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 367,181 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

K A Hospitality Private Limited, Mumbai vs. Icome Tax Department -CPC-Bagalore, Bangalore

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

ITA 1325/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Jun 2023AY 2019-20

Bench: Shri B.R.Baskaran & Shri Vikas Awasthym.A No.159/Mum/2023 [ Arising Out Of Ita No.1325/Mum/2022 (A.Y.2019-20)]

For Appellant: Shri A.N.ShahFor Respondent: Shri Soumendu Kumar Dash
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

…r due date as specified under the relevant Acts i.e. Provident Fund Act and Employees State Insurance Act, 1948. The ld. Departmental Representative submitted that the Hon'ble Supreme Court of India in the case of Checkmate Services India (Pvt.) Ltd. vs. CIT, 448 ITR 518 has held that Employees contribution towards PF and ESIC after due date under the respective Acts is not allowable as deduction. 3. Per contra, Shri A.N.Shah appearing on behalf of the assessee vehemently opposed the Miscellaneous Application. The ld. Authorized Representative for the assessee /respondent submitted that in assessee’s case assess…

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

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

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

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

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 296/BANG/2023[2020-21]Status: DisposedITAT Bangalore01 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 295/BANG/2023[2019-20]Status: DisposedITAT Bangalore01 Jun 2023AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 294/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

ACIT, New Delhi vs. M/S. the Fertilizer Corporation of India, Noida

In the result, the appeal of the revenue for A

ITA 3357/DEL/2016[2009-10]Status: DisposedITAT Delhi01 Jun 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…ESI. 13.1. We have heard the rival submissions and perused the materials available on record. At the outset, this issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employee’s contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the ent…

ACIT, New Delhi vs. M/S. the Fertilizer Corporation of India, Noida

In the result, the appeal of the revenue for A

ITA 3356/DEL/2016[2008-09]Status: DisposedITAT Delhi01 Jun 2023AY 2008-09

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…ESI. 13.1. We have heard the rival submissions and perused the materials available on record. At the outset, this issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employee’s contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the ent…

ACIT, New Delhi vs. M/S. the Fertilizer Corporation of India, Noida

In the result, the appeal of the revenue for A

ITA 3355/DEL/2016[2007-08]Status: DisposedITAT Delhi01 Jun 2023AY 2007-08

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…ESI. 13.1. We have heard the rival submissions and perused the materials available on record. At the outset, this issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employee’s contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the ent…

DCIT, New Delhi vs. M/S. the Fertilizer Corporation of India Ltd, Noida

In the result, the appeal of the revenue for A

ITA 5468/DEL/2015[2004-05]Status: DisposedITAT Delhi01 Jun 2023AY 2004-05

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…ESI. 13.1. We have heard the rival submissions and perused the materials available on record. At the outset, this issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employee’s contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the ent…

DCIT, New Delhi vs. M/S. the Fertilizer Corporation of India Ltd, Noida

In the result, the appeal of the revenue for A

ITA 5467/DEL/2015[2003-04]Status: DisposedITAT Delhi01 Jun 2023AY 2003-04

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…ESI. 13.1. We have heard the rival submissions and perused the materials available on record. At the outset, this issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employee’s contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the ent…

The Braithwaite Burn and Jessop Construction Company Limited, Kolkata vs. ACIT, Circle-1(2), Kolkata

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

ITA 249/KOL/2023[2017-18]Status: DisposedITAT Kolkata31 May 2023AY 2017-18

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Swaraj Kumar, FCAFor Respondent: Shri Manas Mondal, Addl. CIT, Sr. DR
Section 139(1)Section 143(3)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 The Braithwaite Burn and Assistant Commissioner of Jessop Construction Company Income Tax, Circle-1(1), Limited. Vs. Kolkata. 27, R. N. Mukherjee Road, Kolkata-700001. (PAN: AAACT9760B) (Appellant) (Respondent) Present for: Appellant by : Shri Swaraj Kumar, FCA Respondent by : Shri Manas Mondal, Addl. CIT, Sr. DR Date of Hearing : 30.05.2023 Date of Pronouncement : 31.05.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by th…

T & I Global Limited, Kolkata vs. DCIT, Circle-4(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 471/KOL/2022[2018-2019]Status: DisposedITAT Kolkata31 May 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 471/Kol/2022 Assessment Year : 2018-19 T & I Global Limited Vs. DCIT, Circle-4(1), Kolkata 11, Jassal House, 4A, Auckland Square, Kolkata-700017. PAN: AAACT 8460 G Appellant Respondent Date of Hearing 30.05.2023 Date of Pronouncement 31.05.2023 For the Assessee Shri Chirag Desai, AR For the Revenue Shri G. Hukugha Sema, CIT ORDER PER SHRI SONJOY SARMA, JM: This appeal of the assessee for the assessment year 2018-19 is directed against the order dated 10…

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

DCIT Circle-1, Thane vs. M/S. Canterburg Tech-Bpo (India) Pvt. Ltd (, Mumbai

In the result, the appeal of the Revenue is allowed

ITA 629/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Dcit, Circle-1, Thane Room M/S Canterburg Tech-Bpo No. 22, B-Wing 6Th Floor, Ashar (India) Pvt. Ltd., It Park, Wagle Industrial Vs. Plot No. Cst-254, 2Nd Floor, Estate, Thane(W)-400604. Thakur Complex Station Road, Gonvandi, Mumbai-400088. Pan No. Aaccc 8523 B Appellant Respondent Assessee By : None Revenue By : Ms. Richa Gulati, Dr : Date Of Hearing 25/05/2023 Date Of Pronouncement : 31/05/2023 Order

For Appellant: NoneFor Respondent: Ms. Richa Gulati, DR
Section 139(1)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 DCIT, Circle-1, Thane Room M/s Canterburg Tech-BPO No. 22, B-Wing 6th floor, Ashar (India) Pvt. Ltd., IT Park, Wagle Industrial Vs. Plot No. CST-254, 2nd floor, Estate, Thane(W)-400604. Thakur Complex Station Road, Gonvandi, Mumbai-400088. PAN No. AACCC 8523 B Appellant Respondent Assessee by : None Revenue by : Ms. Richa Gulati, DR : Date of Hearing 25/05/2023 Date of pronouncement : 31/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal…

Creative Textile Mills Private Limited, Mumbai vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 409/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Creative Textile Mills Pvt. Ltd., Dcit Cpc, 212, Cama Indl. Esate, Sun Post Box No. -1 Electronic Mill Compound, Lower Parel, Vs. City Post Office, Mumbai-400013. Karnataka-560 100. Pan No. Aaacc 5458 P Appellant Respondent Assessee By : Mr. Sunil Hirawat Revenue By : Ms. Richa Gulati Date Of Hearing : 22/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: Mr. Sunil HirawatFor Respondent: Ms. Richa Gulati
Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Creative Textile Mills Pvt. Ltd., DCIT CPC, 212, Cama Indl. Esate, Sun Post Box No. -1 Electronic Mill Compound, Lower Parel, Vs. City Post Office, Mumbai-400013. Karnataka-560 100. PAN No. AAACC 5458 P Appellant Respondent Assessee by : Mr. Sunil Hirawat Revenue by : Ms. Richa Gulati Date of Hearing : 22/05/2023 : Date of pronouncement 31/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated…

Joseph Leslie & Company LLP, Mumbai vs. Circle 22(1), Mumbai, Lalbaug

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

ITA 297/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Joseph Leslie & Company Llp, Circle 22(1), 3Rd Floor, Leslico House, Piramal Chamber, Vs. Bhavani Shankar Road, Lalbaug, Parel, Dadar West, Mumbai-400012. Mumbai-400028. Pan No. Aahfj 7149 Q Appellant Respondent Assessee By : None Revenue By : Ms. Richa Gulati Date Of Hearing : 23/05/2023 Date Of Pronouncement : 31/05/2023 Order

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Joseph Leslie & Company LLP, Circle 22(1), 3rd floor, Leslico House, Piramal Chamber, Vs. Bhavani Shankar Road, Lalbaug, Parel, Dadar West, Mumbai-400012. Mumbai-400028. PAN No. AAHFJ 7149 Q Appellant Respondent Assessee by : None Revenue by : Ms. Richa Gulati Date of Hearing : 23/05/2023 Date of pronouncement : 31/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal is directed against order dated 17.12.2021 passed by the Ld. Commissioner…

Apcer Life Sciences India Limited, Mumbai vs. Assessing Officer, National E-Assessment Centre, Mumbai

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

ITA 2882/MUM/2022[2018-2019]Status: DisposedITAT Mumbai31 May 2023AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Apcer Life Sciences India Limited Assessing Officer G-040, Vikas Centre, 104, S V Road, National E-Assessment Centre, Vs. Santacruz (W), Mumbai-400 054 Delhi

For Appellant: Shri M. SubramanianFor Respondent: Shri Manoj Kumar Sinha
Section 115BSection 143(1)Section 143(3)Section 156Section 250Section 36(1)(va)

…der the relevant Acts and but before the due date of filing of the returns u/s. 139(1) of the Act. This issue is no longer res integra as the same is covered by the decision of the Hon'ble Apex Court in the case of Checkmate Services (P) Ltd. vs. CIT [2022] 448 ITR 518 (SC), wherein it was held that the delayed payment of employees contribution towards PF & ESI, if the same was paid after the due date specified under the relevant act inspite of the same being paid 5 Apcer Life Sciences India Limited vs. Assessing Officer before the due date of filing of the returns u/s. 39(1) of the Act. Hence, we find no mer…

Home First Finance Company India Ltd., Mumbai vs. ADIT (CPC) & DCIT, Circle 10(1)(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2109/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.2109/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Home First Finance बिधम/ Acit, Cpc (Respondent Company India Limited No.1) Vs. 511, Acme Plaza 136, Dcit, Circle-10(1)(1), Andheri Kurla Road, Mumbai (Respondent Andheri East-400059. No.2) 209, 2Nd Floor, Aayakar Bhawan, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacch3317E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Pratik Shah Revenue By: Dr. Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 26/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 27.06.2022 For Ay. 2019-20. 2. Even Though, We Had Allowed The Appeal Vide Order Dated 28.09.2022, The Same Has Been Recalled In Ma No. 209/Mum/2023. The Only Issue Is Regarding The Disallowance Confirmed By Ld. Cit(A) Regarding Employee’S Contribution Towards Pf/Esi To The Tune Of Rs.42,34,050/-. 3. We Have Heard Both The Parties & Perused The Records. The Cpc Banglore Processed The Return Of Income U/S 143(1) Income Tax Act, 1961 (Hereinafter “The Act”) & Made Adjustment Of Rs.42,34,050/- U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act For Late Deposit Of Employee’S Contribution To Epf/Esic Beyond The Due Date As Prescribed In The Specified Act (Pf/Esic Acts). The Assessee Has Referred The Decision Of Hon’Ble Jurisdictional High Court In The Case

For Appellant: Shri Pratik ShahFor Respondent: Dr. Samuel Pitta (Sr. AR)
Section 143(1)Section 36(1)(va)

…arious other decisions of other High Courts and Tribunals. However, we find that the case laws relied upon by the assessee cannot came to the rescue in the light of the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518). In this decision the Hon’ble Supreme Court held that for allowing the deduction such amounts (employee’s contribution to PF/ESIC) are deposited within the due date as prescribed in the specified Act in the relevant funds. If the employer/assessee fails to deposit the amount towards employee’s contribution on or before the due date as prescribed…

Gulermak-Tpl Pune Metro Joint Venture, Mumbai vs. Assistant Commissioner of Income Tax, Centralised Processing Centre, Bengaluru, Karanataka

In the result, appeal filed by the assessee is dismissed

ITA 1979/MUM/2022[2020-21]Status: DisposedITAT Mumbai31 May 2023AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm

For Appellant: Shri Darshan KoikarFor Respondent: Dr. Samuel Pitta (Sr. AR)
Section 143(1)Section 36(1)(va)

…various other decisions of other High Courts and Tribunals. However, we find that the case laws relied upon by the assessee cannot come to its aid, in the light of the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518). In this decision the Hon’ble Supreme Court held that for allowing the deduction such amounts (employee’s contribution to PF/ESIC) are deposited within the due date as prescribed in the specified Act in the relevant funds. If the employer/assessee fails to deposit the amount towards employee’s contribution on or before the due date as prescribed…