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 367,154 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 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

Hira Power & Steels Limited, Raipur vs. Deputy Commissioner of Income Tax-1, Raipur

In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes

ITA 233/RPR/2025[2012-13]Status: DisposedITAT Raipur31 Jul 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.233/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Hira Power & Steels Limited 557, Urla Industrial Area, Urla Industrial Complex, Raipur (C.G.)-493 221 Pan: Aabcj0138Q ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 14A

…y outset, the Ld. Counsel for the assessee submitted that he is not pressing Ground of appeal No.4 in view of the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Ltd. Vs. CIT, 3 Hira Power & Steels Limited Vs. DCIT-1(1), Raipur (C.G.) 448 ITR 518 (SC). Having heard the submissions of the Ld. Counsel, the Ground of appeal No. 4 is dismissed as not pressed. Ground of appeal No.6 being general hence adjudication not called 3. for. 4. Ground of appeal No.1 pertains to the disallowance of Rs.1,69,609/- on account of CSR expenses as claimed by the assessee. In this regard, the relevant discus…

Shree Society, Visakhapatnam vs. Income Tax Officer, Ward-1(5), Visakhapatnam

In the result, appeal filed by the assessee is dismissed

ITA 226/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam31 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.226/Viz/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shree Society Vs. Income Tax Officer Visakhapatnam Ward 1(5) Pan:Aanas1911Q Visakhapatnam (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Rama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 29/07/2025 घोषणा की तारीख/Pronouncement: 31/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 30/03/2024 Of The Learned Pr.Cit Passed U/S 263 R.W.S. 254 Of The Act For The A.Y 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri I Rama Sastry, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)

Section 139(1)Section 143(3)Section 263

…ITA No 226 of 2024 Shree Society Visakhapatnam IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam DB Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.226/Viz/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shree Society Vs. Income Tax Officer Visakhapatnam Ward 1(5) PAN:AANAS1911Q Visakhapatnam (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri I Rama Sastry, CA राज" व "ारा/Revenue by:: Dr. Satyasai Rath, CIT(DR) सुनवाई की तारीख/Date of hearing: 29/07/2025 घोषणा की तारीख/Pronouncement: 31/07/2025 आदेश/ORDER Per Vijay Pal Rao, Vi…

Popular Freight Express Private Limited, Kochi vs. DCIT, Corporate Cir 2(1), Kochi

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

ITA 416/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Popular Freight Express Pvt. Ltd. .......... Appellant Plot No.111, Judges Avenue Road, Kaloor, Kochi [Pan: Aafcp 1918 A] Vs. Ito, Corporate Ward-2(3) .......... Respondent Ernakulam Appellant By: Shri Thomas Joseph, Ca Respondent By: Smt. Leena Lal, Sr.Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Thomas Joseph, CAFor Respondent: Smt. Leena Lal, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2013-14 Popular Freight Express Pvt. Ltd. .......... Appellant Plot No.111, Judges Avenue Road, Kaloor, Kochi [PAN: AAFCP 1918 A] vs. ITO, Corporate Ward-2(3) .......... Respondent Ernakulam Appellant by: Shri Thomas Joseph, CA Respondent by: Smt. Leena Lal, Sr.DR Date of Hearing: 13.06.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the ADDL/JCIT (A)-1 Visakhapatnam [CIT(A)] dated 31.03.2025 for Assessment Year (AY) 2013-14. 2. Brief facts of…

Bini Agencies, Thrissur vs. ITO, Ward 1(2), Thrissur

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

ITA 232/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Bini Agencies .......... Appellant 28/642, Municipal Rest House Round North, Thrissur 680001 [Pan: Aacfb9538Q] Vs. The Income Tax Officer, Wd-1(2), Thrissur .......... Respondent Appellant By: Shri Sridhar S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Sridhar S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

…ontribution were not paid within the due date prescribed in the respective statues but paid within the due date prescribed u/s. 139(1) of the Act. The issue stands covered against the assessee by the decision of the Hon'ble Supreme Court in the case of [2022] 448 ITR 518 (SC) Checkmate Services Pvt. Ltd. vs. CIT. This ground stands dismissed. 12. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced in the open court on 31st July, 2025. (SONJOY SARMA) ACCOUNTANT MEMBER Cochin, Dated: 31st July, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. Th…

Confidence Petroleum India Limited, Mumbai vs. Deputy Commissioner of Income Tax- Circle 1(2)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3699/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Amit Shukla & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3699/Mum/2025 (नििाारण वर्ा / Assessment Year: 2020-21) Confidence Petroleum V/S. Deputy Commissioner Of India Limited बिाम Income Tax -Circle B-13, Prabhu Krupa 1(2)(1), Mumbai Society, Nanda Patkar Pratishtha Bhavan, 3 Rd & 4Th Road, Santacruz West, Floors, 101, M.K. Road, Mumbai 400054 Mumbai 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacd3658C Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri S.V. Joshi राजस्व की ओर से /Revenue By: Shri Virabhadra S. Mahajan, Sr. Dr. स िवाई की िारीख / Date Of Hearing 16.07.2025 घोर्णा की िारीख/Date Of Pronouncement 31.07.2025

For Appellant: Shri S.V. JoshiFor Respondent: Shri Virabhadra S. Mahajan, Sr

Section 139(1)Section 143(1)Section 143(3)Section 250Section 36(1)(va)

…leum India Limited 4. We have heard the rival submissions and perused the material placed before us. We find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the case of Checkmate Services Pvt Ltd Ors. vs CIT & Ors. [(2022]448 ITR 518 (SC)], wherein it has been held that the deposit of the employee’s share of EPF and ESI etc., can be allowed as deduction u/s. 36(1)(va) only if it is deposited before the time limits prescribed under the respective statutes and not if it is deposited only prior to the due date of filing returns u/s. 139(1) of the Act. 5. In view of the above de…

Tara Engineers& Contractors Private Limited, Mumbai vs. ITO Ward 14(3)(2), Mumbai

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

ITA 1194/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Tara Engineers & Contractors Pvt. Ito-14(3)(2), Ltd., Aayakar Bhavan, M.K. Road, Vs. Room No. 3, Sumitra Bhavan, Opp Mumbai-400020. Bpcl Main Gate Chembur, Mumbai-400074. Pan No. Aaect 3095 R Appellant Respondent

For Respondent: Mr. Venugopal Nair

Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2018-19 Tara Engineers & Contractors Pvt. ITO-14(3)(2), Ltd., Aayakar Bhavan, M.K. Road, Vs. Room No. 3, Sumitra Bhavan, Opp Mumbai-400020. BPCL Main Gate Chembur, Mumbai-400074. PAN NO. AAECT 3095 R Appellant Respondent : Mr. Venugopal Nair Assessee by Revenue by : Mr. Surendra Mohan, Sr. DR Date of Hearing : 31/07/2025 : 31/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against t…

Janta Land Promoters Private Limited, Mohali vs. Income Tax Officer Ward 6(1) Chandigarh, Mohali

In the result, appeal of the assessee is partly allowed

ITA 907/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Jul 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 907/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम M/S Janta Land Promoters Pvt.Ltd. The Ito, Sco 39-42, Sector 82, Ward 6(1), Vs Mohali. Chandigarh. "थायी लेखा सं./Pan /Tan No: Aabcj3450D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Pankaj Bhalla, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr तार"ख/Date Of Hearing : 07.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.07.2025

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR

Section 143(3)Section 250(6)Section 253(5)Section 28Section 36(1)(va)

…use grace period of 5 days was available with the assessee. In other words, due date was enhanced by five more days, hence this payment is not hit by the judgement of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC). 5. On due consideration of this claim, we deem it appropriate that this issue ought to be remitted back to AO for verification. In case it is demonstrated that such payment was made within extended period of limitation provided under PF & ESI Act, then disallowance will not be made. Accordingly, this ground of appeal is partly allowed. 5.…

Shiv Pratap Singh Kunwar, Uttar Pradesh vs. Jurisdictional Assessing Officer, Circle 1(1)(1) Meerut, Range-14, Uttar Pradesh

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

ITA 85/DEL/2025[2019-2020]Status: DisposedITAT Delhi30 Jul 2025AY 2019-2020

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2019-20] Shiv Pratap Singh Kunwar, Vs Jurisdictional Assessing 508, Begum Bagh, Meerut, Officer, Circle-1(1)(1), Uttar Pradesh-250001 Range-14, Meerut, Pan-Afmpk3273Q Uttar Pradesh-250001 Appellant Respondent Appellant By Shri Hemant Jain, Adv. Respondent By Shri Ajay Kumar Arora, Sr.Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 30.07.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Dated 29.11.2023 Passed By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Nfac/2018-19/10029654 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Engaged In The Business Of Security Agency. The Appellant Filed His Return Of Income On 17.08.2020, Declaring Total Income Of Inr 46,84,309/- & The Same Was Assessed U/S 143(1) On 11-12-2020 At The Income Of Rs.87,33,921/- Wherein The Cpc Made The Disallowance On Account Of Delayed Payment Of Employees Contribution Towards Pf/Esi U/S 36(1)(Va) Of The Act. 3. Against This Order, The Assessee Preferred Appeal Before Ld.Cit(A) Who Dismissed The Appeal Of The Assessee Vide Impugned Order Dated 29.11.2023 Thus, The Assessee Is In Appeal Before Us.

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

…ective law within due date from the date of payment of salary thus, the same deserved to be allowed. 9. On the other hand, Ld. Sr. DR for the Revenue relied upon the judgement of Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC) and requested for the confirmation of the disallowance so made. 10. Heard the contentions of both the parties and perused the material available on record. Apparently, there was delay in depositing the employees contribution towards PF & ESI and thus, the same is to be disallowed as has been held by Hon’ble Supreme Court in the case of Chec…

Trident Limited, Ludhiana vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

The appeal is treated as allowed for statistical purposes

ITA 1113/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh29 Jul 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 250Section 36(1)(va)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1113/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2022-23 Trident Limited बनाम The DCIT E-212, Kitchlu Nagar Central Circle-1 Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AABCA4139J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, CA राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Add…

Dileshwar Nath, New Delhi vs. Jurisdictional Assessing Officer, Ward 68(5), Delhi, Range Code- 73, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 75/DEL/2025[2020-2021]Status: DisposedITAT Delhi25 Jul 2025AY 2020-2021

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

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

…ective law within due date from the date of payment of salary thus, the same deserved to be allowed. 9. On the other hand, Ld. Sr. DR for the Revenue relied upon the jdugement of Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. v. CIT [2022] 448 ITR 518 (SC) and requested for the confirmation of the disallowance so made. 10. Heard the contentions of both the parties and perused the material available on record. Apparently there was delay in depositing the employees contribution towards PF & ESI and thus, is to be disallowed as has been held by Hon’ble Supreme Court in ITA Nos. 74 & 75/Del/2025…

Dileshwar Nath, Delhi vs. Jurisdictional Assessing Officer, Ward 68(5), Delhi, Range Code- 73

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 74/DEL/2025[2019-2020]Status: DisposedITAT Delhi25 Jul 2025AY 2019-2020

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

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

Glitch Media Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - 1(3)(1), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2178/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 139(1)Section 143(1)Section 143(3)Section 234ASection 234BSection 234CSection 250Section 270ASection 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 2178/Mum/2025 Assessment Year: 2020-21 Glitch Media Private Vs. Deputy Commissioner Limited of Income Tax – 1(3)(1) 4th Floor, A Wing, Room 535, Aaykar ORB-Sahar, Marol Bhawan, Maharshi Andheri, Mumbai Karve Road, New Marine 400099 Lines, Churchgate, PAN:AAECG0766C Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Nikhil Tiwari Respondent by Shri Arun Kanti Datta, CITD.R. Date of Hearing 07.07.2025 Date of Pronouncement 24.07.2025 ORDER Per: Smt. Beena Pi…

Rajendra Kumar Tripathi, Delhi vs. AO, Delhi

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 246ASection 260ASection 36(1)Section 36(1)(va)

…).” 4. Faced with this situation, the Revenue vehemently argues that the learned CIT(A)/NFAC has erred in law and on facts in not having followed hon’ble apex court recent landmark decision in Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC). It could hardly dispute that hon’ble high court has already considered the same whilst settling the instant issue in assessee’s favour and against the department. The impugned section 143(1) “processing” dated 13.10.2022 is quashed in very terms therefore. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/07/20…

Yardi Software India Private Limited, Pune vs. Assessing Officer, Jurisdiction Circle 12, Pune, Income Tax Department

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

ITA 549/PUN/2025[2022-23]Status: DisposedITAT Pune22 Jul 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.549/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. Acit, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. Pan : Aaccr8107N Appellant Respondent

For Appellant: Miss Chaitee LondheFor Respondent: Shri Milind Debaje

Section 14Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.549/PUN/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. ACIT, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. PAN : AACCR8107N Appellant Respondent Assessee by : Miss Chaitee Londhe Revenue by : Shri Milind Debaje Date of hearing : 23.04.2025 Date of pronouncement : 22.07.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assess…

Elsamex Maintenance Services Limited, Ahmedabad vs. Dy. Commissioner of Income Tax - Circle Gandhinagar, Gandhinagar

In the result, the appeal of the assessee is partly allowed

ITA 1215/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2019-20

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Bhupal Rapelli, A.RFor Respondent: Shri B.P. Srivastava, Sr. DR

Section 143(1)Section 143(1)(a)Section 244ASection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No. 1215/Ahd/2025 (Assessment Year: 2019-20) Elsamex Maintenance Services Vs. Deputy Commissioner of Ltd. Income Tax, 1207-1210, Shapath V, Beside Circle Gandhinagar Hotel Crown Plaza, S.G Highway, Prahladnagar, Ahmedabad-380015 [PAN No.AADCE5042Q] (Appellant) .. (Respondent) Appellant by : Shri Bhupal Rapelli, A.R. Respondent by: Shri B.P. Srivastava, Sr. DR Date of Hearing 08.07.2025 Date of Pronouncement 17.07.2025 O R D E R PER NARENDRA PRASAD SINHA…

Jagadamba Polymers (P) Limited, Balasore vs. Income Tax Officer, Ward-1, Balasore

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

ITA 89/CTK/2025[2021-22]Status: DisposedITAT Cuttack16 Jul 2025AY 2021-22

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.89/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Jagdamba Polymers Private Ltd. Vs Ito, Ward-1, Balasore 25, Ganeswarpur Industrial Estate, Balasore, Odisha-756019 Pan No. : Aaacj 4384 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Bishnu Agrawal, Ca राजस्व की ओर से /Revenue By : Shri Nishanth Rao B, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 16/07/2025 घोषणा की तारीख/Date Of Pronouncement : 16/07/2025

For Appellant: Shri Bishnu Agrawal, CAFor Respondent: Shri Nishanth Rao B, Sr.DR

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.89/CTK/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Jagdamba Polymers Private Ltd. Vs ITO, Ward-1, Balasore 25, Ganeswarpur Industrial Estate, Balasore, Odisha-756019 PAN No. : AAACJ 4384 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Bishnu Agrawal, CA राजस्व की ओर…

Wirtgen India Private Limited, Pune vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 560/PUN/2022[2018-19]Status: DisposedITAT Pune16 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Wirtgen India Private Limited Dcit, Cpc, Bengaluru Gate No.301, 302, Bhandagaon Khor Vs. Road, Taluka Daund, Dist. Pune – 412214 Pan: Aaacw2816R (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Prakash L Pathade, Cit-Dr Date Of Hearing : 08-07-2025 Date Of Pronouncement : 16-07-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Prakash L Pathade, CIT-DR

Section 143(1)Section 143(3)

…5.2022 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. 2. This appeal was earlier dismissed by the Tribunal ex-parte following the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. Vs. CIT & Ors (2022) 448 ITR 518 (SC). Subsequently the assessee filed Miscellaneous Application stating that there was no delay in payment of the employees’ contribution to PF and ESI. The Tribunal vide Miscellaneous Application No.120/PUN/2023, order dated 04.11.2024 recalled its earlier order. Hence, this is a recalled matter. 2 3. Facts of the case, in brief, are that the a…

Vgn Infra India Pvt. Ltd., Chennai vs. ITO, Corporate Ward-3(3), Chennai

In the result, the appeal of the Assessee is allowed

ITA 573/CHNY/2025[2017-18]Status: DisposedITAT Chennai15 Jul 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 573/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri. G. Baskar & Shri. I. Dinesh, AdvocatesFor Respondent: Ms. Sita Krishnamoorthy, J.C.I.T

Section 139(1)Section 143(2)Section 143(3)Section 270ASection 270A(6)Section 36(1)(va)

…due date of filing of income tax return as per the judgement of the Hon’ble Madras High Court in the case of CIT V. M/s. Industrial Security & Intelligence India Pvt Ltd, until the decision of Hon’ble Supreme Court in the case of Checkmate Services vs. CIT – 448 ITR 518(SC). Therefore, in the present facts and circumstances of the case the assessee with Bonafide belief :-5-: ITA. No:573 /Chny/2025 had claimed the deductions as allowable under the Act and also disclosed the entire details of ESI and PF payments (monthwise) in Form 3CD dated 30.08.2017 duly certified by the Chartered Accountant. In view of the a…

Servokon Systems Ltd, Delhi vs. Income Taxofficer, New Delhi

The appeal is allowed with the aforesaid conditions

ITA 4509/DEL/2024[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2017-18 Servokon Systems Ltd., Vs Ito, C-13, Radhu Palace Road, Ward-23(1), Laxmi Nagar, Delhi. Delhi – 110 002. Pan: Aabcs2570D (Appellant) (Respondent) Assessee By : Shri Wahaj Ahmad Khan, Advocate Revenue By : Shri Dheeraj Kumar Jaiswal, Sr. Dr Date Of Hearing : 02.07.2025 Date Of Pronouncement : 09.07.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Wahaj Ahmad Khan, AdvocateFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR

Section 143Section 143(1)(a)Section 143(3)Section 2(24)(x)Section 36(1)(va)

…lied on the decision of the Hon’ble Chhattisgarh High Court at Bilaspur, in Raj Kumar Bothra vs. DCIT, TAXC No.56 of 2025, judgement dated 08.05.2025 wherein, after taking note of the decision of the Hon’ble Supreme Court in Checkmate Services P. Ltd. vs. CIT,448 ITR 518 (SC), the Hon’ble High Court has held in paras 16 to 18 as follows:- “16. Furthermore, the submission of the Revenue that the judgment passed in Checkmate Services Pvt Ltd (supra) would have retrospective effect, as held in Ramesh Prasad Verma (supra), P.V. George (supra) and in R.R. Kishore's case (supra), is no longer a dispute and well settled…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

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

ITA 2844/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Jul 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR

Section 143(3)Section 144BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2843/Mum/2025 - A.Y. 2017-18 ITA No.2844/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs The Deputy Commissioner of Company Limited, Income-tax-1(1)(2), Mumbai / 6th Floor, Leela Business Park, NeAC, Delhi Andheri Kurla Road, Andheri (East), Mumbai-400 059 PAN: AABCL5045N APPLICANT RESPONDENT ITA No.2870/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC- Company Limited, 6(2), Mumbai (Successor to HDFC Ergo General…