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PF–ESI Disallowance Sustained Because Checkmate Services Applies Retrospectively
Case Law Details
- Case Name
- Rational Business Corporation Private Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Rational Business Corporation Private Limited Vs DCIT (ITAT Delhi)
CPC Can Disallow Belated PF/ESI Even u/s 143(1): Delhi ITAT Upholds Checkmate & Dismisses Appeals Despite Delay Condonation
Checkmate Applies at CPC Stage Too: PF/ESI Disallowance u/s 143(1) Upheld- Belated Employee Contributions Stay Disallowed—Even Before SC Ruling Date- No Escape via “Debatable Issue”: Checkmate Declared Retrospective
Delhi ITAT ‘B’ Bench in Rational Business Corporation Pvt. Ltd. Vs. DCIT [ITA Nos. 4402 & 4403/Del/2025, AYs 2018-19 & 2019-20, order dated 31.12.2025] dismissed Asses...
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