CIT v. Vinay Cements Ltd.

213 CTR 268Supreme Court of India2007#171 most cited

What is CIT v. Vinay Cements Ltd. authority for?

Employees' contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 2(24)(x) if deposited by the assessee before the due date for filing the income tax return.

422

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Vinay Cements Ltd. · Vinay Cements SC · employees contribution PF ESI · Section 36(1)(va) · Section 2(24)(x) · belated deposit ESI EPF · deduction allowability · due date filing return · penalty Section 270A

Sections most often in play

Section 250Section 143(1)(a)Section 143(3)Section 270ASection 28Section 36(1)(va)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 36(1)section 36india

Judgments citing CIT v. Vinay Cements Ltd.

Hebe Infrastructure Pvt. Ltd., Delhi vs. Central Circle-13, Delhi

In the result, the appeal of the assessee is allowed

ITA 257/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Aug 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: AdvocateFor Respondent: Sr. D. R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 37Section 37(1)Section 43B

…see had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. We…

M/S Royal Furnishers, Jammu vs. Assessing Officer Ward - 2 (2), Jammu

In the result, the appeal of the assessee is allowed

ITA 55/ASR/2022[AY 2019-20]Status: DisposedITAT Amritsar10 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 263Section 36Section 43B

…judicial pronouncement, the amendments made are applicable prospectively. The ld. AR submitted that the issue of the employees’ contribution under PF & ESI Acts is already settled by the Higher Judicial Forums in the cases of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 and Galaxy Industries v. DCIT, Circle-1, Jammu (supra). Accordingly, he prayed that disallowance of Rs. 6,39,490/- made to the returned income on account of Provident Fund and ESI payments, made lat…

Rajan Banquet Pvt.Ltd., Moradabad vs. ACIT-1, Moradabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 544/BANG/2022[2019-20]Status: DisposedITAT Bangalore03 Aug 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…he series of decisions of Hon'ble Supreme Court and the jurisdictional Karnataka High Court decisions, wherein identical additions have deleted including the following: i. Alom Extrusions Limited vs. CIT (2009) 185 taxman 416 (SC) ii. Vinay Cement Ltd. [2007] 213 CTR 268 SC iii. Rajasthan State Beverage Corpn.ITA No.150of2016,Dt.08.06.2016 (SC) iv. ANZ Information Technology P Ltd. (2010) 189 Taxman 391 Kar. v. Spectrum Consultants India (P.) Ltd. [2013] 34 taxmann.com 20 (Kar) vi. Magus Customers Dialog (P.) Ltd. [2015] 371 ITR 242 (Kar)(MAG.) vii. Sabari Enterprises [2008] 298 ITR 141 (KAR) 5. The learned Asses…

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 543/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…he series of decisions of Hon'ble Supreme Court and the jurisdictional Karnataka High Court decisions, wherein identical additions have deleted including the following: i. Alom Extrusions Limited vs. CIT (2009) 185 taxman 416 (SC) ii. Vinay Cement Ltd. [2007] 213 CTR 268 SC iii. Rajasthan State Beverage Corpn.ITA No.150of2016,Dt.08.06.2016 (SC) iv. ANZ Information Technology P Ltd. (2010) 189 Taxman 391 Kar. v. Spectrum Consultants India (P.) Ltd. [2013] 34 taxmann.com 20 (Kar) vi. Magus Customers Dialog (P.) Ltd. [2015] 371 ITR 242 (Kar)(MAG.) vii. Sabari Enterprises [2008] 298 ITR 141 (KAR) 5. The learned Asses…

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

…the decision of the Jurisdictional High Court of Kerala in the appellant's own case. (Copy of the order enclosed - Annexure 3). In the said order, the H'ble Kerala High Court, relying on the order of the Supreme Court in the case of CIT v. Vinay Cements Ltd (213 CTR 268) allowed such payments as expenses u/s.43 B of the Act. Hence there cannot be said to be an error prejudicial to the interest of revenue in the assessment order. j) Application of later decisions of the H'ble Kerala High Court The latter decisions of the Hon'ble Kerala High Court in the cases of CIT, Cochin Vs South India Corporation Limited (201…

Trutech Constructions Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Uttam Industrial Engineering Private Limited, New Delhi vs. DCIT Circle-25(1), New Delhi

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Trutuff Facility Management Private Limited, New Delhi vs. DCIT CPC, Bangalore

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Tech Auto Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Vikas Publishing House Private Limited, New Delhi vs. DCIT CPC, Bengaluru

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Toshiba Water Solutions & Services Pvt Ltd, New Delhi vs. DCIT Circle-27(2), New Delhi

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Hans Rubber & Sports Private Limited, Meerut vs. DCIT, Circle-1, Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Pushpa Sharma, Haryana vs. ITO, Ward-2(1), Faridabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Flying Fabrication, New Delhi vs. ITO, Ward 1(4), Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Rama Roller Flour Mills, Meerut vs. ITO, Ward-1(1)(1), Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Faridabad Service Station, Haryana vs. ITO, Ward-30(4), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

…ayment before the due date of filing of the return, which was a fact apparent from the record.” 16 AY: 2019-20 The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…

Well Protect Manpower Services Pvt Ltd, New Delhi vs. DCIT CPC, Banglore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1094/DEL/2020[2018-19]Status: DisposedITAT Delhi22 Jul 2022AY 2018-19

Bench: Dr. B.R.R.Kumar & Sh. Anubhav Sharmawell Protect Manpower Vs. Dcit, Services Pvt. Ltd. Cpc, F 22, 2Nd Floor Khasra 737/3 & Bangalore 737/6 Near Mcd School 100 Futa Road, Burari, Delhi-34 Pan : Aaacw4672R (Appellant) (Respondent)

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

…ed to its case and also as to why the decisions of various courts being relied upon by the appellant (as listed herebelow) be not ignored. Sl.No. Title Citation No. 1. Allied Motors (P.) Ltd. Vs. CIT [1997] 224 ITR 677 (SC) 2. CIT vs. Vinay Cement Ltd. [2007] 213 CTR 268 (SC) 3. CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) 4. CIT vs. AIMIL LTD. [2010] 321 ITR 508 (Del.) 5. CIT vs. George Williamson (Assam) [2006] 284 ITR 619 (Gau) Ltd. 6. CIT vs. Other vs. Sabari [2008] 298 ITR 141(Kar) Enterprises 7. CIT vs. Jaipur Vidyut Vitaran [2014] 363 ITR 307 (Raj) Nigam Ltd. 8. Essae Teraoka P. Ltd. vs. DCIT [2014…

Lmg Consulting Services India Private Limited (Formerly Known As Splash Fashions India Private Limited), Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 449/BANG/2022[2019-20]Status: DisposedITAT Bangalore21 Jul 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Lmg Consulting Services India Pvt. Ltd., [Formerly Known As Splash Fashions India The Assistant Pvt. Ltd.], Director Of 4Th Floor, Building No. 3, Income Tax, 77 Town Centre, Cpc, Off Hal Airport Road, Vs. Bangalore. Yemlur, Bangalore – 560 037. Pan: Aarcs5369N Appellant Respondent Assessee By : Smt. Rashmi R, Advocate : Shri Venudhar Godesi, Jcit Revenue By Dr Date Of Hearing : 21-07-2022 Date Of Pronouncement : 21-07-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 31/03/2022 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. Disallowance Towards Delayed Remittance Of Employees' Contribution To Provident Fund ["Pf"] Under Section 36(1)(Va) Of The Act

For Appellant: Smt. Rashmi R, Advocate
Section 139(1)Section 250Section 36(1)(va)Section 37Section 43B

…where employee's contribution to PF is remitted before the due date of filing ROI, the same cannot be disallowed. 1.3. The Learned CIT(A) has grossly erred in distinguishing the Hon'ble Supreme Court's judgement in the case of CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (Supreme Court) relied upon by the Appellant, by incorrectly quoting non- existent extracts of judgement in page 17 and 18 of its order. 1.4. The Learned CIT(A) has erred in placing reliance on judgements of various High Courts/ Tribunals of other States which only have a persuasive effect vis-a-vis the favourable judgements of the jurisdictional…

Ravindra Nath Sahni, New Delhi vs. ACIT CPC, New Delhi

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…e had made the payment before the due date of filing of the return, which was a fact apparent from the record.” The decision of ITAT: 27. The Co-ordinate Bench of ITAT relied on the judgment of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements Ltd. 213 CTR 268 to support its decision to the effect that if the employers' as well as employees' contribution towards provident fund and ESI is paid before the due date of filing of return, no disallowance can be made by the Assessing Officer. 28. The relevant part of the order of the ITAT relying on the CIT Vs. Vinay Cements Ltd. (supra) is as under: "11. W…