How many judgments cite Checkmate Services Pvt. Ltd. v. CIT?

1,392 judgments on BharatTax cite Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), spanning 2022 to 2026.

Which sections of the Income Tax Act does Checkmate Services Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 43B, Section 143(3), Section 2(24)(x), Section 139(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 37(1)

Read the full judgment

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pf section 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43b section 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Microsoft Corporation (India) Private Limited, New Delhi vs. Principal Commissioner of Income Tax, Delhi

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

Section 143(1)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. PAN-AAACM5586C (Appellant) (Respondent) S.A. No.332/Del/2025 (Arising out of ITA No. 2933/Del/2025) (ASSESSMENT YEAR: 2019-20) Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. P…

Anupam Industries Limited, Anand vs. The ACIT, Anand Circle, Anand

The appeal of the Department is dismissed

ITA 1882/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

Anupam Industries Limited, Anand vs. The ACIT, Ananad Circle, Anand

The appeal of the Department is dismissed

ITA 982/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

Anupam Industries Limited, Anand vs. The ACIT, Anand Circle, Anand

The appeal of the Department is dismissed

ITA 981/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

Assistant Commissioner of Income Tax, Anand Circle, Anand vs. Anupam Industries Limited, Anand

The appeal of the Department is dismissed

ITA 1015/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

Src Projects Pvt. Ltd., Salem vs. ACIT, Circle-1, Salem

Accordingly, the appeal filed by the assessee is dismissed

ITA 2358/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2358/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S. Src Projects Pvt. Ltd., The Acit, 4-B, Lakshmipuram, Circle-(1), Gandhi Road, Salem-636 007. Salem. [Pan: Aagcs 3528 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Vasudevan, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT

Section 143(1)Section 143(1)(a)Section 154Section 36(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2358/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s. SRC Projects Pvt. Ltd., The ACIT, 4-B, Lakshmipuram, Circle-(1), Gandhi Road, Salem-636 007. Salem. [PAN: AAGCS 3528 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. Vasudevan, Advocate ""यथ" क" ओर से /Respondent by : Mr.Krishna Murthy AT,…

Tumlare Software Services Private Limited, Delhi vs. ACIT DCIT Circle 25(1), Delhi

In the result, the appeal of the assessee stand dismissed as above

ITA 2653/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Nov 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 143(3)Section 195Section 234Section 36(1)(va)Section 37Section 40Section 40ASection 40A(7)

…ce, the same should have not been added back again. On our specific query that the disallowance of PF of Rs.18,59,443/- under section 36(1)(va) of the Act, in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited (448 ITR 518); prima- facie, appeared justified, the Ld. AR did not have a plausible reply. However, he submitted that the Ld. CIT(A) had restored this matter to the Ld. AO for verification, therefore, it would be better that this issue should be decided accordingly. 5. With respect to the disallowance of Rs.85,937/- made under section 195 of the Act and the…

The Warangal District Cooperative Central Bank Limited, Hanamkonda vs. DCIT, Circle-3(1), Hyderabad

ITA 364/HYD/2023[2021-22]Status: DisposedITAT Hyderabad14 Nov 2025AY 2021-22

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner Of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. Pan: Aabtt3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 11/11/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 115BSection 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. PAN: AABTT3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of 11/11/2025 Hearing: घोषणा क" तार"ख/Date of 14/11/2025 P…

Fil India Business and Research Services Private Limited, Delhi vs. Assessment Unit, Income-Tax Department, Delhi

In the result, appeal of the assessee is partly allowed

ITA 3245/DEL/2024[2020-21]Status: DisposedITAT Delhi14 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2020-21] Fil India Business & Research Vs Assessment Unit Services Pvt. Ltd., Private Studio- Income Tax Ncra/Ac/Ps/00/010B, Ground Department, Delhi Floor, Worldmark 1, Asset Area 11, Aerocity, Hospitality District, Indira Gandhi International Airport, Delhi-110037. Pan-Aabcf1572C Appellant Respondent Appellant By Shri Ravi Sharma, Adv. & Shri Shitiz Bansal, Ar Respondent By Shri Dharm Veer Singh, Cit Dr Date Of Hearing 18.08.2025 Date Of Pronouncement 14.11.2025 Order

Section 143(3)Section 920Section 92C(3)

…ITA No.3245/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21] FIL India Business & Research vs Assessment Unit Services Pvt. Ltd., Private Studio- Income Tax NCRA/AC/PS/00/010B, Ground Department, Delhi Floor, Worldmark 1, Asset Area 11, Aerocity, Hospitality District, Indira Gandhi International Airport, Delhi-110037. PAN-AABCF1572C APPELLANT RESPONDENT Appellant by Shri Ravi Sharma, Adv. & Shri Shitiz Bansal, AR Respondent by Shri Dharm Veer Singh, CIT DR Date of Hearing…

M/S.Ibs Software Services P. Ltd, Trivandrum vs. The DCIT, Trivandrum

ITA 601/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Nov 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 36(1)(iii)Section 36(1)(va)Section 92C

…ng return of income, deduction should be allowed to the Assessee. We note that the identical contention raised by the assessee has been rejected by the Hon’ble Supreme Court in the case of Checkmate Services Private Ltd. Vs. Commissioner of Income Tax: [2022] 448 ITR 518 (SC). It has been held by the Hon’ble Supreme Court that Employee contributions to PF and ESI that are not deposited by the due date prescribed under the respective welfare statutes are not deductible under Section 36(1)(va) of the Act. Therefore, late deposits, even if made before filing the tax return, cannot be claimed as a deduction under Sec…

Sol Entertainment Private Limited, Mumbai vs. ITO Ward 11(2)(3), Mumbai

In the result, the appeal filed by the assessee stands dismissed

ITA 4924/MUM/2025[2013-14]Status: DisposedITAT Mumbai12 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 115JSection 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)Section 36(1)(va)Section 43B

…uding CIT v. Alom Extrusions Ltd. and Hindustan Organics Chemicals Ltd. (Bom HC). This submission, however, is no longer sustainable in law in view of the authoritative pronouncement of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v. CIT [(2022) 448 ITR 518 (SC)]. In that case, the Supreme Court dealt directly with the disallowance of employees' contributions to welfare funds under section 36(1)(va) and held that the benefit of section 43B is available only for employer's contributions, and not for employees' contributions, which are governed separately by section 36(1) (va). The Court clarified tha…

Ziqitza Healthcare Ltd, Mumbai vs. Pr. Commissioner of Income Tax -4, Mumbai

In the result, the appeal is accordingly, allowed

ITA 3637/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Nov 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Prabhash Shankar, Hon’Bleziqitza Healthcare Ltd., Principal Cit - 4, 23, Sunshine Tower, Mumbai. Vs. Senapati Bapat Marg, Delisle Road, Dadar West, Mumbai 400 013. Pan Aaacz1733C (Appellant) (Respondent)

For Appellant: Shri Ketan L Vajani-CAFor Respondent: Shri Arun Kanti Datta – CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri Prabhash Shankar, Hon’ble Accountant Member Ziqitza Healthcare Ltd., Principal CIT - 4, 23, Sunshine Tower, Mumbai. Vs. Senapati Bapat Marg, Delisle Road, Dadar West, Mumbai 400 013. PAN AAACZ1733C (Appellant) (Respondent) Appellant By : Shri Ketan L Vajani-CA Respondent By : Shri Arun Kanti Datta – CIT-DR Date of Hearing : 10.11.2025 Date of Pronouncement: 10.11.2025 O R D E R Per Justice (Retd.) C V Bhadang, President: The challenge in this appeal by the assessee is to the order d…

Universal Offset, Noida vs. ACIT Circle 5(3)(1), Noida

Appeal is dismissed

ITA 2149/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Nov 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royassessment Year: 2019-20

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2019-20 Universal Offset,B-3, Sector-67, Vs ACIT, Circle-5(3)(1), Gautam Budh Nagar, Noida-201301. Noida. PAN: AAAFU 1231 D APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. S.K. Jadhav, CIT(DR) Date of hearing 22.09.2025 Date of pronouncement 07.11.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 23.05.2023 (DIN & Order No. ITBA/NFAC/S/2…

Dinesh Kumar Agarwal, Jaipur vs. DCIT/ACIT, Circle-2, Kota

In the result, the appeal of the assessee is dismissed

ITA 481/JPR/2025[2018-19]Status: DisposedITAT Jaipur30 Oct 2025AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyaldinesh Kumar Agarwal, Prime Rockwool, 500 Rajeev Gandhi Nagar 324005 Pan No.: Abkpa 4039Q ...... Appellant

For Appellant: Mr. Devang Gargieya, Adv., Ld. ARFor Respondent: Mr. Gaurav Awasthi, JCIT, Ld. DR

Section 143(1)Section 154Section 250Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dinesh Kumar Agarwal, Prime Rockwool, 500 Rajeev Gandhi Nagar 324005 PAN No.: ABKPA 4039Q ...... Appellant Vs. ACIT/DCIT, Circle-02, Kota …...Respondent Appellant by : Mr. Devang Gargieya, Adv., Ld. AR Respondent by : Mr. Gaurav Awasthi, JCIT, Ld. DR Date of hearing : 11/09/2025 Date of pronouncement : 30/10/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 24.01.2025 passed u/s. 250 of the Income Tax…

Jetsynthesys Private Limited, Pune vs. DCIT, Circle-7, Pune

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

ITA 346/PUN/2025[2017-18]Status: DisposedITAT Pune30 Oct 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.346/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Jetsynthesys Private Vs. Dcit, Circle-7, Pune. Limited, 101-104, 1St Floor, Metro House, Mangaldas Road, Pune- 411001. Pan : Aaicm1358A Appellant Respondent Assessee By : Shri Sarvesh Khandelwal Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 06.08.2025 Date Of Pronouncement : 30.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions Of The Act It Be Held That The Penalty Imposed U/S 270A

For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 270ASection 270A(9)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.346/PUN/2025 िनधा"रण वष" / Assessment Year : 2017-18 Jetsynthesys Private Vs. DCIT, Circle-7, Pune. Limited, 101-104, 1st Floor, Metro House, Mangaldas Road, Pune- 411001. PAN : AAICM1358A Appellant Respondent Assessee by : Shri Sarvesh Khandelwal Revenue by : Shri Ramnath P. Murkunde Date of hearing : 06.08.2025 Date of pronouncement : 30.10.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order date…

Checkmate Facility & Electronic Solution Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-1(1)(1), Vadodara

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

ITA 234/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Rameshwar P Meena, Sr.DR

Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 234/Ahd/2025 (िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2017-18) िनधा"रण िनधा"रण वष" वष" M/s. Checkmate Facility बनाम बनाम/ बनाम बनाम Dy. Commissioner of & Electronic Solution Income Tax Vs. Pvt. Ltd. Circle-1(1)(1), Aayakar Block-1B, 11th Floor, 1111 Bhawan, Baroda, Income to 1114, 1121, 1122, 73 Tax Office, Race Course East Avenue, Sarabhai Circle, Baroda 390007 Campus, Vadodara – 390023 [Anil R. Shah (C.A.), Shreeji House, 4th Floor, B/h.…

Unimed Technologies Limited, Halol vs. The Asstt. Commissioner of Income Tax, Circle-2(1)(1), Vadodara

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

…ted on the last working day before the due date. Relying on the decisions of the Hon’ble Gujarat High Court in CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) and the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC), the AO held that delayed deposits of employees’ contributions, even by a single day, are not allowable under section 36(1)(va) of the Act. Accordingly, a disallowance of Rs. 7,45,642/- was made and added back to the total income. The Assessing Officer also examined the claim of software expenses amounting to Rs. 14,49,002/-, which were clai…

Assistant Commissioner of Incometax, Race Course, Vadodara vs. Unimed Technologies Limited, Halol Panchmahal

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

Mahipal Yadav -Through Sunita (L/H)., Delhi vs. ITO, Ward 43(1), New Delhi

In the result, impugned order is modified to the extent of disallowance made u/s

ITA 1659/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthyआअसं.1659/िद"ी/2025 (िन.व. 2018-19) Mahipal Yadav, Through Sunita Legal Heir, C/O Ca M.R Sahu, House No. 651, 1St Floor, Sector-10A, Nr. G.D Goenka Public School, ...... अपीलाथ"/Appellant Gurgaon, Haryana 122001 Pan: Abypy-4143-R बनाम Vs. Income Tax Officer, R. No. 1709, 17Th Floor, E-2, Block Civic Centre, ..... "ितवादी/Respondent New Delhi 110002 अपीलाथ" "ारा/Appellant By : Shri M. R Sahu, Chartered Accountant "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 31/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), 15, Delhi [In Short ‘The Cit(A)’] Dated 31.01.2025, For Assessment Year 2018-19. 2. Shri M. R Sahu, Appearing On Behalf Of The Assessee Narrating Facts Of The Case Submitted That The Addition Was Made By The Cpc U/S.143(1) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’) Disallowing Assessee’S Claim U/S.23(1)(Va) Of The Act For Contribution Made Towards To Provident Fund (Pf) &

For Appellant: Shri M. R Sahu, Chartered AccountantFor Respondent: Ms. Sudha Gupta, Sr. DR

Section 143(1)Section 154Section 23(1)(va)Section 36(1)(va)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1659/िद"ी/2025 (िन.व. 2018-19) Mahipal Yadav, Through Sunita Legal Heir, C/o CA M.R Sahu, House No. 651, 1st Floor, Sector-10A, Nr. G.D Goenka Public School, ...... अपीलाथ"/Appellant Gurgaon, Haryana 122001 PAN: ABYPY-4143-R बनाम Vs. Income Tax Officer, R. No. 1709, 17th Floor, E-2, Block Civic Centre, ..... "ितवादी/Respondent New Delhi 110002 अपीलाथ" "ारा/Appellant by : Shri M. R Sahu, Chartered Accountant "ितवादी"ारा/Respondent by…

Security Printing and Mintingcorporation of India Ltd, New Delhi vs. ACIT, Circle 22(2), New Delhi

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

ITA 1665/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

…ue date as prescribed in the respective PF/ESIC Act 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. 21. The assessee another grievance is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT…