Section 139(1) of the Income Tax Act

Income-tax Act, 2025: s.263

Section 139(1) falls under section 139 of the Income-tax Act, 1961, which corresponds to section 263 (Return of income) of the Income-tax Act, 2025.

Read section 263 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 139(1) is CIT v. Manjunatha Cotton & Ginning Factory (359 ITR 565), cited in 2,590 of the 8,117 judgments on BharatTax that turn on this section.

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.

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.

Union of India v. Azadi Bachao Andolan
263 ITR 706 · 2003 · Supreme Court
691
citing judgments

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

(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.

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

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.

Judgments on Section 139(1)

S vs. Guarding Services Pvt Ltd, Haryanavs.ITO Ward 22(3), Delhi

Appeal is allowed

ITA 2453/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Jul 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Vs. Income Tax Officer, Svs Guarding Services Pvt. Ltd., Ward-22(3), Bimla Tower, Plot No. 42/5, New Delhi Frist Floor, Sector-14, M.G. Road, Gurgaon Pan: Aafcs2823P (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Sudeep Dabas, Sr. Dr

Section 139(1)Section 143(1)

Anurag Sure, Hdyerabad vs. ITO (Int Taxn)-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 649/HYD/2025[2022-23]Status: DisposedITAT Hyderabad07 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, S VenugopalFor Respondent: Shri Pavitran Kumar J, Sr. AR
Section 139Section 139(1)Section 139(4)Section 143(1)

Navodaya, Haripada Sahitya Mandir, Purulia vs. ITO, Ward 3(1), Asansol

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

ITA 404/KOL/2025[2017-2018]Status: DisposedITAT Kolkata07 Jul 2025AY 2017-2018

Bench: Shri George Mathannavodaya, Haripada Sahitya Vs Ito, Ward-3(1), Asansol Mandir, East Lake Road, Purulia, W.B. Pan No. :Aabtn 5764 F (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Kamaluddin, Ar राजस्व की ओर से /Revenue By : Shri Mrinmay Basak, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 07/07/2025 घोषणा की तारीख/Date Of Pronouncement : 07/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 03.01.2025, Passed By The Addl./Jcit(A)-1, Nashik, For The Assessment Year 2017-2018. 2. Shri S.K.Kamaluddin, Ld.Ar Appeared On Behalf Of The Assessee & Shri Mrinmay Basak, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Assessee Had Not Filed Its Return Of Income. It Was The Submission That There Was No Monetary Requirement Of The Assessee To File Return Of Income Insofar As The Proviso To Section 10(23C) Of The Act Was Amended To Make It Compulsory For Filing Of Return Of Income Only From The Assessment Year 2023-2024. It Was The Submission That The Assessing Officer Denied The Assessee The Benefit Of Exemption U/S.10(23C)(Iiiad) Of The Act On The Ground That The Assessee Had Not Filed Its Return Of Income. Ld. Ar Also Relied Upon The Decision Of The Itat Indore Bench Of The Tribunal In The Case Of Harda Nagar Bal Vikas

For Appellant: Shri S.K.Kamaluddin, ARFor Respondent: Shri Mrinmay Basak, Sr. DR
Section 10Section 139(1)Section 142(1)

Nanda Kumar Parthasarathy, Chennai vs. ITO, Ncw-15(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Y. Sridhar, FCAFor Respondent: Mr. Gautham S. Mukundan
Section 139(1)Section 91

Shri Ramasamy Jayakumar, Kanchipuram vs. DCIT, Non Corp. Circle-17(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 852/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.S.P. ChidambaramFor Respondent: Mr.Gautham S. Mukundan
Section 139(1)Section 139(5)Section 143(1)Section 90

Mangal Tirth Estate Ltd., Chennai vs. ITO, Corporate Ward-4(1), Chennai

In the result the appeal of the assessee is allowed

ITA 30/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 115BSection 119(2)(b)Section 154

Athaulla Thuppada, Davangere vs. Income Tax Officer, Ward-1, Davangere

ITA 305/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadav

For Appellant: Smt. Richa B, Hemansundar P, CA
Section 142(1)Section 148Section 148ASection 54

Avinash S Sadamate, ACIT, Circle 3 3 1 Mumbai, Mumbai vs. Rashmi Infrastructure Developers Limited, Mumbai

In the result, both the Revenue's appeal and Cross

ITA 6605/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jul 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Madhur Agrawal / Jay Bhansali, ARsFor Respondent: Shri Uma Shankar Prasad, (CIT DR)
Section 133ASection 139(1)Section 143(3)Section 801B(10)Section 801B(10)(c)

Sri Akshiya Shiradi Saibaba Trust, Pondcherry vs. ITO, Pondicherry

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

ITA 198/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.P.M.Kathir, Advocate for Mr.T.Vasudevan, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

Rasipuram Vivekananda Educational Trust, Namakkal vs. ITO, Exemption Ward, Salem

In the result, appeal filed by the assessee is allowed

ITA 1070/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. Gouthami Manivasagam
Section 11Section 12Section 12ASection 139(1)Section 143(1)

Manoj Madhukar Gajarlawar, Kanchipuram vs. ACIT, Ncc-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1030/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Girish Sonthlia, AdvocateFor Respondent: DR is on leave
Section 119(2)(b)Section 139(1)Section 143(1)Section 90

Praveen Saxena, Lucknow vs. ITO-6(1), Lucknow-New

The appeal of the assessee stands allowed

ITA 202/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Praveen Saxena V. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow Tan/Pan:Ajpps5818N (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 09.01.2021, Declaring A Total Income Of Rs.22,57,120/- & Also Claimed Relief Under Section 90 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) For A Sum Of Rs.3,48,632/- Being Foreign Tax Credit. The Centralized Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act & Rejected The Relief Of Rs.3,48,632/- Claimed By The Assessee Under Section 90 Of The

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 139(1)Section 143(1)Section 154Section 90

Udaan Sewa Samiti, Kanpur Nagar vs. CPC Banglore, Kanpur

The appeal of the assessee stands allowed for statistical purposes

ITA 150/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 139(1)Section 143(1)

K 113 Kugalur Primary Agricultural Coop Credit Society, Kugalur, Gobi Tk vs. The Deputy Commissioner of Income Tax CPC, Bangalore

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

ITA 99/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Ms. R. Reshma, AdvocateFor Respondent: Shri Ashwin D Gowda, JCIT
Section 139(1)Section 143(1)Section 250Section 80Section 80PSection 80P(2)(a)

Punalveli Weavers Cooperative Society, Punalveli vs. Income Tax Officer, Ward 3, Virudhunagar

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

ITA 1244/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1244/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Punalveli Weavers Cooperative Vs. The Income Tax Officer, Society, No. 6/9, T. Vinayagar Kovil Ward 3, Street, Punalveli 626 111, Virudhunagar. Virudhunagar District. [Pan:Aaaap3467B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.02.2025 Passed By The Addl/Jcit(A)-2, Guwahati For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee A Registered Co- Operative Society Engaged In Activities Classified Under The Definition Of “Weavers Society” As Per Section 2(31) Of The Tamil Nadu Co-Operative Societies Act,1983. The Assessee Filed Return Of Income On 07.10.2018

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri Vijay Kumar, JCIT
Section 139(1)Section 2(31)Section 3Section 80P(2)(a)Section 80P(2)(c)

Bright Classic Agencies, Tiruchengode vs. ITO, Ward-2, Tiruchengode

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

ITA 975/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Jul 2025AY 2017-18

Bench: Shri George George K

For Appellant: Shri T.S. Lakshmi VenkataramanFor Respondent: Smt. Samantha Mullamudi
Section 139(1)Section 147Section 148Section 250Section 270A

Thaligai Primary Co Op Credit Society Ltd, Namakkal vs. Income Tax Officer, Ward II

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

ITA 542/CHNY/2025[2019-2020]Status: DisposedITAT Chennai01 Jul 2025AY 2019-2020

Bench: Shri George George K

For Appellant: Shri Anand, CAFor Respondent: Smt. Samantha Mullamudi
Section 119(2)(b)Section 139(1)Section 147Section 148Section 250Section 80ASection 80P

Vanangamudi Vairamani Pandiyan, Chennai vs. ACIT, Central Circle-1(1), Chennai

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

ITA 2895/CHNY/2024[2018-19]Status: DisposedITAT Chennai01 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri C.P. Solomon, JCIT
Section 139(1)Section 147Section 148Section 151ASection 250

Chimanlal Bhutalal Sagar, Mumbai vs. Deputy Commisioner of Income Tax (International Taxation)-1, Rajkot

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

ITA 126/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 126/Rjt/2025 ("नधा"रणवष" / Assessment Year: (208-19) (Hybrid Hearing) Chimanlal Bhutalal Sagar Vs. Deputy Commissioner Of Income C/.O Ca Himansu Gandhi, 10Th Floor, D Tax (International Taxation)-1, Wing, Trade World Building, Kamala Room N.312, Ito, Amruta Mills Compaund, Lower Parle – 400013 Building, Nr. Girnar Cinema, M. G. Road, Gujarat – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Fdmps3665D (Appellant) (Respondent) Appellant By : Shri Himansu Gandhi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025

For Appellant: Shri Himansu Gandhi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144CSection 147Section 234ASection 250Section 271ASection 69

Arvindkumar Dayalal Chavda, Rajkot vs. The ITO Ward-2 (2) (3), Rajkot

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

ITA 841/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 841/Rjt/2024 Assessment Year: (2019-20) Arvindkumar Dayalal Chavda Vs. Ito, Ward – 2(2)(3), Rajkot 3 – Nilay, Maruti Nagar, Opp. New Aayakar Bhavan, Vatiaka, Krishnam Appartment, Airport Road, Race Course Ring Road, Rajkot – 360001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abzpc0502D (Appellant) (Respondent) Appellant By Shri Kumar Pandya, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing 26/06/2025 Date Of Pronouncement 30/06/2025

Section 139(1)Section 143(1)Section 154Section 246Section 250