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. Amicorp Management India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

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

ITA 458/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

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…

Arco Lab Private Limited, Bangalore vs. The Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 455/BANG/2021[2019-20]Status: DisposedITAT Bangalore16 Nov 2021AY 2019-20

Bench: Shri Chandra Poojariandshri George George Kassessment Year : 2019-20

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Priyadarshini Besaganni, JCIT (DR)

Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)

…u/s 36(1)(va) of the Act and it is not hit by explanation 2 to sec.36(1)(va) of the Act which calls for payment within the due date prescribed under the relevant Act. For this purpose he relied on the judgment in the case of Essac Teraoka (P.) Ltd. v. Dy. CIT 366 ITR 408 (Kar.), wherein it has held as under: “15. From bare perusal of this provision, it is clear that under the provision, for IT Act, an extension is given to the employer to make payment of contribution to provident fund or any other fund till the "due date" applicable for furnishing the return of income under sub-section(1) of section 139 of the IT…

Amulya Kumar Parida, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 427/BANG/2021[2019-2020]Status: DisposedITAT Bangalore11 Nov 2021AY 2019-2020

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

For Appellant: ---None---For Respondent: Sri.Sankar Ganesh K, JCIT-DR

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

…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 3 Sri.Amulya Kumar Parida. 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…

Zenpower Technologies LLP, Bengaluru vs. Additional Director of Income Tax, CPC, Bengaluru

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

ITA 426/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Nov 2021AY 2017-18

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

For Appellant: Sri.B.S.Balachandran, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

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

…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, 4 M/s.Zenpower Technologies LLP. reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. 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…

Woodpeck Deco Products, Bengaluru vs. The Deputy Commissioner of Income Tax (CPC), Bengaluru

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

ITA 532/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 250Section 36(1)(va)Section 43B

…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) by placing reliance on the judicial pronouncements in favour of the Revenue and the amendment to section 43B and 36(1)(va) of the I.T.Act by Finance Act, 2021, held that the amendment is clarifactory in nature and has got retrospective operation. 4 M/s.Woodpeck Deco Pro…

Kaynes Interconnection Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 516/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…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) after noting the difference between employer’s and employees’ contribution to PF and ESI, held that only employer’s contribution alone is entitled to deduction u/s 43B(b) of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Gujarat High Court in the case of C…

Kaynes Interconnection Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 515/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…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) after noting the difference between employer’s and employees’ contribution to PF and ESI, held that only employer’s contribution alone is entitled to deduction u/s 43B(b) of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Gujarat High Court in the case of C…

Kishan Dutt Sharma, Bengaluru vs. The Assistant Director of Income Tax (CPC), Bangalore

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

ITA 436/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…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) by placing reliance on the amendment to section 43B and 36(1)(va) of the I.T.Act by Finance Act, 2021, held that the amendment is clarifactory in nature and has got retrospective operation. The CIT(A) relied on the judgment of the Hon’ble Apex Court in the case of CIT v.…

M/S. Sumathi Nursing & Maternity Home, Bengaluru vs. Assistant Director of Income Tax, Centralized Processing Center, Bangalore

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

ITA 434/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Sri.Pranav KrishnaFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139Section 139(1)Section 143Section 143(1)Section 234Section 234ASection 250Section 36Section 43B

…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) by placing reliance on the amendment to section 43B and 36(1)(va) of the I.T.Act by Finance Act, 2021, held that the amendment is clarifactory in nature and has got retrospective operation. The CIT(A) relied on the judgment of the Hon’ble Apex Court in the case of CIT v.…

Shri Sai Ram Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 425/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Sri.Shambu Sharma, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…apply in relation the assessment year 2021-22 and subsequent years. 4. The learned Commissioner of Income Tax (Appeals), NFAC is erred in in law by not following the decisions of jurisdictional High Court in the case of ESSAE TERAOKA PRIVATE LIMITED Vs DCIT (366 ITR 408) (Karnataka He), CIT Vs Sabari Enterprises, (2008) (298 ITR 141 (Karnataka He) and other judicial precedence including the decision of Hyderabad Bench of ITAT in the case Salzgitter Hydraulics P Ltd v ITO decided in IT Appeal No. 644(HYD) of 2020 dated 15th June, 2021. 5. For these and other grounds of appeal which may be taken at the time of hea…

Chandra Reddy, Bengaluru vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 431/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Sri.S.Annamalai, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139Section 139(1)Section 143Section 143(1)Section 234ASection 250Section 36Section 43B

…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) by placing reliance on the amendment to section 43B and 36(1)(va) of the I.T.Act by Finance Act, 2021, held that the amendment is clarifactory in nature and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tribunal. The learned AR…

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

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

ITA 506/BANG/2021[2019-20]Status: DisposedITAT Bangalore08 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…ployees’ contribution of PF and ESI having regard to the provision to 3 M/s.Synergics. 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 judicial pronouncements in favour of the Revenue, concluded that amendment to sections 43B and 36[1][va] of the Act by Finance Act, 2021, is clarificatory and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tribunal. The learned AR relied on the ITAT’s Order in the case of…

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

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

ITA 505/BANG/2021[2018-19]Status: DisposedITAT Bangalore08 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

M/S. Anusha Techno Ventures, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-2(2)(1), Bangalore

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

ITA 503/BANG/2021[2019-20]Status: DisposedITAT Bangalore08 Nov 2021AY 2019-20

Bench: Shri George George K

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 234ASection 250Section 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 judicial pronouncements in favour of the Revenue, concluded that amendment to sections 43B and 36[1][va] of the Act by Finance Act, 2021, is clarificatory and has got retrospective operation. 6. Aggrieved, assessee has filed this appeal before the Tribunal. The learned AR relied on the ITAT’s Order in the 4 M/s.An…

M/S. P.R. Forgings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 421/BANG/2021[2018-19]Status: DisposedITAT Bangalore08 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Sri.Vishal S. Rao, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40A(3)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. Environs Management (Bangalore) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 420/BANG/2021[2018-19]Status: DisposedITAT Bangalore08 Nov 2021AY 2018-19

Bench: Shri George George K

For Appellant: Sri.Vishal S. Rao, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 234CSection 271(1)(c)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 judicial pronouncements in favour of the Revenue, concluded that amendment to sections 3 M/s.Environs Management (Bangalore) Pvt. Ltd. 43B and 36[1][va] of the Act by Finance Act, 2021, is clarificatory and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tribunal. The lear…

Sony India Software Centre Private Limited, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Circle-6(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 398/BANG/2021[2017-18]Status: DisposedITAT Bangalore05 Nov 2021AY 2017-18

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: AdvocateFor Respondent: JCIT (DR)

Section 10ASection 139(1)Section 2(24)(x)Section 250Section 36(1)Section 36(1)(va)Section 43B

…by Finance Act, 2021 is retrospective in nature, the Ld.AR submitted that, the amendment is applicable from AY 2021-22 onwards. He relied on the following decisions in support.  CIT v Sabari Enterprises [2008] 298 ITR 141 (KAR.)  Essae Teraoka P Ltd v DCIT 366 ITR 408  M/s Jana Urban Services for Transformation Pvt. Ltd v DCIT ITA No.307/Bang/2021 by order dated 11.10.2021.  M/s.Bevel Gears (India) Pvt.Ltd v ACIT ITA No.376/Bang/2021 by order dated 11.10.2021. On the contrary, the Ld.Sr.DR relied on the orders passed by the authorities below. We have perused the arugments advanced by both sides in light of r…

M/S. Infobells Inferactive Solutions, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-4(3)(1), Bengaluru

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

ITA 411/BANG/2021[2018-19]Status: DisposedITAT Bangalore03 Nov 2021AY 2018-19

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2018-19 M/S. Infobells Interactive Solutions, The Deputy Commissioner Of Income Tax, No.12, 2Nd Floor, 8Th V Block, Circle – 4(3)(1), K R Nanjappa Layout, Vs. Bengaluru. Koramangala, Bengaluru – 560 095. Pan : Aacfi 7614 Q Appellant Respondent Assessee By : Shri. S. V. Ravishankar, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 03.11.2021 Date Of Pronouncement : 03.11.2021

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 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 judicial pronouncements in favour of the Revenue, concluded that amendment to sections 43B and 36[1][va] of the Act by Finance Act, 2021, is clarificatory and has got retrospective operation. 5. Aggrieved, assessee has filed this appeal before the Tribunal. The learned AR relied on the ITAT’s Order in the case of…

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Benaluru

In the result, the appeal of the assessee is allowed

ITA 395/BANG/2021[2019-20]Status: DisposedITAT Bangalore27 Oct 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

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

…by ITA Nos. 394 & 395/Bang/2021 Page 5 of 11 explanation 2 to sec.36(1)(va) of the Act which calls for payment within the due date prescribed under the relevant Act. For this purpose he relied on the judgment in the case of Essae Teraoka (P.) Ltd. v. Dy. CIT 366 ITR 408 (Kar.), wherein it has held as under: “15. From bare perusal of this provision, it is clear that under the provision, for IT Act, an extension is given to the employer to make payment of contribution to provident fund or any other fund till the "due date" applicable for furnishing the return of income under sub- section(1) of section 139 of the I…

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 394/BANG/2021[2018-19]Status: DisposedITAT Bangalore27 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

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