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)

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

Neptune Holidays Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(2), Kolkata

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

ITA 105/KOL/2023[2019-2020]Status: DisposedITAT Kolkata07 Feb 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.105/Kol/2023 Assessment Year : 2019-20 Neptune Holidays Pvt. Ltd.……........................…...……………....Appellant 3Rd Floor, 113/F, Maheshwartola Road, Kolkata – 700046. [Pan: Aaccn9754F] Vs. Ito, Ward-8(2), Kolkata…...…..........................................…..…..... Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri Bonnine Debarma, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 22, 2024 Date Of Pronouncing The Order : February 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.12.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1) For That On The Facts & Circumstances Of The Case, Ld. Cit (Appeals) Was Grossly Erred In Confirming The Addition Of Rs. 11,76,344/- Made By A.O. At Cpc On Account Of Delay In Deposit Of Employees Contribution To P.F. & Esi While Processing The Return Of Income U/S 143(1) When In Fact Entire The Sum Was Paid Within The Due Dates Specified Under The Relevant Statues & Wrong Mention Of Dates In Tax Audit Report Were Duly Brought To The Notice Of Ld. Cit (Appeals).

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 80Section 80J

ACIT, New Delhi vs. M/S. Devine Infracon Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stands allowed

ITA 3067/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Feb 2024AY 2009-10

Bench: Shri Shamim Yahya & Ms. Astha Chandraacit, Central Circle 09, Vs. M/S. Divine Infracon Pvt. Ltd., New Delhi. Plot No.4, Sector 13, Dwarka City Centre, Dwarka, New Delhi – 110 075. (Pan : Aaccd4476A)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri T. James Singson, CIT DR
Section 127Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

Radhey Shyam Yadav, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 814/JPR/2023[2011-2012]Status: DisposedITAT Jaipur06 Feb 2024AY 2011-2012
For Appellant: Ms. Nargis Parveen, CAFor Respondent: Mrs. Monisha Choudhary, Addl CIT-DR
Section 139(1)Section 144Section 148Section 69

New Skies Satellites B.V., Gurgaon vs. DCIT, Circle-2(2)(2), International Taxation, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2944/DEL/2022[2020-21]Status: DisposedITAT Delhi06 Feb 2024AY 2020-21

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2020-21] New Skies Satellites B.V., Vs Dcit, C/O-Ernst & Young Llp, Golf Cirlce-2(2)(2), View Corporate Tower, Tower-B, International Taxation, Sector-42, Gurgaon, New Delhi. Haryana-122002. Pan-Aaccn1866C Appellant Respondent Appellant By Ms. Ananya Bajpayee, Adv. Respondent By Shri Bhuvnesh Kulshrestha, Cit Dr & Shri Om Prakash, Sr.Dr Date Of Hearing 12.01.2024 Date Of Pronouncement 06.02.2024

Section 139(1)Section 143(1)Section 2Section 234ASection 270ASection 9(1)(vi)

Akshay Rangraoji Umale, Pune vs. DCIT, Circle 12 Pune, Pune

The appeal of the assessee is ALLOWED in above terms

ITA 1428/PUN/2023[2019-20]Status: DisposedITAT Pune01 Feb 2024AY 2019-20

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1428/Pun/2023 निर्धारण वर्ष / Assessment Year : 2019-19 Akshay Rangroji Umale A-402, Pride Panorama, Shivaji Hsg. Society, Sb Road, Pune-411016 Pan: Aampu7528K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 5Section 6(1)Section 90

DCIT, Central Circle, Kolkata, Income Tax Department vs. Goan Recreation Clubs Private Limited, Siliguri

In the result, all the appeals of the Revenue are dismissed

ITSSA 87/KOL/2024[2019]Status: DisposedITAT Kolkata31 Jan 2024

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Abhijit kundu, DR
Section 132Section 132(4)Section 133ASection 139(1)Section 153ASection 68Section 69C

DCIT, Central Circle - 4(1), Kolkata, Income Tax Department vs. Goan Recreation Clubs Private Limited, Siliguri

In the result, all the appeals of the Revenue are dismissed

ITSSA 86/KOL/2024[2018]Status: DisposedITAT Kolkata31 Jan 2024

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Abhijit kundu, DR
Section 132Section 132(4)Section 133ASection 139(1)Section 153ASection 68Section 69C

DCIT, Central Circle - 4(1), Kolkata, Income Tax Department, Kolkara vs. Goan Recreation Clubs Private Limited, Siliguri, Darjeeing

In the result, all the appeals of the Revenue are dismissed

ITSSA 82/KOL/2024[2017]Status: DisposedITAT Kolkata31 Jan 2024

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Abhijit kundu, DR
Section 132Section 132(4)Section 133ASection 139(1)Section 153ASection 68Section 69C

Deepa Gupta, Kolkata vs. A.C.I.T., Central Circle - 3(3), Kolkata

In the result, the appeal of the assessee is allowed

ITSSA 101/KOL/2024[2015-2016]Status: DisposedITAT Kolkata31 Jan 2024AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Surojit Ghosh, ARFor Respondent: Shri Gaurav Kanaujia, DR
Section 131Section 139(1)Section 153ASection 68

Prakash Amarlal Doulatani, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(4), Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 970/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 970/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2011-12) Prakash Amarlal The Income Tax Officer बनाम/ Ward -3(3)(4), Ahmedabad Doulatani Vs. 16/318, Satyagrah Chhavni, Near Bhavnirjar, Satellite Road, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaspd3727B (Appellant) .. (Respondent) Shri Vihar Soni, A.R. Assessee By : Shri Urjit Shah, Sr. Dr Revenue By : सुनवाई क" तार"ख / Date Of 30/01/2024 Hearing घोषणा क" तार"ख /Date Of 31/01/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.10.2023 Passed By National Faceless Appeal Centre (Nfac), Delhi Arising Out Of The Order Dated 22.11.2018 Passed By The Ito, Ward-3(3)(4), Ahmedabad Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2011-12, Whereby & Wherunder The Addition Made By The Ld. Ao On Account Of ‘On Money’ Has Been Confirmed.

For Appellant: Shri Urjit Shah, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Pairagacha Cooperative Credit Society Limited, Pairagacha vs. ITO, Hooghly

In the result, both the appeals of the assessee are allowed

ITA 669/KOL/2023[2019-2020]Status: DisposedITAT Kolkata31 Jan 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Alokesh Kundu, AdvocateFor Respondent: Shri Amuldeep Kaur, JCIT
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 143(3)Section 272A(1)(d)Section 80ASection 80ISection 80P

Pairagacha Cooperative Credit Society Limited, Pairagacha vs. ITO, Hooghly

In the result, both the appeals of the assessee are allowed

ITA 668/KOL/2023[2018-2019]Status: DisposedITAT Kolkata31 Jan 2024AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Alokesh Kundu, AdvocateFor Respondent: Shri Amuldeep Kaur, JCIT
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 143(3)Section 272A(1)(d)Section 80ASection 80ISection 80P

M/S. Sarvajanik Jankalyan Parmarthik Nyas, Bhopal vs. The CIT, Bhopal

In the result, All appeals of the Assesee in case of Sarvajanik

ITA 539/IND/2014[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13Section 132(1)Section 143(3)Section 153A

The ACIT, 1(2), Bhopal vs. M/S. Sarvajanik Jan Kalyan Parmarthik Nyas, Bhopal

In the result, All appeals of the Assesee in case of Sarvajanik

ITA 613/IND/2013[2005-06]Status: DisposedITAT Indore31 Jan 2024AY 2005-06

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13Section 132(1)Section 143(3)Section 153A

M/S People'S University, Bhopal vs. The Commissioner of Income Tax, Bhopal

In the result, All appeals of the Assesee in case of Sarvajanik

ITA 359/IND/2013[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13Section 132(1)Section 143(3)Section 153A

Mayur Kanjibhai Shah, Mumbai vs. ITO Ward 25 (3) (1), Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 3243/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 Jan 2024AY 2012-13

Bench: Shri.Narender Kumar Choudhry () & Miss. Padmavathy S.()

Section 132Section 132(4)Section 139(1)Section 143(1)Section 147Section 148Section 250Section 69A

Prashant Kurani, Mumbai vs. The Assistant Director of Income Tax, Bengaluru

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

ITA 2967/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.2967/मुं/2023 (िन.व. 2020-21) Prashant Kurani A5-1001. A4, Castle Mill Compound, Thane - 400601 ...... अपीलाथ" /Appellant Pan: Aaapk8762F बनाम Vs. The Assistant Director Of Income Tax, Centralised Processing Center, Income Tax Department, Bengaluru, ..... "ितवादी/Respondent Karnataka – 560500

For Appellant: Shri Ninad PatadeFor Respondent: Shri H.M. Bhatt
Section 139(1)Section 143(1)Section 154

Diamond Exporters Association Ltd, Mumbai vs. Centralized Processing Centre, CPC Bangalore

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

ITA 2589/MUM/2023[2016-2017]Status: DisposedITAT Mumbai31 Jan 2024AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17

For Appellant: Mr. Viraj Mehta, CAFor Respondent: Ms. Kakoli Ghosh, Sr. DR
Section 25

Sanjay Kukreja, New Delhi vs. ACIT Circle 54(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 652/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, Acit A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi.

Section 139(1)Section 143(1)Section 44ASection 80Section 80I