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“employees contribution to PF”

DisallowancesSection 36(1)(va)Section 36(1)(va)638 judgments

RASNA PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 926/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2017-18

Bench: The Addl. Cit(A) Who Has Confirmed The Addition Made By The Ao, Thereby Dismissed The Assessee’S Appeal.

Section 143(3)Section 14ASection 36(1)Section 38

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

M/S. KAMAKSHI JUTE INDUSTRIES LIMITED,KOLKATA vs. ACIT, CIRCLE 1(1),, KOLKATA

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

ITA 3151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Mar 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

case, the Ld. CIT(A) grossly erred in confirming the addition of Rs. 31,91,258/- on account of contribution of Employees contribution to PF & ESI when the due date of ITA No.: 3151/KOL/2025 Assessment Year: 2017-18 M/s. Kamakshi Jute Industries Limited. making payment from 15 days from ... assessee. The Ld. AO observed from the Tax Audit report of the assessee that the assessee had made delayed payment on account of employees’ contribution to PF and ESI. It was found that the aggregate sum was arising to the tune of ₹31,91,258/- besides interest

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

ITA 3101/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Mr. S. Dwarakesh, C.AFor Respondent: Ms. R. Anitha, Addl. CIT

fictitious transporters 3 Interest on statutory dues 1,30,000 4 Disallowance under section 36(1)(va) - 129,340 delayed remittance of employees contribution to PF & ESI Total 40,66,15,996 5. Aggrieved assessee filed appeal before the ld.CIT(A). The ld.CIT(A) sustained both disallowances on account

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

ITA 3100/CHNY/2025[2008-09]Status: DisposedITAT Chennai09 Mar 2026AY 2008-09

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Mr. S. Dwarakesh, C.AFor Respondent: Ms. R. Anitha, Addl. CIT

fictitious transporters 3 Interest on statutory dues 1,30,000 4 Disallowance under section 36(1)(va) - 129,340 delayed remittance of employees contribution to PF & ESI Total 40,66,15,996 5. Aggrieved assessee filed appeal before the ld.CIT(A). The ld.CIT(A) sustained both disallowances on account

ALAKNANDA ASSOCIATES,MEERUT vs. ITO WARD 1(1)(4), MEERUT

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

ITA 5452/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2018-19 Ms. Alaknanda Associates, Vs. Income Tax Officer, 00, Shivam Complex, Ward-1(1)(4), Nateshpuram, Kanker-Khera, Meerut Meerut - 250001 Pan No. Aaofm3000C (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

Assessing Officer, the appellant/assessee preferred appeal before Ld. CIT(A) which was partly allowed vide order dated 26.06.2025 by upholding disallowance of employees contribution towards PF and ESI. 4. Being aggrieved, the appellant/assessee preferred present appeal on following grounds: “That the learned Deputy Commissioner of Income Tax (CPC) was erred ... that Ld. AO vide order dated 10.12.2019 disallowed Rs.85,57,433/- under Section 36 of the Act on account of delayed payment of employees contribution to PF & ESI. 7.1 A Co-ordinate Bench in order dated in paras 6 & 7 held as under: “6. However, we also observed that

KOTA TRUCKS P.LTD,DELHI vs. ACIT, CIRCLE 14(2), NEW DELHI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 2050/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2018-19] Kota Trucks P. Ltd. Vs. Acit Bg-223, Sanjay Gandhi Circle -14(2) Transport Nagar, Gt New Delhi Karnal Road, New Delhi- 110042 Pan No.Aadck3550H Appellant Respondent Appellant Sh. Pratap Gupta, Ca (Virtual) Respondent Sh. Om Prakash, Sr. Dr

Section 143(1)Section 2Section 36(1)(va)

assessee at the outset submits that the CPC while processing return of income u/s.143(1) of the Act dated 16.10.2019, disallowed employees contribution to PF and ESI amounting to Rs.5,83,723/-. The Ld. Counsel for the assessee submitted that when the CPC processed the return u/s.143(1) there ... respectively is as to whether the disallowance u/s 36(1)(va) r.w.s. 2(24)(x) of the I.T. Act in respect of employees contribution to PF and ESI is permissible while processing the return u/s 143(1) of the Act prior to the decision of the Hon’ble Supreme Court

NAGAUR URBAN COOPERATIVE BANK LIMITED,NAGAUR vs. ITO, WARD-1,, NAGAUR

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

ITA 882/JODH/2024[2022-23]Status: DisposedITAT Jodhpur28 Jan 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blenagaur Urban Coop Bank Income Tax Officer, Ward – 1 Limited Nagaur - 341001 Head Office Bal Samand, Nagaur - 341001 Pan No. Aaaan 7788 B Assessee By None (Adjournment Application) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 12.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Nfac/Cit Appeal”] Dated 27.09.2024 With Respect To Assessment Year 2022-23 Challenging Therein Disallowance Of Rs. 6,51,147/- By Cpc Invoking Provisions Of Section 154 Of The Income Tax Act.

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

adjournment application is rejected and the appeal was taken up for hearing as being a covered matter on the issue pertains to employees contribution of PF and ESI by the Apex Court in the case of “Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC).” 4. Having heard ... perusal of record, we find that the disallowance of relief payment of employees contribution to PF and ESI in terms of Section 36(1)(va) is incorrect claimed as per the information furnished in the return of income. 5. Presently the issue of employees contribution of PF

TRIO SECURITY AND INTELLIGENCE PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

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

ITA 2960/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2021-22 Trio Security & Intelligence Vs. Assessing Officer, Private Limited, Central Circle-29, I-36, Lajpat Nagar-I, New Delhi New Delhi Pan No. Aaact5352R (Appellant) (Respondent)

For Appellant: Shri Piyush Mittal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 143(1)(a)Section 250Section 250(6)Section 36

Assessing Officer, the appellant/assessee preferred appeal before Ld. CIT(A) which was partly allowed vide order dated 31.03.2025 by upholding disallowance of employees contribution towards PF and ESI amounting to Rs.96,35,596/- and directed the Ld. AO to verify factual creditworthiness of claim regarding not granting of TDS credit ... that Ld. AO vide order dated 28.12.2022 disallowed Rs.96,93,596/- under Section 36 of the Act on account of delayed payment of employees contribution to PF & ESI. The delay in such deposit was for April to June, 2020 4 only, was during complete/partial lockdown due to pandemic Covid

RAVIRAJSINH KISHORSINH JADEJA,RAJKOT vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, grounds of Appeal raised by the appellant are hereby Dismissed

ITA 48/RJT/2022[2018-19]Status: DisposedITAT Rajkot20 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 48/Rjt/2022 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Ravirajsinh Kishorsinh Jadeja Vs. Adit Cpc 1St Floor, Prestige Alpha No. 312 Silver Chambers, Tagore Road, Rajkot – 630002 (Gujrat) 48/1 48/2, Beratenaagrahara Begur, House Rd, Uttarahali Hobli, Karnataka - 560100 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahjpj0961H (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27 / 11 /2025 Date Of Pronouncement : 20 / 01 /2026

For Appellant: Shri Sumit Shingala, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

ITA No. 48/Rjt/2022 Ravirajsinh Kishorsinh Jadeja IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

SHETH REALTORS,MUMBAI vs. ACIT-CC-7(1), MUMBAI

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

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 133(6)Section 139(1)Section 2(24)(x)Section 250

account of delay in payment of PF & ESIC of Rs. 40,865/- without appreciating the fact that the appellant has deposited the employees' contribution to PF & ESIC before filing of income tax return due as per Section 139(1) of the I. T. Act. 3.2 The Ld. CIT(A) erred ... appreciating the fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held that if the employees contribution to PF & ESIC is paid before the filing of IT return than there would not be any disallowance under Section 2(24)(x) r.w.s

OM SONS MARKETING PRIVATE LIMITED,FARIDKOT vs. DCIT, CENTRE CIRCLE-2, , LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 49/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

expenditure for Rs.5,31,386/- and made aggregate disallowance of Rs.5,33,932/-. The Ld. AO also disallowed late payment of employees contribution to PF / ESI u/s u/s 36(1)(va) for Rs.9,81,006/-. 2.10 The various additions as made by Ld. AO while framing the assessment could

MALBROS INTERNATIONAL PVT LTD, VILLAGE MANSOORWAL, TEHSIL ZIRA HEAD OFFICE, OLD CANTT ROAD, FARIDKOT,FARIDKOT vs. DCIT, CENTRAL CIRCLE-2, , LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 48/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-2023

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

expenditure for Rs.5,31,386/- and made aggregate disallowance of Rs.5,33,932/-. The Ld. AO also disallowed late payment of employees contribution to PF / ESI u/s u/s 36(1)(va) for Rs.9,81,006/-. 2.10 The various additions as made by Ld. AO while framing the assessment could

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, TEHSIL ZIRA, FARIDKOT -151203, LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 463/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

expenditure for Rs.5,31,386/- and made aggregate disallowance of Rs.5,33,932/-. The Ld. AO also disallowed late payment of employees contribution to PF / ESI u/s u/s 36(1)(va) for Rs.9,81,006/-. 2.10 The various additions as made by Ld. AO while framing the assessment could

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. OM SONS MARKETING PRIVATE LIMITED, QUILA CHOWK

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 193/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

expenditure for Rs.5,31,386/- and made aggregate disallowance of Rs.5,33,932/-. The Ld. AO also disallowed late payment of employees contribution to PF / ESI u/s u/s 36(1)(va) for Rs.9,81,006/-. 2.10 The various additions as made by Ld. AO while framing the assessment could

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI, NEW DELHI

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

ITA 2904/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Jan 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143

find favour with the Learned AO and Learned AO proceeded to make disallowance of Rs. 33,38,899 on account of employees contribution to PF by placing reliance on the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT reported in 143 taxmann.com ... before us would become factually distinguishable. Accordingly, we direct the Learned AO to grant deduction of Rs 33,38,899 on account of employees contribution to PF for Jan 2016 by treating the same to have been remitted within the due date prescribed under the PF Act. Accordingly, the Ground

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI, NEW DELHI

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

ITA 2903/DEL/2025[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143

find favour with the Learned AO and Learned AO proceeded to make disallowance of Rs. 33,38,899 on account of employees contribution to PF by placing reliance on the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. v. CIT reported in 143 taxmann.com ... before us would become factually distinguishable. Accordingly, we direct the Learned AO to grant deduction of Rs 33,38,899 on account of employees contribution to PF for Jan 2016 by treating the same to have been remitted within the due date prescribed under the PF Act. Accordingly, the Ground

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 16/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

made u/s.36(1)(iii) of the Act is deleted. 7.5 The ground No.4 of the assessee is allowed. 8. Ground No.5 : Employees Contribution to PF & ESIC 8.1 The AO had made addition of Rs.4,35,032/- on account of belated payment of employee’s contribution to PF & ESIC

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 15/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

made u/s.36(1)(iii) of the Act is deleted. 7.5 The ground No.4 of the assessee is allowed. 8. Ground No.5 : Employees Contribution to PF & ESIC 8.1 The AO had made addition of Rs.4,35,032/- on account of belated payment of employee’s contribution to PF & ESIC

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs. DCIT,CIRCLE-19(1), DELHI

Appeals are hereby dismissed

ITA 4403/DEL/2025[2019-20]Status: DisposedITAT Delhi31 Dec 2025AY 2019-20

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

both of the years the Ld. AO CPC, while processing the returns u/s 143(1) of the Act, had disallowed belated payments of Employees Contribution to PF & ESI. The assessee could not succeed at first level since both the Appellate Authorities relied on the case of Checkmate Services reported ... Supreme Court's decision in the Checkmate Services Pvt. Ltd. v. CIT(supra)case, there was considerable judicial debate on whether delayed employee contributions to PF and ESI could be allowed as deductions under Section 43B of the Act or not, provided they were paid before the due date

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs. DCIT CIRCLE-19(1), DELHI

Appeals are hereby dismissed

ITA 4402/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

both of the years the Ld. AO CPC, while processing the returns u/s 143(1) of the Act, had disallowed belated payments of Employees Contribution to PF & ESI. The assessee could not succeed at first level since both the Appellate Authorities relied on the case of Checkmate Services reported ... Supreme Court's decision in the Checkmate Services Pvt. Ltd. v. CIT(supra)case, there was considerable judicial debate on whether delayed employee contributions to PF and ESI could be allowed as deductions under Section 43B of the Act or not, provided they were paid before the due date

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