Popular Vehicles & Services P. Ltd. v. CIT

96 Taxmann.com 13High Court2018#320 most cited

What is Popular Vehicles & Services P. Ltd. v. CIT authority for?

Employees' contributions to ESI and PF are not deductible if deposited after the due dates specified in the respective welfare statutes, even if paid before the income tax return filing due date under section 139(1). This is because sections 36(1)(va) and 43B operate independently, with section 36(1)(va) specifically governing such contributions.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2018 to 2025.

Also referred to as

Popular Vehicles & Services · employees' contribution ESI PF · section 36(1)(va) · section 43B · belated deposit · due date for deduction · section 139(1) · disallowance · income tax return filing · section 2(24)(x)

Sections most often in play

Section 139(1)Section 143(1)
Read the full judgment

Issues it is cited on

section 158besection 43b(b)section 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing Popular Vehicles & Services P. Ltd. v. CIT

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeals stand partly allowed in terms of our above order

ITA 41/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

M/S Sun Tamilnadu Security Management Services P Ltd., Madurai vs. ACIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 40/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Marshal Textiles Private Limited, Erode vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 4/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

M/S Sun Tamilnadu Security Management Services P Ltd., Madurai vs. ACIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 39/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

M/S Sree Lakshmi Venkateswara Spinning Mills (P) Ltd., Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 37/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 40Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sky Weaves, Tirupur vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 31/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwant Kumar (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 2(24)(x)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sky Weaves, Tirupur vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 30/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwant Kumar (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 2(24)(x)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sree Ambal Processors Private Limited, Tirupur vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 3/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sharadha Terry Products Private Ltd, Mettuapalaym vs. ACIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 29/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sharadha Terry Products Private Ltd, Mettupalayam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 28/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sree Ambal Processors Private Limited, Tirupur vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 2/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Anjapparchettinad Ac Restaurant Madurai LLP, Chennai vs. ACIT, Central Circle 1(3), Chennai

The appeal stands allowed in terms of our above order

ITA 174/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sree Gokulam Chit and Finance Co. Pvt. Ltd., Chennai vs. The Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 17/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Sky Cotex India Private Limited, Tirupur vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 151/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Venus Rubbers, Coimbatore vs. ADIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 147/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Venus Rubbers, Coimbatore vs. DCIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 146/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Avan Global Solutions Private Limited, Chennai vs. DCIT, CPC/1718/U6/1957321506, Chennai

The appeal stands allowed in terms of our above order

ITA 145/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Raksha Technologies Private Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 14/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Natrajan (Advocate) & Mrs. RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

The Madras Silks India Pvt Ltd, Chennai vs. ACIT, Circle 1, Tirupur

Appeal is allowed

ITA 134/CHNY/2022[2017-2018]Status: DisposedITAT Chennai11 Apr 2022AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…