ITAT Remands PF/ESI Disallowance to CIT(A) for Fresh Review Following SC Ruling in Checkmate Services

CES Limited Vs DCIT (ITAT Hyderabad) The appeal was filed by the assessee against the order dated 07.03.2025 passed by the Addl./JCIT(A)-1, Kolkata, arising from an order of CPC under section 143(1) of the Income Tax Act, 1961 for assessment year 2018-19. The primary dispute concerned the disallowance of ₹79,83,715 towards Provident Fund (PF) and Employees’ State Insurance (ESI) contributions. The assessee contended that the payments were made before the due date for filing the return of income under section 139 and were therefore allowable under section 36(1)(va) read with section 43B of ...