PF–ESI Disallowance Sustained Because Checkmate Services Applies Retrospectively

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...