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 367,154 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

Rishi Parkash, Sonipat vs. Income Tax Officer, Sonipat

Appeal is allowed in above terms

ITA 3230/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…iling section 139(1) return. 4. It is in this factual backdrop that the Revenue vehemently argues that such a disallowance of ESI/PF claim which is otherwise held as not allowable in light of Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC) has been rightly rejected in the assessee’s case involving section 143(1) processing. It further quotes Woodland (Aero Club) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.com 207 (Del.) deciding the very issue in it’s favour and against the assessee as well. It could hardly dispute that yet another hon’ble non- jurisdictional high court in Raj Kumar…

Cogneesol Private Limited, Mohali vs. Addljcit (A), Aurangabad

ITA 526/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh24 Sept 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 526/Chd/2024 निर्धारण वर्ष / Assessment Year: 2017-18

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Sh. Vivek Vardhan, Addl. CIT, Sr.DR
Section 36(1)(va)Section 37Section 43B

…of the Income Tax Act. The assessee was unable to pay employees' contribution to respective ESI/PF Accounts within the due date, therefore, following the judgement of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC), addition has been confirmed. 3. On due consideration of the record with the assistance of ld. Representative, we do not find any merit in this appeal. The Ld. CIT(A) has rightly confirmed the disallowance. It has not been demonstrated before us as to how employees' contribution was paid to respective ESI/PF accounts within due date and if…

Tangerine Design Pvt Ltd, Gurgaon vs. ACIT, Circle-25(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 3356/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwalm/S Tangerine Design Private Cpc-Itr Limited, (On Behalf Of Ao) Plot No.9, Sector-4, Imt Vs. Nfac, Ao Range Code-46, Manesar, Gurgaon, C.R. Building, Haryana-122050. New Delhi-110002. Pan-Aaect6475H (Appellant) (Respondent) Assessee By None Department By Shri Shyam Manohar Singh, Sr. Dr Date Of Hearing 22/09/2025 Date Of Pronouncement 22/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 24.04.2025 In Appeal No. Cit(A), Delhi-9/10044/2020-21 Arising Out Of The Order Passed U/S 143(1) Of The Income Tax Act, 1961 Dated 17.10.2019 For Assessment Year 2018-19. 2. In The Present Appeal Assessee Has Challenged The Order Of Ld. Cit(A), Nfac Wherein The Ld. Cit(A) Confirmed The Addition Made On Account Of Delayed Payment Of Employee’S Contribution Towards Esi/Epf. Tangerine Design Pvt. Ltd. Vs. Acit 3. None Appeared On Behalf Of The Assessee.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Tangerine Design Private CPC-ITR Limited, (On behalf of AO) Plot No.9, Sector-4, IMT Vs. NFAC, AO Range Code-46, Manesar, Gurgaon, C.R. Building, Haryana-122050. New Delhi-110002. PAN-AAECT6475H (Appellant) (Respondent) Assessee by None Department by Shri Shyam Manohar Singh, Sr. DR Date of Hearing 22/09/2025 Date of Pronouncement 22/09/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Commissioner of I…

Umang Boards Limited, Jaipur vs. DCIT, Circle-1 Jaipur, Jaipur

12. In view of the above discussion, this appeal filed by the assessee is hereby dismissed

ITA 969/JPR/2025[2018-2019]Status: DisposedITAT Jaipur18 Sept 2025AY 2018-2019

Bench: Learned Cit(A), Challenging Intimation U/S 143(1) Of The Act, Relating To The Assessment Year 2018-19. Said Appeal Came To Be Dismissed, While Observing That Despite Issuance Of Notices U/S 250 Of The Act, There Was No Participation In The Appellate Proceedings By The Appellant & The Appeal Deserved To Be Dismissed In View Of The Material On Record.

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(1)Section 143(1)(a)Section 250Section 36

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 969/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Umang Boards Limited cuke The DCIT, Vs. B-7, Umang House Bharat Mata Path, Circle-1 Jaipur. Jamna Lal Bajaj Marg, M.I. Road, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACU3931H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, C.A. jktLo dh vksjls@Revenue…

Vaks Multiple Service Private Limited, Faridabad vs. ACIT, Faridabad

In the result, Miscellaneous Application of the Revenue is dismissed

ITA 3255/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Sept 2025AY 2019-20

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vaks Multiple Service Vs Acit Plot No. 58-59, D L F Main Cgo Complex, Nh 4, Market, Sector-11, Faridabad, Nit, Faridabad, Haryana Haryana Pan: Aaecv4819M Appellant Respondent Assessee By Sh. Ankit Gupta, Ca Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 03/09/2025 Date Of Pronouncement 17/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. Cit(A)/Nfac’ For Short), New Delhi Dated 17/03/2025 For The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That, The Assessee Filed Its Return Of Income For The A.Y.2019-20 Having Gross Total Income Of Rs. 79,44,337/-. During The Processing Of Itr U/S. 143(1)(A), The Cpc Had Disallowed Rs. 33,02,357/- On Account Of Delay In Payment Of Employees Share Of Esi & Pf. Being Aggrieved With The Aforesaid Disallowance Of Rs. 33,02,357/-, The Assessee Filed An Appeal Before National Faceless Appeal Centre (Nfac). The Cit (Nfac) Vide Order Vaks Multiple Service Pvt. Ltd. Vs. Acit

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

…1 ITA No.3255/Del/2025 Vaks Multiple Service Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vaks Multiple Service Vs ACIT Plot No. 58-59, D L F Main CGO Complex, NH 4, Market, Sector-11, Faridabad, NIT, Faridabad, Haryana Haryana PAN: AAECV4819M Appellant Respondent Assessee by Sh. Ankit Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 03/09/2025 Date of Pronouncement 17/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee agains…

Climax Overseas Private Limited, New Delhi vs. DCIT Circle- 4(2), Delhi

The appeal is allowed

ITA 2267/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2017-18

For Appellant: Shri Rakesh Kumar Khiwani, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139Section 143(3)Section 144ASection 154Section 2Section 37Section 43B

…el/2022 arising out of ITAs No.1101 & 1102/Del/2021 titled ITD, CPC vs. Shri Dinesh Kumar, vide order dated 31.03.2025, has taken into consideration the issue of applicability of the decision of the Hon’ble Supreme Court in Checkmate Services P. Ltd. vs. CIT, 143 Taxmann.com 178 and in the light of the decision of the Hon’ble Bombay High Court in Writ Petition 17175 of 2024 Infantry Security and Facilities through proprietor Tukaram M. Suryawanshi vs. The Income Tax Officer, Ward-4(5), concluded that the issue of PF and ESI deposits was a highly debatable issue and, accordingly, if the assessee is benefitted, can…

Asha Kiran Packaging, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

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

ITA 985/BANG/2025[2019-20]Status: DisposedITAT Bangalore16 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri K.S Nagesh, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Asha Kiran Packaging, Vs. The Income Tax Officer, No.27/1, Byrappa Garden, Ward – 6(3)(1), Bangalore North, Bengaluru. Jalahalli East S.O, Bengaluru – 560 013. PAN – AAHFA 7367 B APPELLANT RESPONDENT Assessee by : Shri K.S Nagesh, CA Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 26.06.2025 Date of Pronouncement : 16.09.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by…

Tara Pareek, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 822/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Sept 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyaltara Pareek, 41, Chhotu Ki Badi, Subhash Colony, Khedali Phatak, Kota 324 001 Pan No.: Bphpp 5220C ...... Appellant Vs.

For Appellant: Mr. Neeraj Jain, CA, Ld. ARFor Respondent: Mr. Gorav Avasthi, JCIT- Ld. DR
Section 132Section 142(1)Section 143(3)Section 153CSection 245DSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Tara Pareek, 41, Chhotu Ki Badi, Subhash Colony, Khedali Phatak, Kota 324 001 PAN No.: BPHPP 5220C ...... Appellant Vs. ACIT, Central Circle, Kota ...... Respondent Appellant by : Mr. Neeraj Jain, CA, Ld. AR Respondent by : Mr. Gorav Avasthi, JCIT- Ld. DR Date of hearing : 06/08/2025 Date of pronouncement : 15/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of the Ld. CIT(A), Udaipur-2 dated 12.03.2025 passed u/s. 25…

Smartenviro Systems Private Limited, Pune vs. I.T.O, Pune

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

ITA 1144/PUN/2025[2020-21]Status: DisposedITAT Pune12 Sept 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Shashank Ojha
Section 139(1)Section 154Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1144/PUN/2025 Assessment Year : 2021-22 Smartenviro Systems Private Vs. Income Tax Officer, Limited, Circle 5, Pune Sr. No.17/B, Plot No.5, Gala No.26, Pragati Industrial Complex, Kothrud, Pune-411038 Maharashtra PAN: ABACS1923J Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Shashank Ojha Date of hearing : 20.08.2025 Date of pronouncement : 12.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The ca…

Narayansinthy Gajendra Patro, Hyderabad vs. DCIT., Circle 13(1), Aayakar Bhavan, Hyderabad

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

ITA 698/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA Srikanth PolireddyFor Respondent: Sri Suresh Babu KN, Sr. AR
Section 143(1)Section 234Section 36(1)(va)Section 37(1)

…orting the order of the learned CIT(A) submitted that, now the issue of depositing employer’s contribution to the respective employees PF and ESI account has been settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs., CIT [2022] 143 Taxmann.com 178 (SC) wherein the Hon’ble Supreme Court held that, employees contribution to PF and ESI 10 ITA.No.698/Hyd./2025 beyond the due date prescribed under relevant Acts is not allowable as deduction u/sec.36(1)(va) r.w.s.43B of the Income Tax Act, 1961. In the present case, from the perusal of the audit report, the facts regarding payment of du…

Saraswaty Press Limited, Kolkata vs. ADIT, CPC, Bengaluru

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

ITA 1467/KOL/2025[2021-2022]Status: DisposedITAT Kolkata12 Sept 2025AY 2021-2022

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2021-22 Saraswaty Press Ltd..…….. ……………………………….……….……Appellant 11, B. T. Road, Belgharia, Kol - 700056. [Pan: Aaecs6328J] Vs. Acit, Cpc, Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Rip Das, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 09, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

Section 139(1)Section 143(1)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2021-22 Saraswaty Press Ltd..…….. ……………………………….……….……Appellant 11, B. T. Road, Belgharia, Kol - 700056. [PAN: AAECS6328J] vs. ACIT, CPC, Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri Rip Das, AR, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 09, 2025 Date of pronouncing the order : September…

Sri Sainath Associates, Lucknow vs. Dy.CIT-6, Lucknow

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

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

…I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 Sri Sainath Associates Vs. DCIT-6 L-1542, Sector-I, LDA Colony Kanpur Pratyaksh Kar Bhavan, Road, Lucknow-226012. Lucknow-226001. PAN: ABNFS5875R (Appellant) (Respondent) Appellant by Shri Saurabh Gupta, C.A Revenue by Shri Amit Kumar, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.649/Lkw/2024 has been filed by the assessee for asse…

DCIT, CC-2(2), Kolkata vs. Spml Infra Ltd, New Delhi

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

ITA 440/KOL/2025[2016-17]Status: DisposedITAT Kolkata11 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 13Section 143(2)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(iv)Section 36(1)(va)Section 43Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 440/KOL/2025 Assessment Year: 2016-17 DCIT, CC-2(2), Kolkata SPML Infra Ltd. Vs. (Appellant) (Respondent) PAN: AADCS2469K Appearances: Department represented by : Sanjay Mukherjee, CIT-DR. Assessee represented by : Debarghya Banerjee. AR. Date of concluding the hearing : 10-July-2025 Date of pronouncing the order : 11-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of the Commissioner of Incom…

Capacite Infraprojects Limited, Mumbai vs. ACIT/DCIT Central Circle 1(2), Mumbai

The appeal of the assessee are allowed in above terms

ITA 6315/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

Capacite Infraprojects Limited, Mumbai vs. ACIT/DCIT Central Circle 1(2) Mumbai, Mumbai

The appeal of the assessee are allowed in above terms

ITA 6309/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2025AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

Concept Motors (India) Pvt Ltd, Delhi vs. Assessing Officer, Circle-4(2), Delhi

ITA 373/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2018-19

Section 139(1)Section 143(1)Section 143(3)Section 36(1)(va)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Concept Motors (India) Pvt. Ltd., Vs Assessing Officer, A-406, Somdutt Chambers 1, Circle 4(2), New Delhi. 5 Bhikaji Cama Place, New Delhi-110066. PAN: AACCC 0613 J APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 08.09.2025 Date of pronouncement 09.09.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against…

Bhel Lcc Society Ltd, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 732/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.732/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Bhel Lcc Society Ltd Vs. Dy.Cit Hyderabad Circle 8(1) Pan:Aaatb6430D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Sai Keerthana राज" व "ारा/Revenue By:: Shri Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 01/09/2025 घोषणा की तारीख/Pronouncement: 04/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 27/02/2025 Of The Learned Cit (A)-Nfac Delhi, Arising From The Penalty Order Passed U/S 270A Of The I.T. Act For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: CA Sri Sai KeerthanaFor Respondent: : Shri Dr. Sachin Kumar, Sr.AR
Section 143(1)Section 143(1)(a)Section 143(3)Section 2Section 270ASection 36

…ITA No 732 of 2025 BHEL LCC SOCIETY Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.732/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) BHEL LCC Society Ltd Vs. Dy.CIT Hyderabad Circle 8(1) PAN:AAATB6430D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Sai Keerthana राज" व "ारा/Revenue by:: Shri Dr. Sachin Kumar, Sr.AR सुनवाई की तारीख/Date of hearing: 01/09/2025 घोषणा की तारीख/Pronouncement: 04/09/2025 आदेश/ORDER Per Vijay…

Satya Pratap Singh Kunwar, Uttar Pradesh vs. Jurisdictional Assessing Officer, Ward 2(3), Faridabad, Haryana

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

ITA 984/DEL/2025[2020-2021]Status: DisposedITAT Delhi03 Sept 2025AY 2020-2021

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER Satya Pratap Singh Kunwar, vs. ITO, Ward 2 (3), 508, Begum Bag Meerut, Faridabad. Begum Bag, S.O. Meerut – 250 001 (Uttar Pradesh). (PAN : ABJPM1566B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 11.08.2025 Date of Order : 03.09.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)…

Shivalik Ventures Private Limited, Mumbai vs. ACIT CC 8(1), Mumbai

ITA 1442/MUM/2025[2018-2019]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-2019

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194ISection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No. 1442/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 1443/Mum/2025 (Assessment Year: 2019-20) I.T.A. No. 1444/Mum/2025 (Assessment Year: 2020-21) Shivalik Ventures Pvt. Ltd. ACIT, CC-8(1), 656, 6th Floor, Aayakar Bhavan, A-104, Shiv Parvati Co. HSC. Soc. Ltd., Mahada Layout, Four Bunglow, Vs. M.K. Road, Mumbai-400020. Andheri (West), Maharashtra-400053. PAN: AALCS7683R Appellant) : Respondent) : Shri Vijay Mehta, CA & Appellant /Assessee by Tarang Mehta, Advocate Revenue / Respondent by : S…

Ravinder Kumar Jha, Ghaziabad vs. The Accessing Officer, Ward- 2(2)(2), Ghaziabad

In the result, appeal of the assessee is dismissed

ITA 4179/DEL/2025[2020-21]Status: DisposedITAT Delhi27 Aug 2025AY 2020-21

Bench: Shri M. Balaganeshsh. Ravinder Kumar Jha, Vs. The Assessing Officer, 1039, Near Old Magnum Ward-2(2), Ghaziabad Paper Mill Karkar, Jhandapur, Sahibabad, Ghaziabad, Up, 201010, India Pan: Aippj0007P Assessee By : None Revenue By: Shri Manoj Kumar, Sr. Dr Date Of Hearing 13/08/2025 Date Of Pronouncement 27/08/2025

For Appellant: NoneFor Respondent: Shri Manoj Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

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