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“Section 139(44)”

Section References (mined)Section 139Section 139(44)5 judgments

The decision most relied on for Section 139(44) is CIT v. Indian Jute Mills Association (134 ITR 68), cited in 30 judgments on BharatTax.

Leading authorities on Section 139(44)

CIT v. Indian Jute Mills Association
134 ITR 68 · 1982 · High Court
30
citing judgments

Expenditure incurred includes depreciation claims. Necessary provisions required by statute, such as for gratuity and leave encashment, can be considered as applied for the objects of a trust.

Cholamandalam Ms General Insurance Co. Ltd. v. Deputy Commissioner of Income-tax, LTPU, Chennai
411 ITR 386 · 2019 · High Court
14
citing judgments

Payments made to non-resident reinsurers without deducting tax at source may be disallowed under Section 40(a)(i) if they are considered in violation of the Insurance Act, 1938.

Judgments citing Section 139(44)

Asstt. Commissioner of Income Tax (Exemptions), Circle, Pune, Pmt Building, Swargate vs. Shivai Vidya Prasarak Mandal, Thane

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

provisions of sub-section (44) of section 139 te within the time allowed under that section. Now, since reference has been made to section 139(44) of the Act and the same is reproduced below: "S.139(4A) Every person in receipt of income derived from property held under trust ... apply as if it were a return required to be furnished under sub-section (1).]]" 10. Now, going through the provisions to section 139(44) of the Act shows that the assessee is required to file the return as per the provisions of section 139

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

provisions of sub-section (44) of section 139 te within the time allowed under that section. Now, since reference has been made to section 139(44) of the Act and the same is reproduced below: "S.139(4A) Every person in receipt of income derived from property held under trust ... return required to be furnished under sub-section (1).]]" AYs 2018-19 to 2021-26 10. Now, going through the provisions to section 139(44) of the Act shows that the assessee is required to file the return as per the provisions of section 139

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

provisions of sub-section (44) of section 139 te within the time allowed under that section. Now, since reference has been made to section 139(44) of the Act and the same is reproduced below: "S.139(4A) Every person in receipt of income derived from property held under trust ... return required to be furnished under sub-section (1).]]" AYs 2018-19 to 2021-26 10. Now, going through the provisions to section 139(44) of the Act shows that the assessee is required to file the return as per the provisions of section 139

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

provisions of sub-section (44) of section 139 te within the time allowed under that section. Now, since reference has been made to section 139(44) of the Act and the same is reproduced below: "S.139(4A) Every person in receipt of income derived from property held under trust ... return required to be furnished under sub-section (1).]]" AYs 2018-19 to 2021-26 10. Now, going through the provisions to section 139(44) of the Act shows that the assessee is required to file the return as per the provisions of section 139

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Pune vs. ITO, Exemption, Pune

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

provisions of sub-section (44) of section 139 te within the time allowed under that section. Now, since reference has been made to section 139(44) of the Act and the same is reproduced below: "S.139(4A) Every person in receipt of income derived from property held under trust ... return required to be furnished under sub-section (1).]]" AYs 2018-19 to 2021-26 10. Now, going through the provisions to section 139(44) of the Act shows that the assessee is required to file the return as per the provisions of section 139