279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141High Court2008#73 most cited

What is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises authority for?

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

706

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Sabari Enterprises · 298 ITR 141 · Karnataka High Court · Section 36(1)(va) · Section 43B · employee contribution · provident fund · ESI · payment before return filing · disallowance · due date for deposit · employer contribution · Alom Extrusions

Sections most often in play

Section 36(1)(va)Section 43BSection 143(1)Section 2(24)(x)Section 143(1)(a)Section 37(1)Section 143(3)Section 234B

Issues it is cited on

section 43(b)section 36(va)undisclosed foreign income and assetssection 43b(b)section 34(1)(iv)section 3(b)section 149(1)(c)section 4(2)actual payment basissection 34(1)section 201(3)section 36(1)(iv)

Judgments citing 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…amounting to ₹ 3,238,115/-. 7. We find that the intimation was passed on 12 May 2020 as on that date there were decisions of the honourable Karnataka High Court in favour of the assessee in case of [1] Commissioner of Income-tax vs. Sabari Enterprises [2008] 298 ITR 141 (Karnataka)/[2007] 213 CTR 269 (Karnataka)[03-07-2007] [2] Spectrum Consultants India (P.) Ltd. vs. Commissioner of Income-tax, Bangalore - III [2013] 34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…amounting to ₹ 3,238,115/-. 7. We find that the intimation was passed on 12 May 2020 as on that date there were decisions of the honourable Karnataka High Court in favour of the assessee in case of [1] Commissioner of Income-tax vs. Sabari Enterprises [2008] 298 ITR 141 (Karnataka)/[2007] 213 CTR 269 (Karnataka)[03-07-2007] [2] Spectrum Consultants India (P.) Ltd. vs. Commissioner of Income-tax, Bangalore - III [2013] 34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…that employees’ and employer’s contributions both fall within the scope of section 43B of the Act when paid before filing the return of income. In this regard the assessee referred decision of The Hon’ble Karnataka High Court in Sabari Enterprises reported in 298 ITR 141 and Essae Teraoka reported in 366 ITR 408. Accordingly, the assessee argued that, when PF/ESI contributions are paid before filing the return, no disallowance can be made. 24.4 On these facts and legal principles, the assessee submits that the delayed payments were caused by portal failures, Aadhaar-UAN mismatch, system errors, and other practic…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…that employees’ and employer’s contributions both fall within the scope of section 43B of the Act when paid before filing the return of income. In this regard the assessee referred decision of The Hon’ble Karnataka High Court in Sabari Enterprises reported in 298 ITR 141 and Essae Teraoka reported in 366 ITR 408. Accordingly, the assessee argued that, when PF/ESI contributions are paid before filing the return, no disallowance can be made. 24.4 On these facts and legal principles, the assessee submits that the delayed payments were caused by portal failures, Aadhaar-UAN mismatch, system errors, and other practic…

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

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

…, award, contract of service or otherwise. The section nowhere provides that the due date means the date by which the amount is to be deposited under the relevant Statue. For this reason Hon'ble Karnataka High Court in case of CIT v. Sabari Enterprises (2008) 298 ITR 141 at para 12 & 13 of its order held as under:- "12. After hearing learned counsel for the parties, we have carefully examined the above statutory provisions of the Act including the definition of sections 2(24)(x) and s. 36(1)(va) and 43B(b), which read thus : 2. (24) 'income' includes,— (x) any sum received by the assessee from his employees as co…

M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…54, it was observed as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e., Commissioner of Income-Tax v. Aimil Ltd. [2010] 321 ITR 508 (Delhi High Court); Commissioner of Income-Tax and another v. Sabari Enterprises [2008] 298 ITR 141 (Karnataka High Court).; Commissioner of Income Tax v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bombay High Court).; Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. [2013] 35 taxmann.com 616 (Rajasthan High Court) and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied…

SHREE SHIVAM ATTIRES PVT. LTD.,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BHILAI

In the result, appeal of the assessee is dismissed, in terms of our aforesaid observations

ITA 111/RPR/2021[2018-19]Status: DisposedITAT Raipur17 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 111/Rpr/2021 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Yash Jain, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(1)Section 154Section 250Section 36(1)(va)

…Vs ACIT, Circle-2(1), Bhilai “51. The analysis of the various judgments cited on behalf of the assessee i.e., Commissioner of Income-Tax v. Aimil Ltd. [2010] 321 ITR 508 (Delhi High Court); Commissioner of Income-Tax and another v. Sabari Enterprises [2008] 298 ITR 141 (Karnataka High Court).; Commissioner of Income Tax v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bombay High Court).; Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. [2013] 35 taxmann.com 616 (Rajasthan High Court) and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…cannot be treated as a binding precedent under article 141 of the Constitution of India- as has been held by several judgments of Hon'ble Supreme Court time and again, and reiterated by Hon'ble Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137. Nothing, therefore, turns on the dismissal of the SLP either. We are in complete agreement with the decision of the ld. ITAT Bombay in that case. The other decisions of Mumbai Tribunal relied upon by the assessee were delivered following the non-binding ratio in the case of Brahm Dutt (supra) and can’t be given any weightage. 48. The assessee…

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