, Bangalore-560500. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. Pan No. Aaacr 5185 N Appellant Respondent Assessment Year: 2019-2020 M/S Rajco Metal Industries Pvt. The Assessing Officer -2(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 19, Oriental Insurance Building, Vs. Mumbai-400020. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. Pan No. Aaacr 5185 N Appellant Respondent

For Appellant: Sanjay ParikhFor Respondent: Ms. Indira Adakil, DR
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 M/s Rajco Metal Industries Pvt. The DCIT, CPC Bangalore, Ltd., Post Bag No. 2, Electronic City 19, Oriental Insurance Building, Vs. Post Office, Bangalore-560500. 31, Dr. V.B. Gandhi Marg, Fort, Mumbai-400023. PAN NO. AAACR 5185 N Appellant Respondent Assessment Year: 2019-2020 M/s Rajco Metal Industries Pvt. The Assessing Officer -2(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 19, Oriental Insurance Building, Vs. Mumbai-400020. 31, Dr. V.B…

Excellent Projects India Private Limited, Mumbai vs. CIT, Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 1648/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Jul 2023AY 2017-18

Bench: The Due Date Of Filing Of Return Of Income U/S 139(1) Of The Act. Similarly, In Ay 2019-20 On Disallowance Of Rs. 12,07,310/- Was Made U/S 36(1)(Va) In The Intimation U/S 143(1) Of The Act. Assessee Has Relied Upon The Various Judgements Of The Tribunal As Well As Hon’Ble Bombay High Court, Wherein It Has Been Held That, If Employee’S Contribution To Pf/Esic Has Been Made Beyond The Due Date Another Prescribed That On Before The Due Date Of Filling Of Return Of Income Is Allowed U/S 143(3) Of The Act.

Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…bed that on before the due date of filling of return of income is allowed u/s 143(3) of the Act. 4. However, now this proposition has been reversed by the judgment of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC), wherein it has been held as under:- “52. When Parliament introduced section 43B, what was on the statute book, was only employer's contribution (Section 34(1)(iv)). At that point in time, there AYs. 2019-20 & 2017-18 M/s Excellent Project India Pvt Ltd was no question of employee's contribution being considered as part of the employer's ea…

Excellent Projects India Private Limited, Mumbai vs. Asst. Director of Income Tax, CPC Bangalore, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 1647/MUM/2021[2019-2020]Status: DisposedITAT Mumbai10 Jul 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Of Income U/S 139(1) Of The Act. Similarly, In Ay 2019-20 On Disallowance Of Rs. 12,07,310/- Was Made U/S 36(1)(Va) In The Intimation U/S 143(1) Of The Act. Assessee Has Relied Upon The Various Judgements Of The Tribunal As Well As Hon’Ble Bombay High Court, Wherein It Has Been Held That, If Employee’S Contribution To Pf/Esic Has Been Made Beyond The Due Date Another Prescribed That On Before The Due Date Of Filling Of Return Of Income Is Allowed U/S 143(3) Of The Act.

Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…bed that on before the due date of filling of return of income is allowed u/s 143(3) of the Act. 4. However, now this proposition has been reversed by the judgment of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC), wherein it has been held as under:- “52. When Parliament introduced section 43B, what was on the statute book, was only employer's contribution (Section 34(1)(iv)). At that point in time, there AYs. 2019-20 & 2017-18 M/s Excellent Project India Pvt Ltd was no question of employee's contribution being considered as part of the employer's ea…

M/S. Bengal Shristi Infrastructure Development Ltd., Durgapur vs. A.C.I.T., Circle - 2, Durgapur

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

ITA 534/KOL/2022[2013-2014]Status: DisposedITAT Kolkata07 Jul 2023AY 2013-2014

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

Section 14ASection 250

…ITA No. 534/KOL/2022 Assessment Year : 2013-2014 M/s. Bengal Shristi Infrstructure Development Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 534/KOL/2022 Assessment Year: 2013-2014 M/s. Bengal Shristi Infrastructure Development Limited,................................Appellant BUG-5, Upper Ground Floor, Durgapur City Centre, Durgapur-713216, West Bengal [PAN:AABCB8990N] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan Annexue, City Centre, Durgapur-713216, W…

Hasmukh Khetshi Shah, Mumbai vs. DCIT, Cir-23(1), Mumbai

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

ITA 1251/MUM/2023[2018-19]Status: PendingITAT Mumbai07 Jul 2023AY 2018-19

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.1251 /मुं/2023(िन.व.2018-19) Hasmukh Khetshi Shah, 138/150, Dadi Sheth Agiyari Lane, Mumbai 400 002 Pan: Aapps-1090-K ...... अपीलाथ"/Appellant बनाम Vs. Dcit, Cir.23(1), Matru Mandir, Mumbai 400 007. ..... "ितवादी/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ashok Mehta ""तवाद" "वारा/Respondent By : Smt. Usha Gaikhwad

For Appellant: Shri Ashok MehtaFor Respondent: Smt. Usha Gaikhwad
Section 10Section 36(1)(va)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ एच ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY, ACCOUNTANT MEMBER आअसं.1251 /मुं/2023(िन.व.2018-19) Hasmukh Khetshi Shah, 138/150, Dadi Sheth Agiyari Lane, Mumbai 400 002 PAN: AAPPS-1090-K ...... अपीलाथ"/Appellant बनाम Vs. DCIT, Cir.23(1), Matru Mandir, Mumbai 400 007. ..... "ितवादी/Respondent अपीलाथ" "वारा/ Appellant by : Shri Ashok Mehta ""तवाद" "वारा/Respondent by : Smt. Usha Gaikhwad सुनवाई की ितिथ/ Date of hearing : 05/07/2023…

Vgr Engineering Services Pvt. Ltd., Gurgaon vs. DCIT Circle 26(1), New Delhi

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

ITA 279/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jul 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Mukesh Kumar Jain, CAFor Respondent: Shri Ram Dhan Meena, Sr. DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 VGR Engineering Services DCIT, CPC, Pvt. Ltd., 323, Pocket-A, Bengaluru Vs. Sector-22, Gurgaon PIN: 122001 (PAN: AACCV0822C) (Appellant) (Respondent) Present for: Appellant by : Shri Mukesh Kumar Jain, CA Respondent by : Shri Ram Dhan Meena, Sr. DR Date of Hearing : 06.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of learned Commissioner…