“Section 2(24)(x)”

Section References (mined)Section 2Section 2(24)(x)1,421 judgments

The decision most relied on for Section 2(24)(x) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 judgments on BharatTax.

Leading authorities on Section 2(24)(x)

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. 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.

(i) CIT v. Merchem Ltd.

378 ITR 443 · 2015 · High Court

631

citing judgments

Belated remittance of employees' contribution to ESI and PF, even if deposited before the due date for filing the return of income under Section 139(1), is not allowed as a deduction. This disallowance falls under Section 36(1)(va) read with Section 2(24)(x), as Section 43B applies only to employer's contributions.

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).

CIT v. State Bank of Bikaner & Jaipur

43 Taxmann.com 411 · 2014 · High Court

524

citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Judgments citing Section 2(24)(x)

M/S. South West Pinnacle Exploration Limited, Gurugram vs. ACIT, Circle-24(1), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 4076/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. South West Pinnacle Exploration Limited, Vs. Acit, Circle 24 (1), Plot No.6, 4Th Floor, Sector 44, New Delhi. Gurugram – 122 003 (Haryana). (Pan : Aakcs3608R) (Appellant) (Respondent) Assessee By : Shri I.P. Bansal, Advocate Shri Vivek Bansal, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 25.11.2026 Date Of Order : 21.01.2026 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-24, New Delhi [“Ld. Cit (A)”, For Short] Dated 17.06.2025 For The Assessment Year 2014-15. 2. At The Outset, Ld. Ar Of The Assessee Submitted That The Issues Involved In The Present Appeal Are Squarely Covered By Various Decisions & He Heavily Relied Upon The Decision Of The Coordinate Bench In The Case Of Real Innerspring Technologies Pvt. Ltd. Vs. Acit (2025) 174

For Appellant: Shri I.P. Bansal, AdvocateFor Respondent: Shri Manish Gupta, Sr. DR

Section 131(1)(d)Section 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR

Sheth Realtors, Mumbai vs. ACIT-CC-7(1), Mumbai

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

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR

Section 133(6)Section 139(1)Section 2(24)(x)Section 250

employees contribution to PF & ESIC is paid before the filing of IT return than there would not be any disallowance under Section 2(24)(x) r.w.s. 36(1)(va) of I.T. Act. 4. The appellant prays that: a. Disallowances under addition made to Work in Progress for the year

Smt. Raj Bala, Chandigarh vs. DCIT/ACIT Circle 1(1), Chandigarh

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1142/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh14 Jan 2026AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Geetinder Mann, CIT DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

been deposited after the statutory due dates prescribed under the respective Acts. Applying the provisions of section 36(1)(va) read with section 2(24)(x), the CPC held that belated deposits of employees’ contributions could not be allowed as deduction. It was further observed that the matter

The India Cements Ltd., Chennai vs. DCIT, Corporate Circle-1(1), Chennai

The appeal of the assessee is allowed

ITA 2663/CHNY/2025[2021-22]Status: DisposedITAT Chennai13 Jan 2026AY 2021-22

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22

For Respondent: Mr. Shiva Srinivas, CIT

Section 139(1)Section 143Section 250Section 43BSection 80Section 80I

Insurance Act, 1948 (34 of 1948), or any other fund for the The India Cements Ltd. :- 15 -: welfare of such employees" as per section 2(24)(x) of the Act. Section 36(1)(va) provides that any sum received by the assessee from any of his employees to which ... provisions of section 2(24)(x) apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date as specified under the relevant Act. A combined perusal of the above provisions of the Act make

Ipf Vikram India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Circle, Panchkula

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1204/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 Dec 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 148

submissions were made by both partners. 9. On merits, the Ld. CIT(A) held that employees’ contribution to PF/ESI is governed by sections 2(24)(x) and 36(1)(va) of the Act and is allowable only if deposited within the due dates prescribed under the respective welfare statutes. Relying

Sunil Kumar, Alwar Rajasthan vs. ITO Ward 3, Rewari

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

crucial. The former forms part of the employers' income, and the later retains its character as an income (albeit deemed), by virtue of Section 2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee ... could be held as the income of the appellant/assessee under Section 36(1)(va) read with Section 2(24)(x) of the Act of 1961 or not or whether it is subject to the provisions contained in Section 43-B of the of the Act of 1961, was highly debatable

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY