How many judgments cite Essae Teraoka Pvt. Ltd. v. DCIT?

519 judgments on BharatTax cite Essae Teraoka Pvt. Ltd. v. DCIT (366 ITR 408), spanning 2016 to 2026.

Which sections of the Income Tax Act does Essae Teraoka Pvt. Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 234B, Section 234C, Section 143(1), Section 143(1)(a), Section 43B.

Essae Teraoka Pvt. Ltd. v. DCIT

366 ITR 408High Court2014#128 most cited

What is Essae Teraoka Pvt. Ltd. v. DCIT authority for?

An employer's delayed remittance of employees' contributions to provident fund (PF) or Employees' State Insurance (ESI) is deductible if the payment is made before the due date for filing the income tax return under section 139(1), applying the provisions of section 43B and notwithstanding section 36(1)(va).

519

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

Essae Teraoka Pvt. Ltd. · 366 ITR 408 · employees contribution to PF ESI · section 36(1)(va) · section 43B · due date for filing return · section 139(1) · belated deposit employees contribution · deductibility of PF ESI · disallowance provident fund ESI

Also reported as

222 Taxmann 17032 Taxmann.com 33

Sections most often in play

Section 36(1)(va)Section 234B Section 234C Section 143(1)Section 143(1)(a)Section 43B Section 143(3)Section 139(1)

Issues it is cited on

employees contribution to pf section 2(24)(x)section 36(va)section 43b(b)section 2(24)section 36(1)(va)section 43b section 43 extension of limitation section 36 assistant director section 36(1)

Judgments citing Essae Teraoka Pvt. Ltd. v. DCIT

M/S. Sanjeev Mehra, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 573/BANG/2021[2019-20]Status: DisposedITAT Bangalore20 Dec 2021AY 2019-20

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramanyam, CAFor Respondent: Sri.Sankar Ganesh K, Joint CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…e material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of Essae Teraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of 4 ITA Nos.571-573/Bang/2021 M/s.Sanjeev Mehra. the Hon'ble…

M/S. Sanjeev Mehra, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 572/BANG/2021[2018-19]Status: DisposedITAT Bangalore20 Dec 2021AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramanyam, CAFor Respondent: Sri.Sankar Ganesh K, Joint CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

M/S. Sanjeev Mehra, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 571/BANG/2021[2017-18]Status: DisposedITAT Bangalore20 Dec 2021AY 2017-18

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramanyam, CAFor Respondent: Sri.Sankar Ganesh K, Joint CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

Sri. P. Purandhara Reddy, Bengaluru vs. The Assistant Commissioner of Income Tax, Central Circle-2(4), Bangalore

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

ITA 569/BANG/2021[2018-19]Status: DisposedITAT Bangalore20 Dec 2021AY 2018-19

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Smt.Sunaina Bhatia, CAFor Respondent: Capt.Pradeep Shoury ARya, Addl.CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…duction of the employees’ contribution of PF and ESI having regard to the provision to section 43B of the Act. In this context, the assessee relied on the judgment of the Hon’ble Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408. The CIT(A) after noticing the difference between the employer’s contribution and employees’ contribution to PF and ESI held that only employer’s contribution to the PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the payments are made prior to the due date of filing of the return u/s 139(1) of the I.T.Act. Further, by placing reli…

Srinivas Achar Mohankumar, Bangalore vs. Income Tax Officer, Ward-4(3)(4), Bengaluru

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

ITA 568/BANG/2021[2018-2019]Status: DisposedITAT Bangalore16 Dec 2021AY 2018-2019

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari, Am

For Appellant: Sri.Mahesh Reddy, CAFor Respondent: Sri.Sankar Ganesh K, Joint CIT-DR

Section 139(1)Section 143(1)Section 234ASection 234CSection 36Section 36(1)(va)Section 43B

M/S. Skava Electric Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, CPC, Bengaluru

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

ITA 565/BANG/2021[2019-20]Status: DisposedITAT Bangalore16 Dec 2021AY 2019-20

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari, Am

For Appellant: Sri.Kusuma Yathish, CAFor Respondent: Sri.Sankar Ganesh K, Joint CIT-DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…(1) of the Income-tax Act, 1961 by ignoring the binding judgment of 2 M/s.Skava Electric Private Limited. Honorable Jurisdiction High Court of Karnataka in the case of CIT vs Sabari Enterprises (2008) 298 ITR 141 (Kar) and Essae- Teraoka Pvt Ltd v DCIT (2013) 366 ITR 408 (Kar). c)The Ld. CIT(A) erred in not considering the objects of Faceless Appeal scheme introduced by CDBT and dismissed the appeal of the assessee by not considering the issues resolved by Jurisdictional High Court and contemptuously ignoring the binding precedent issued by Jurisdictional High Court. d) The Ld. CIT(A) erred in not appreciating th…

Maf Clothing Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 563/BANG/2021[2018-19]Status: DisposedITAT Bangalore15 Dec 2021AY 2018-19

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.Venkata Raman, CAFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T. Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the difference between employer’s and employees’ contribution to PF and ESI and held that only employer’s contribution to PF and ESI is entitled to deduction u/s 43B of the I.T. Act, if the same is paid prior to due date of filing of return of income u/s 139(1) o…

M/S. Fashion Matrix Clothing, Bengaluru vs. Income Tax Officer, Ward- 6(2)(1), Bangalore

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

ITA 550/BANG/2021[2018-19]Status: DisposedITAT Bangalore14 Dec 2021AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Respondent: Shri Mahesh Kumar L

Section 143Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…re the due date specified under the respective Act. However, the assessee had paid the same before the due date of filing of the return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of Essae Teraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to PF and ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.594 & 595/Bang/2021 Assessment year : 2018-19 & 2019-20 Stirred Creative Advertising Pvt. Vs. The Dy. Commissioner of Income- Ltd., tax (CPC) No.87, Spencer Road, Bengaluru. Frazer Town, Bengaluru. PAN – AAHCS 3047 D ASSESSEE REVENUE Revenue by : Shri Sankar Ganesh K, JCIT (DR) Assessee by : Smt. Susan Mathew, C.A Date of hearing : 13.12.2021 Date of Pronouncement : 13.12.2021 O R D E R Per Chandra Poojari, Accountant Member These appeals by the assessee…

Shri. Kothandapani Selvakumar, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 556/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Ms.Preeti Patel, AdvocateFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…F and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional 3 Shri Kothandapani Selvakumar. High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the judicial pronouncements for and against the assessee and held that the amendment to section 36(1)(va) and 43B of the I.T.Act by Finance Act, 2021 is clarificatory and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tr…

Megha Services Private Limited, Bijapur vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 552/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Dec 2021AY 2019-20

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Madhukeshwar Hegde, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…e material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of Essae Teraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Megha Services Private Limited, Bijapur vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 551/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Dec 2021AY 2018-19

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Madhukeshwar Hegde, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…e material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of Essae Teraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

M/S. Eskay Heat Transfers Private Limited, Bengaluru vs. The Assistant Director of Income Tax, CPC, Bangalore

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

ITA 534/BANG/2021[2019-20]Status: DisposedITAT Bangalore08 Dec 2021AY 2019-20

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Sri.Prashanth C, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

Section 139Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…’s order dated 20.08.2021. The relevant assessment year is 2019-2020. 2. The grounds raised read as follows:- “1. The CPC and ld.CIT(A) have not followed the judgment of the Hon’ble High Court of Karnataka in the case of Essae Teraoka (P) Ltd. v. DCIT 11(3) (366 ITR 408) and Spectrum Consultants India (P) Ltd. v. CIT (215 Taxmann.597) to allow employee contribution paid before filing of income tax returns. 2. The CPC and Ld.CIT(A) have not appreciated the fact that the amendment to section 36(1)(va) is not applicable retrospectively. 3. The memorandum explaining the provision of Finance Bill, 2021 clearly states…

Sri Rama Rao Road, Bengaluru vs. The Income Tax Officer, Ward-1(1), Bangalore

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

ITA 391/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Dec 2021AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Smt. Sunaiana Bhatia, CA

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

…eciated that the aforesaid disallowance of Rs. 20.97,304/- in respect of the belated payments of the Employee's share of PF and ESI was allowable having regard to the judgment of the Hon'ble Karnataka High Court in the case of Essae Teroka Limited reported in 366 ITR 408 [Kar] since the same has been paid before the due date for filing the return of income u/s 139(1) of the Act and hence, the disallowance made ought to have been deleted. 4. The learned CIT[A] / NFAC is not justified in holding that the amendment made by insertion of Explanation 2 to the provisions of section 36[1][va] of the Act and the insertion…

M/S. Viroka Technology Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 507/BANG/2021[2019-20]Status: HeardITAT Bangalore01 Dec 2021AY 2019-20

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.E.Balasubramanyam, CAFor Respondent: Sri.Chetan R., Addl.CIT-DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…chnology Private Limited. contribution of PF and ESI having regard to the provision to section 43B of the Act. In this context, the assessee relied on the judgment of the Hon’ble Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408. The CIT(A) after noticing the difference between the employer’s contribution and employees’ contribution to PF held that only employer’s contribution to the PF is entitled to deduction u/s 43B of the I.T.Act, if the payments are made prior to the due date of filing of the return u/s 139(1) of the I.T.Act. Further, by placing reliance on the judg…

M/S. Shalimar Agarbatti Company, Bengaluru vs. Assistant Commissioner of Income Tax, Circel-2(2)(1), Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 485/BANG/2021[2018-19]Status: DisposedITAT Bangalore24 Nov 2021AY 2018-19

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.Sunaina Bhatia, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

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

…ciated that the aforesaid disallowance of Rs. 16,15,197/- in respect of the belated payments of the Employee's share of PF and ESI was allowable having regard to the judgement of the Hon'ble Karnataka High Court in the case of Essae Teroka Limited reported in 366 ITR 408 [Karl since the same has been paid before the due date for filing the return of income u/s 139(1) of the Act and hence, the disallowance made ought to have been deleted. 4. The learned CIT[A] I NFAC is not justified in holding that the amendment made by insertion of Explanation 2 to the provisions of section 36[1][va] of the Act and the insertion…

M/S. Shalimar Agarbatti Company, Bengaluru vs. Assistant Commissioner of Income Tax, Circel-2(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 484/BANG/2021[2017-18]Status: DisposedITAT Bangalore24 Nov 2021AY 2017-18

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.Sunaina Bhatia, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

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

Nikhil Mohine, Parasia vs. Commissioner of Income Tax (Appeals), Jabalpur

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…d before the due date of filing the return of income u/s. 139(1) for the relevant year/s and, in fact, along with interest for the delayed deposit, i.e., under the relevant statute. The Hon'bleKarnatka High Court has in EssaeTeraoka P. Ltd. vs. Dy. CIT [2014] 366 ITR 408 (Kar) clarified that the word ‘contribution’, as defined u/s. 2(c) of the Employee’s Provident Fund Act, 1952, includes both the employees’ and the employers’ contribution. The amount, even as noted by the Hon'ble Court, is in fact deposited in the first instance by the employer and, further, vide the same challan. How could the same be therefore…

Nikhil Mohine, Chhindwara vs. DCIT, CPC, Benguluru

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…before the due date of filing the return of income u/s. 139(1) for the relevant year/s and, in fact, along with interest for the delayed deposit, i.e., under the relevant statute. The Hon'ble Karnatka High Court has in Essae Teraoka P. Ltd. vs. Dy. CIT [2014] 366 ITR 408 (Kar) clarified that the word ‘contribution’, as defined u/s. 2(c) of the Employee’s Provident Fund Act, 1952, includes both the employees’ and the employers’ contribution. The amount, even as noted by the Hon'ble Court, is in fact deposited in the first instance by the employer and, further, vide the same challan. How could the same be therefore…

M/S. Amicorp Management India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 459/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Nov 2021AY 2019-20

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Pranav Krishna, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

Section 139(1)Section 234Section 36(1)Section 36(1)(va)

…n of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the judicial pronouncements for and against the assessee and held that the amendment to section 36(1)(va) and 43B of the I.T.Act by Finance Act, 2021 is clarificatory and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tr…