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“Section 139(1)”

Section References (mined)Section 139Section 139(1)7,818 judgments

The decision most relied on for Section 139(1) is CIT v. Manjunatha Cotton & Ginning Factory (359 ITR 565), cited in 2,590 judgments on BharatTax.

Leading authorities on Section 139(1)

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

Goetze (India) Ltd. v. CIT
284 ITR 323 · 2006 · Supreme Court
1,842
citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Gujarat State Road Transport Corporation
366 ITR 170 · 2014 · High Court
1,158
citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

CIT v. SSA’s Emerald Meadows
73 Taxmann.com 241 · 2016 · High Court
791
citing judgments

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

Judgments citing Section 139(1)

Forbes Facility Services Pvt. Ltd., Mumbai vs. Addl/Jt/Dy/ACIT, NFAC, Circle 6 (1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 2051/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Sept 2022AY 2019-20
Section 143(1)Section 36(1)(va)Section 44A

long as the payments towards provident fund dues are made before the due date of filing of the income tax return under section 139(1), even beyond the permissible time limit under the relevant statute under which payment is made, the payments so made are deductible in the computation ... payments made beyond the due date under the relevant statute but before the due date of filing of the income tax return under section 139(1) cannot attract the disallowance for the reason of delay. Once again learned counsel has referred to and relied upon the decisions of the coordinate

Delicacies & More, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

ITA 1996/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 44A

long as the payments towards provident fund dues are made before the due date of filing of the income tax return under section 139(1), even beyond the permissible time limit under the relevant statute under which payment is made, the payments so made are deductible in the computation ... payments made beyond the due date under the relevant statute but before the due date of filing of the income tax return under section 139(1) cannot attract the disallowance for the reason of delay. Once again learned counsel has referred to and relied upon the decisions of the coordinate

Dy Commissioner of Income Tax-13(3)(2), Mumbai vs. Team Hr Gsa Private Ltd., Mumbai

In the result, this appeal is dismissed in the terms indicated above

ITA 1918/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Sept 2022AY 2019-20
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

long as the payments towards provident fund dues are made before the due date of filing of the income tax return under section 139(1), even beyond the permissible time limit under the relevant statute under which payment is made, the payments so made are deductible in the computation ... payments made beyond the due date under the relevant statute but before the due date of filing of the income tax return under section 139(1) cannot attract the disallowance for the reason of delay. Once again learned counsel has referred to and relied upon the decisions of the coordinate

Bharat Silks, Bangalore vs. National E-Assessment Centre, Delhi

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

ITA 683/BANG/2022[2018-19]Status: DisposedITAT Bangalore28 Sept 2022AY 2018-19
For Respondent: Shri Joseph Varghese
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

payments in respect of Employees contribution were made before the due date of filing the return of income under Section 139(1) of the Act and consequently the employee contribution to Provident fund and ESI fund is an allowable deduction in the hands of the appellant on the facts

M/S. Daxer Trading Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the assessee’s appeal is partly allowed

ITA 565/BANG/2022[2020-21]Status: DisposedITAT Bangalore28 Sept 2022AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Shrenik Chordia, C.AFor Respondent: Shri K.R Narayan, Addl. CIT (DR)
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU

Enmas India Private Limited, Tiruvallur vs. DCIT, CPC, Bangalore

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

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

employee’s contribution to PF & ESI has been remitted on or before the due date of furnishing of return of income under section 139(1) of the Act. However, the ld. CIT(A) NFAC has upheld the assessment order passed by the Assessing Officer by confirming the disallowance. 6. Similar

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

contribution to any welfare fund, shall be allowed if it is paid on or before the due date as contemplated under Section 139(1). This provision has nothing to do with the consequences provided for under the PF Act / PF Scheme / ESI Act, for not depositing the 'contribution

M/S Bab Leather Products International, Thirumudivakkam vs. DCIT, Chenai

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

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

employee’s contribution to PF & ESI has been remitted on or before the due date of furnishing of return of income under section 139(1) of the Act. However, the ld. CIT(A) NFAC has upheld the assessment order passed by the Assessing Officer by confirming the disallowance. 4 I.T.A ... before the ld. CIT(A)-NFAC, the assessee has submitted that the contributions were paid before the due date of filing return under section 139(1) of the Act. Accordingly, we remit the matter back to the file of the Assessing Officer to verify the details and decide the issue

Kalpanadevi, Pondicherry vs. ADIT, Bangalore

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

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 43B

employee’s contribution to PF & ESI has been remitted on or before the due date of furnishing of return of income under section 139(1) of the Act. However, the ld. CIT(A) NFAC has upheld the assessment order passed by the Assessing Officer by confirming the disallowance. 6. Similar

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

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

contribution to any welfare fund, shall be allowed if it is paid on or before the due date as contemplated under Section 139(1). This provision has nothing to do with the consequences provided for under the PF Act / PF Scheme / ESI Act, for not depositing the 'contribution

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

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

contribution to any welfare fund, shall be allowed if it is paid on or before the due date as contemplated under Section 139(1). This provision has nothing to do with the consequences provided for under the PF Act / PF Scheme / ESI Act, for not depositing the 'contribution

M/S Maxima Automation Solutions Pvt Ltd, Chennai vs. ACIT, Corp Circle 4 (1), Chennai

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

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36Section 43B

employee’s contribution to PF & ESI has been remitted on or before the due date of furnishing of return of income under section 139(1) of the Act. However, the ld. CIT(A) NFAC has upheld the assessment order passed by the Assessing Officer by confirming the disallowance. 7. Similar

Sonali Rajender Sethi, Mumbai vs. ITO - 12(1)(2), Mumbai

In the result, both the appeals are allowed for statistical purposes

ITA 1458/MUM/2020[2010-11]Status: DisposedITAT Mumbai23 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Jitendra SinghFor Respondent: Pitta Samuel
Section 139(1)Section 139(4)Section 142(1)Section 144Section 147Section 148Section 24Section 94C

ITA Nos.1457 & 1458/Mum/2020 1 Sonali Rajender Sethi Vs. ITO-12(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH

Sonali Rajender Sethi, Mumbai vs. ITO - 12(1)(2), Mumbai

In the result, both the appeals are allowed for statistical purposes

ITA 1457/MUM/2020[2010-11]Status: DisposedITAT Mumbai23 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Jitendra SinghFor Respondent: Pitta Samuel
Section 139(1)Section 139(4)Section 142(1)Section 144Section 147Section 148Section 24Section 94C

ITA Nos.1457 & 1458/Mum/2020 1 Sonali Rajender Sethi Vs. ITO-12(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH

M/S Athenahealth Technology Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai

In the result, the appeal of the assessee is allowed

ITA 82/CHNY/2021[2018-19]Status: DisposedITAT Chennai21 Sept 2022AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.82/Chny/2021 िनधा"रण वष" /Assessment Year: 2018-19 M/S. Athenahealth Technology The Dy. Commissioner Of Pvt. Ltd., Income Tax, Module 3 & 4, 9Th Floor Vs. Corporate Circle-1(1), S.P Infocity, Dr. Mgr Road, Chennai. Kandaanchanvadi, Perungudi, Chennai – 600 096. [Pan: Aafca-3257-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sumeet Khurana, Fca ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022

For Appellant: Shri Sumeet Khurana, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 37Section 40ASection 40A(7)(a)Section 40A(7)(b)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर "सह, उपा"य

Kamivisa Products, Pondicherry vs. DCIT, Pondicherry

In the result, appeals filed by the assessee are allowed

ITA 995/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Sept 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.881 To 884 & 995/Chny/2018 ("नधा"रणवष" / Assessment Years: 2008-09 To 2011-12 & 2012-13)

Section 139(1)Section 80I

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा

M/S Kamivisa Products, Pondicherry vs. DCIT, Pondicherry

In the result, appeals filed by the assessee are allowed

ITA 884/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Sept 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.881 To 884 & 995/Chny/2018 ("नधा"रणवष" / Assessment Years: 2008-09 To 2011-12 & 2012-13)

Section 139(1)Section 80I

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा

M/S Kamivisa Products, Pondicherry vs. DCIT, Pondicherry

In the result, appeals filed by the assessee are allowed

ITA 883/CHNY/2018[2010-11]Status: DisposedITAT Chennai21 Sept 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.881 To 884 & 995/Chny/2018 ("नधा"रणवष" / Assessment Years: 2008-09 To 2011-12 & 2012-13)

Section 139(1)Section 80I

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा

M/S Kamivisa Products, Pondicherry vs. DCIT, Pondicherry

In the result, appeals filed by the assessee are allowed

ITA 882/CHNY/2018[2009-10]Status: DisposedITAT Chennai21 Sept 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.881 To 884 & 995/Chny/2018 ("नधा"रणवष" / Assessment Years: 2008-09 To 2011-12 & 2012-13)

Section 139(1)Section 80I

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा

M/S Kamivisa Products, Pondicherry vs. DCIT, Pondicherry

In the result, appeals filed by the assessee are allowed

ITA 881/CHNY/2018[2008-09]Status: DisposedITAT Chennai21 Sept 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.881 To 884 & 995/Chny/2018 ("नधा"रणवष" / Assessment Years: 2008-09 To 2011-12 & 2012-13)

Section 139(1)Section 80I

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा