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 367,164 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

New Vision Softeocom & Consultabcy P Ltd, Bhopal vs. The DCIT/ACIT 3(1), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2021[2019-20]Status: DisposedITAT Indore22 Feb 2023AY 2019-20

Bench: The Last Date Of Filing The Income Tax Return U/S 139(1) Of The Act As Required By Section 43B(B) For Allowability Of Deduction On Actual Payment Basis.

For Appellant: Shri Aditya & Ajay Chhajad, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R

Section 139(1)Section 143Section 234ASection 250Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 New Vision Softcom & CIT(A) Consultancy Pvt. Ltd. /National Faceless Appeal E-7 LIG 369, Arera Vs Centre (NFAC), Colony, Bhopal-462016 New Delhi PAN: AABCN9536E (Respondent) (Appellant) Assessee by: Shri Aditya & Ajay Chhajad, A.R. Revenue by: Shri P.K. Mishra, CIT-D.R. Date of hearing : 12-12-2022 Date of pronouncement : 22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This ass…

Kwality Motel Shiraz, Bhopal vs. Asst Director of Income Tax CPC, Delhi

In the result, the appeal of the assessee is dismissed

ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Kwality Motel Shiraz 1, The Asst. Director of Shivaji Nagar, Income Tax, CPC, Indore Bhopal-462021 Vs (Respondent) PAN: AABFK1295Q (Appellant) Assessee by: Shri Manoj Fadnis, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order…

Prashanti Engineering Works P Ltd, Pithampur vs. The Asst.DCIT, CPC, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 171/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Under Section 139(1).

For Appellant: Shri Ashish Goyal &For Respondent: Shri Ashish Porwal, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Prashanti Engineering The Asst. Director of Works (P) Ltd. Plot No. Income Tax, CPC, 60A, Industrial Area No. Vs Bangalore 1, Pithampur- (Respondent) 454775(M.P.) PAN: AABCP8080B (Appellant) Assessee by: Shri Ashish Goyal & Shri N.D. Patwa, A.Rs. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL M…

Community Pure Water India Private Limited, Hyderabad vs. ITO, Ward-1(1), Hyderabad

In the result, both the appeals are dismissed

ITA 91/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 Feb 2023AY 2018-19

Bench: Shri K.Narasimha Chary

For Appellant: Shri M.V. Anil Kumar, ARFor Respondent: Ms. P. Sumitha for Shri Ajith Kumar Laskar, DR

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

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण वर्ा अपीलधर्थी / प्रत्‍यर्थी/ ITA Nos. / A.Y. Appellant Respondent Community Pure The Income Tax 90/Hyd/23 2019-20 Water India Private Officer, Limited, Ward-1(1), 91/Hyd/23 2018-19 Hyderabad Hyderabad [PAN No. AAECC3815C] निर्धाररती द्वधरध/Assessee by: Shri M.V. Anil Kumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. P. Sumitha for Shri Ajith Kumar Laskar, DR सुिवधई की तधरीख/Date of hearing: 20/02/2023 घोर्णध की तधरीख/Pronouncement on: 21/02/20…

Community Pure Water India Private Limited, Hyderabad vs. ITO, Ward-1(1), Hyderabad

In the result, both the appeals are dismissed

ITA 90/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Feb 2023AY 2019-20

Bench: Shri K.Narasimha Chary

For Appellant: Shri M.V. Anil Kumar, ARFor Respondent: Ms. P. Sumitha for Shri Ajith Kumar Laskar, DR

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

Nissan Enterprises Ltd, Mumbai vs. DCIT CPC Bangalore, Kanataka

In the result, appeal of the assessee is dismissed

ITA 3270/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Feb 2023AY 2018-19

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

…e. 3. We have heard rival submissions and perused the materials available on record. Since the issue is already covered in favour of the Revenue by the recent decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518, we proceed to dispose of this appeal by hearing the ld. DR and perusing the materials available on record. It is not in dispute that the employees 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…

Data Glove It Solutions Private Limited, New Delhi vs. Income Tax Officer, Circle 7(1), New Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 994/DEL/2021[2018-2019]Status: DisposedITAT Delhi15 Feb 2023AY 2018-2019

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri R.K. Jain, Sr.DR

Section 143(1)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.994/DEL/2021 Assessment Year 2018-19 Data Glove IT Solutions Private Vs. Income Tax Officer, Limited, Circle-7(1), 2 DDA Flat Mandakini Enclave, New Delhi. Alaknanda, New Delhi. TAN/PAN: AABC17672N (Appellant) (Respondent) Appellant by: None Respondent by: Shri R.K. Jain, Sr.DR Date of hearing: 09 02 2023 Date of pronouncement: 15 02 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order…

Weather Comfort Engineers Private Limited, New Delhi vs. CPC Itd, Bengaluru

In the result, the appeal of the assessee is dismissed ex-parte

ITA 959/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Feb 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri R.K. Jain, Sr.DR

Section 143(1)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.959/DEL/2021 Assessment Year 2018-19 Weather Comfort Engineers Private Vs. ADIT-CPC, Limited,, Bengaluru. K-30, Lajpat Nagar-2, New Delhi. TAN/PAN: AAACW2896F (Appellant) (Respondent) Appellant by: None Respondent by: Shri R.K. Jain, Sr.DR Date of hearing: 09 02 2023 Date of pronouncement: 15 02 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (…

M/S. Virtex Engineers, Mumbai vs. CIT (A) NFAC, Delhi

Accordingly, the appeal of the assessee for the A.Y. 2017-18 is partly allowed

ITA 90/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Feb 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vranda U Matkarni, DR

Section 143Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA No. 90/MUM/2022 (Assessment Year: 2018-19) Virtex Engineers 3-A, Ashirwad Building, CIT (Appeals) 1 s t Floor, NFAC, Delhi Vs. Govandi Road, Chembur, Mumbai-400 071 (Appellant) (Respondent) PAN No. AAAFV1343D Assessee by : Shri Vimal Punamiya, AR Revenue by : Shri Vranda U Matkarni, DR Date of hearing: 06.02.2023 Date of pronouncement : 09.02.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 89/Mum/2022 is filed by Virtex engineers, Mumbai against the order passed by the National Fac…

M/S. Virtex Engineers, Mumbai vs. CIT (A) NFAC, Delhi

Accordingly, the appeal of the assessee for the A.Y. 2017-18 is partly allowed

ITA 89/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Feb 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vranda U Matkarni, DR

Section 143Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

Naresh Kumar Chawla, Faridabad vs. ACIT Circle-2(1), Faridabad

In the result, appeal of the assessee is 13

ITA 1188/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Feb 2023AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhary

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Jeetender Chand

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

…s and further submitted that the addition made by AO needs to be upheld in view of the recent decision of Hon’ble Hon’ble Supreme Court in the 7 ITA.No.1188/Del./2022 Naresh Kumar Chawla. case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). 10. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI. It is an undisputed fact that during the year under consideration there was delay on the part of the assessee in depositing empl…

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Ramkrishna Forgings Ltd

In the result the appeal is partly allowed

ITAT/258/2022HC Calcutta08 Feb 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant Mr. S.M. Surana, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …For Respondent

Section 260ASection 36Section 37Section 43(5)Section 43B

…st the revenue. So far as the third substantial question of law is concerned the said issue has to be answered in favour of the revenue and against the assessee in the light of the decision of the Hon’ble Supreme Court in CIT Vs. Checkmate Services P. Ltd.; [448 ITR 518 (SC)]. Thus following the above decision the substantial question of law no. 3 is answered in favour of the revenue. In the result the appeal is partly allowed. The substantial questions of law No. 1 and 2 are answered against the revenue and substantial question of law No. 3 is answered in favour of the revenue.…

Bt Data and Surveying Services India Private Limited, New Delhi vs. Circle-4(2), New Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 1658/DEL/2021[2018-19]Status: DisposedITAT Delhi07 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma[Assessment Year : 2018-19] Bt Data & Surveying Services Vs Ito, India Pvt.Ltd., Level-2, Elegance Circle Int. Tax-4(2), Tower, Jasola District Centre, Old Delhi. Mathura Road, New Delhi-110024. Pan-Aafcb7229Q Appellant Respondent Appellant By None Respondent By Shri Kanav Bali, Sr.Dr Date Of Hearing 03.01.2023 Date Of Pronouncement 07.02.2023 Order

Section 143(1)Section 2(24)(x)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year : 2018-19] BT Data and Surveying Services vs ITO, India Pvt.Ltd., Level-2, Elegance Circle Int. Tax-4(2), Tower, Jasola District Centre, Old Delhi. Mathura Road, New Delhi-110024. PAN-AAFCB7229Q APPELLANT RESPONDENT Appellant by None Respondent by Shri Kanav Bali, Sr.DR Date of Hearing 03.01.2023 Date of Pronouncement 07.02.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of Ld. CIT(A…

Shrihari Diagems (V), New Delhi vs. DCIT CPC, Banglore

In the result, the appeals in ITA No

ITA 1566/DEL/2020[2018-19]Status: DisposedITAT Delhi07 Feb 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryshrihari Diagems (V) Vs. Dcit A-22, Rear Portiona Green Cpc Park, New Delhi-110 016 Banglore Pan No. Adjfs 2982 H (Appellant) (Respondent) Assessee By --None-- Revenue By Shri B. M. Singh, Sr. D.R. Date Of Hearing: 30.01.2023 Date Of Pronouncement: 07.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.07.2020 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

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

…) of the Act on account of delayed deposit of PF and ESI dues of the employees. He further submitted that the issue of delayed payment has now been settled by Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). 7. We have heard the Learned DR and perused the material available on record. The issue in the present grounds is with respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI. We find that Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra) has held that the contribution by the employees…

B4S Solution P.Ltd, Ghaziabad vs. ACIT, Circle-4(2), New Delhi

In the result, Appeal filed by the assessee is dismissed

ITA 2187/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Shri Abhishek AgarwalFor Respondent: Shri Kanv Bali

Section 10(34)Section 139(1)Section 143(1)(a)Section 154Section 2(24)Section 3Section 36Section 36(1)(va)

…1 M/s. B4S Solution P. Ltd., G’bad IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2187/DEL/2022 (A.Y 2018-19) B4S Solution Pvt. Ltd., Vs. ACIT, Ch. No. 206-207, Circle : 4 (2) Ansal Satyam, RDC, New Delhi. Raj Nagar, Ghaziabad, Uttar Pradesh – 201 002. (RESPONDENT) PAN No. AABCB4705D (APPELLANT) Assessee by : Shri Abhishek Agarwal, Advocate; Department by: Shri Kanv Bali, Sr. D.R.; Date of Hearing 23.01.2023 Date of Pronouncement 06 .02.2023 ORDER PER YOGESH KUMAR U.S., JM This…

M/S Nigam Jewels Pvt. Ltd., H-45, Sez 1, Riico Industrial Area, Sitapura, Jaipur vs. CPC, Bangalore/ ACIT/DCIT, Circle-7, Jaipur

In the result, the appeal of the assessee is allowed

ITA 356/JPR/2022[2020-21]Status: HeardITAT Jaipur06 Feb 2023AY 2020-21

Bench: Due Date Of Filing Of Return. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Mirza Azhar Baig (JCIT)

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

…when the jurisdictional high Court has taken a view in favour of the assessee, the same cannot be a subject matter of adjustment u/s 143(1)(a). 3. The Hon'ble Supreme Court in its decision dt. 12.10.2022 in case of Checkmate Services Pvt. Ltd. & Ors. Vs. CIT 218 DTR 401 has held that the employees contribution towards IT & ESI is allowable as deduction u/s 36(1)(va) only if payment is made within the due dates under the respective Act. However, on that basis the adjustment made by AO & confirmed by Ld. CIT(A) cannot be upheld in view of decision of Hon'ble Punjab & Haryana High Court in case of CIT. Vs. Ilaryana…

Green Agro Pack Private Limited, Bangalore vs. The ADIT, CPC, Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1181/BANG/2022[2019-2020]Status: HeardITAT Bangalore02 Feb 2023AY 2019-2020

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2019-20

For Appellant: Shri Balaram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2019-20 M/s. Green Agro Pack (P) Ltd., Vs. The Assistant Director No.232, 13th Cross, 2nd Stage, of Income Tax, Indiranagara, CPC, Bengaluru – 560 038. Bengaluru. PAN: AAACG 4142N APPELLANT RESPONDENT Appellant by : Shri Balaram R. Rao, Advocate Respondent by : Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.02.2023 Date of Pronouncement : 02.02.2023 O R D E R Per Padmavathy S., Accountant Member This appeal by the a…

Hindustan Facilities Private Limited, Mumbai vs. DCIT, Circle 2 (1)(1), Mumbai

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

ITA 3162/MUM/2022[2020-21]Status: DisposedITAT Mumbai31 Jan 2023AY 2020-21

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3162/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2020-21) Dcit Circle-2(1)(1) Hindustan Facilities P.Ltd Mumbai, Mumbai. Ayakar Bhavan, Unit No.18, Desh Udhyog बिधम/ Mumbai Maharashtra- Co-Op Soc, Caves Road, Vs. 400020 Near Heatech India, Estate Jogeshwari(E). Mumbai-400060 स्थायीलेखासं./जीआइआरसं./ Pan No. Aacch2393A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : None अपीलाथीकीओरसे/ Appellant By : प्रत्यथीकीओरसे/Respondent By : Shri Minal Kamble- Sr.Dr सुनवाईकीतारीख/ : 30.01.2023 Date Of Hearing घोषणाकीतारीख / : 31.01.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 17.11.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi For Ay 2020-2, In Relation To The 2

For Respondent: Shri Minal Kamble-

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

…u/s 139(1). The CPC has made a adjustment in the intimation passed u/s 143(1) by making an addition of Rs. 25,26,246/-. 5. The Ld.CIT(A), has relied upon the decision of Hon’ble Supreme Court in the case of “Checkmate Services Private Limited vs. CIT” 2022, 448 ITR 518, order dated 12.10.2022 and has confirmed the addition. 6. On the perusal of the grounds of appeal, it is seen that Assessee has stated that the payment of employee contribution to the provident fund for the month of April 2019, was made before the due date prescribed under respective Act which was 15th May 2019 and therefore, no disallowance u/…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…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.192/Asr/2022 Assessment Year: 2018-19 Navodaya Times Private Ltd. Vs. Dy. Commissioner of Civil Lines, Jalandhar, Punjab. Income Tax, Circle-1, [PAN: AAECN9393A] Jalandhar. (Respondent) (Appellant) Appellant by Sh. Sandeep Vijh, CA Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissione…

The Metropolitan Co-Operative Housing Society Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, the ITA No

ITA 1044/BANG/2022[2018-19]Status: DisposedITAT Bangalore27 Jan 2023AY 2018-19

For Appellant: Shri. Sandeep, CAFor Respondent: Shri.Ganesh R Gale, Standing Counsel

Section 139(1)Section 143(1)Section 63Section 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORESHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1044 & 1045/Bang/2022 Assessment Years : 2018-19, 2019- 20 M/s. The Metropolitan Co-operative DCIT, Housing Society Ltd., CPC, No.21, Govind Floor, Vidhana Vs. Bengaluru. Soudha, Vidhana Veedi, Bengaluru –560 001. PAN : AAAAT 0990 P APPELLANT RESPONDENT Assessee by : Shri. Sandeep, CA Revenue by : Shri.Ganesh R Gale, Standing Counsel. Date of hearing : 12.01.2023 Date of Pronouncement : 31.01.2023 O R D E R These are two appeals filed by the assessee against the separate order passed by the N…