CIT v. AIMIL Ltd.

321 ITR 508High Court2010#20 most cited

What is CIT v. AIMIL Ltd. authority for?

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

1,629

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. AIMIL Ltd. · AIMIL Ltd. · Section 36(1)(va) · Section 43B · employee contribution PF ESIC · delayed deposit provident fund · deposit before 139(1) due date · disallowance 143(1) adjustment · actual payment basis PF ESIC · Section 2(24)(x) · due date for payment of employee contribution

Also reported as

188 Taxmann 265229 CTR 118

Sections most often in play

Section 36(1)(va)Section 143(1)Section 1961Section 43BSection 139(1)Section 154Section 2(24)(x)Section 143(1)(a)
Read the full judgment

Issues it is cited on

section 43(b)section 36(va)section 34(1)(iv)section 3(b)section 43b(b)section 34(1)actual payment basissection 36(1)(iv)section 2(24)(x)section 2(24)section 36(1)(va)section 34

Judgments citing CIT v. AIMIL Ltd.

Binayak Hi-Tech Engineering (P) Ltd, Howrah vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 524/KOL/2021[2018-19]Status: DisposedITAT Kolkata15 Dec 2021AY 2018-19

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Aradhana Distributors Pvt. Ltd., Kolkata vs. CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 522/KOL/2021[2019-20]Status: DisposedITAT Kolkata15 Dec 2021AY 2019-20

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 330/KOL/2021[2019-20]Status: DisposedITAT Kolkata15 Dec 2021AY 2019-20

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 329/KOL/2021[2017-18]Status: DisposedITAT Kolkata15 Dec 2021AY 2017-18

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 328/KOL/2021[2014-15]Status: DisposedITAT Kolkata15 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

West Bengal Agro Industries Corporation Ltd, Bishnupur vs. ACIT, Cir. 6(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 480/KOL/2021[2019-20]Status: HeardITAT Kolkata14 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. & Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Durrung Tea Estate Ltd, Kolkata vs. CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 474/KOL/2021[2018-19]Status: HeardITAT Kolkata14 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. & Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Grasim Industries Ltd vs. Addl. CIT Range 6(3)

In the result, appeal filed by the assesse and revenue are partly allowed

ITA 4753/MUM/2004[2002-03]Status: DisposedITAT Mumbai14 Dec 2021AY 2002-03

Bench: Shri Saktijit Dey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blegrasim Industries Limited V. Addl. Cit, Range 6(3) Corporate Finance Division 5Th Floor, Room No. 505 Aditya Birla Centre “A” Wing Aayakar Bhavan 2Nd Floor, S.K. Ahire Marg, Worli Mumbai Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Dy. Cit, Range 6(3), V. Grasim Industries Limited, 5Th Floor, Room No. 505, Corporate Finance Division, Aayakar Bhavan, Aditya Birla Centre, “A” Wing, Mumbai-20. 2Nd Floor, S.K. Ahire Marg Worli, Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Assessee By : Shri J.D. Mistry Revenue By : Shri Sandeep Raj & Shri Vijay Kumar Menon

For Appellant: Shri J.D. MistryFor Respondent: Shri Sandeep Raj &
Section 143(3)Section 36(1)(vii)Section 43BSection 80Section 80H

…this issue in para 10.1 to 10.4 on page 5 & 6 of the order. Revenue preferred appeal against this order of the Ld.CIT(A). 77. Before us, the Ld. AR of the assessee brought to our notice various decisions which are in favour of the assesse viz., AIMIL Ltd., [321 ITR 508 (Del.)], Fluid Air (India) Ltd., [63 ITD 182 (Mum)], Vinay Cement, [ 213 ITR 268 (SC)], Bharati Shipyard [11 ITR (Tri) 599 (Mum)(SB)], CIT v. Jaipur Vidhyut Vitran Ltd [363 ITR 307 (Raj HC)] and CIT v. Ghatge Patil Transports 47 ITA No. 4753 & 5584/MUM/2004 (A.Y. 2002-03) Grasim Industries Limited, Ltd., [368 ITR 749 (Bom)] and requested the sam…

Charchco Electronics (India) (P) Ltd, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 457/KOL/2021[2018-19]Status: DisposedITAT Kolkata13 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. & Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Stirred Creative Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals of the assessee are allowed

ITA 594/BANG/2021[2018-19]Status: HeardITAT Bangalore13 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Susan Mathew, C.AFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 6

…alue Momentum Software Services Private Limited vs. DCIT I.T.A. No. 2 197/HYD/2017 [Assessment Year: 2013-14] dated 19.05.2021; 7. Mohan Ram Chaudhary vs. ITO ITA No. 51&54- 55/Jodh/2021 [Assessment Year: 2018-19] dated 28.09.2021; 8. CIT v. Aimil Ltd. [2010] 321 ITR 508 9. CIT v. Nipso Polyfabriks Ltd. [2013] 350 ITR 326 10. CIT vs. Merchem Ltd. 378 ITR 443 (Kerala)) 11. Sagun Foundry (P.) Ltd. vs. CIT [2017] 291 CTR 557 (Allahabad) 12. Bata India Ltd. vs. DCIT [2020] 180 lTD 464 (Kolkata - Trib.) 13. DCIT vs. Eastern Power Distribution Company of A.P. Ltd. [2016] 160 lTD 432 (Visakhapatnam - Trib.) 14. Nuzivedu…

Shardha Nand Sharma, Faridabad vs. Itd, CPC, Bengaluru

The appeals of the assessee are allowed

ITA 1140/DEL/2021[2019-20]Status: DisposedITAT Delhi13 Dec 2021AY 2019-20

Bench: Shri C. N. Prasad[Assessment Year : 2018-19) & [Assessment Year : 2019-20)

Section 139(1)Section 143(1)Section 234BSection 36Section 43B

…he assessee has remitted these contributions before due date of filing of return of income. u/s 139(1) of the Act. The Ld. Counsel submits that the issue in appeal is squarely covered by the decisions of the Delhi High Court in the case of CIT Vs. AIMIL Ltd. [321 ITR 508] and CIT Vs. P. M Electricals Ltd. [313 ITR 1610. The Ld. Counsel referring to these decisions submits that, it has been held by Hon’ble High Court that if the employer as well as the Employee Contribution towards ESI & PF is paid before the due date of filing of return no disallowance can be made by the Assessing Officer. The Ld. Counsel also pl…

Shardha Nand Sharma, Faridabad vs. Itd, CPC, Bengaluru

The appeals of the assessee are allowed

ITA 1139/DEL/2021[2018-19]Status: DisposedITAT Delhi13 Dec 2021AY 2018-19

Bench: Shri C. N. Prasad[Assessment Year : 2018-19) & [Assessment Year : 2019-20)

Section 139(1)Section 143(1)Section 234BSection 36Section 43B

…he assessee has remitted these contributions before due date of filing of return of income. u/s 139(1) of the Act. The Ld. Counsel submits that the issue in appeal is squarely covered by the decisions of the Delhi High Court in the case of CIT Vs. AIMIL Ltd. [321 ITR 508] and CIT Vs. P. M Electricals Ltd. [313 ITR 1610. The Ld. Counsel referring to these decisions submits that, it has been held by Hon’ble High Court that if the employer as well as the Employee Contribution towards ESI & PF is paid before the due date of filing of return no disallowance can be made by the Assessing Officer. The Ld. Counsel also pl…

Rakesh Singh, Noida vs. CPC Itd, Bengaluru

The appeal of the assessee is allowed

ITA 1055/DEL/2021[2019-20]Status: DisposedITAT Delhi13 Dec 2021AY 2019-20

Bench: Shri C. N. Prasad[Assessment Year : 2019-20] Rakesh Singh Vs Cpc Utd 4P 102, Awho Gurjindra Vihar, Sec. Bengaluru Chai Pokcet 5, Greater Noida, Noida, Karnatak Uttar Pradesh Abcpb6585A Appellant Respondent Appellant By Shri Rakesh Kumar Garg, Ca & Sh. Ankit Garg, Ca Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 13.12.2021 Date Of Pronouncement 13.12.2021

Section 143(1)Section 2(24)Section 36Section 43B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER [Assessment Year : 2019-20] Rakesh Singh vs CPC UTD 4P 102, Awho Gurjindra Vihar, Sec. Bengaluru Chai Pokcet 5, Greater Noida, Noida, Karnatak Uttar Pradesh ABCPB6585A APPELLANT RESPONDENT Appellant by Shri Rakesh Kumar Garg, CA and Sh. Ankit Garg, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 13.12.2021 Date of Pronouncement 13.12.2021 ORDER PER C. N. PRASAD, JM : This appeal is filed by the assessee against the order of the Ld.CIT (A), National Faceless Appeal C…

Powertronix Engineering Pvt. Ltd., Kolkata vs. DCIT, CPC, Kolkata

In the result, the appeal of the assessee is allowed

ITA 554/KOL/2021[2017-18]Status: DisposedITAT Kolkata10 Dec 2021AY 2017-18

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. & Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

M/S Balaji Export Corporation, Kolkata vs. DCIT, Cir. 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 530/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2019-20

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' 8 A.Y 2019-20 Balaji Export Corporation contribution towards provident fund and ESI after the due date, as prescribed under…

Plasto Electronics Pvt. Ltd., Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 523/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Tapan Paul, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 509/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Manjushree Plantations Limited, Kolkata vs. DCIT, Cir. -1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 503/KOL/2021[2013-14]Status: DisposedITAT Kolkata10 Dec 2021AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. & Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Neo Gallant Security Services Pvt. Ltd, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 463/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…

Neo Gallant Security Services Pvt. Ltd, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 462/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…in favor of the revenue, however the Hon’ble High Court in that case (Bharat Hotels Ltd.) had not considered the earlier Division Bench judgment of the Delhi High Court which was binding on a Division Bench in the case of CIT vs. Aimil Ltd. &Ors. Reported in 321 ITR 508 (Delhi) wherein the head notes reads as under: “Late deposit of PF and ESI - During the assessment proceedings, the Assessing Officer (AO) found that the assessee had deposited employers’ contribution as well as employees' contribution towards provident fund and ESI after the due date, as prescribed under the relevant Act/Rules. Accordingly, he m…