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“Section 3(1)(va)”

Section References (mined)Section 3Section 3(1)(va)2 judgments

The decision most relied on for Section 3(1)(va) is Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), cited in 1,392 judgments on BharatTax.

Leading authorities on Section 3(1)(va)

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. Alom Extrusions Ltd.
319 ITR 306 · 2009 · Supreme Court
1,344
citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

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.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

CIT v. Ghatge Patil Transports Ltd.
368 ITR 749 · 2014 · High Court
609
citing judgments

Deduction for employees' contributions to PF and ESIC is allowable under Section 43B if paid before the due date for filing the return under Section 139(1); similarly, delayed deposits of employers' contributions to ESIC and PF are also allowable.

CIT v. Gujarat State Road Transport Corpn
41 Taxmann.com 100 · 2014 · High Court
540
citing judgments

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

Essae Teraoka Pvt. Ltd. v. DCIT
366 ITR 408 · 2014 · High Court
519
citing judgments

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).

CIT v. Vinay Cements Ltd.
213 CTR 268 · 2007 · Supreme Court
422
citing judgments

Employees' contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 2(24)(x) if deposited by the assessee before the due date for filing the income tax return.

Judgments citing Section 3(1)(va)

M.R.Overseas Pvt Ltd, Delhi vs. DCIT Circle 16(1), New Delhi

In the result, the appeals in ITA No

ITA 2470/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Jun 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

return. 2. That the CIT(A) while confirming the order intimation passed u/s 143(1) has failed to appreciate that amendment in section 3(1)(va) is being effective from the A.Y. 2021-22 and is thus not applicable to the present assessment year viz. 2018-19” 6. Similar grounds

M R Overseas P.Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

In the result, the appeals in ITA No

ITA 2469/DEL/2022[2019-20`]Status: DisposedITAT Delhi13 Jun 2023

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

return. 2. That the CIT(A) while confirming the order intimation passed u/s 143(1) has failed to appreciate that amendment in section 3(1)(va) is being effective from the A.Y. 2021-22 and is thus not applicable to the present assessment year viz. 2018-19” 6. Similar grounds