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)

Saloni Jewellers Pvt Ltd, Mumbai vs. National E-Assessment Centre-Delhi, Mumbai

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

ITA 1003/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-2019

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1003/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) Saloni Jewellers Pvt. Ltd. बिधम/ National E-Assessment 4Th Floor, 80-80B Patwa Centre-Delhi. Vs. Chawl, Zaveri Bazar, Mumbai-400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aagcs5432B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Rutuja Pawar/Ms Sneha More Revenue By: Dr. Kishore Dhule (Dr) सुनवाई की तारीख / Date Of Hearing: 23/08/2023 घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 07.02.2023 For The Assessment Year 2018-19. 2. At The Outset, The Ld. Ar Of The Assessee Pointed Out That The Ld. Cit(A)/Nfac Has Passed Impugned Order Ex-Parte Qua Assessee. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading & Manufacturing Jewelry Like Silver & Gold Items. The Appellant Filed Original Return Of Income U/S. 139(1) On 26.10.2018 Declaring Total Income As “Nil” For A.Y. 2018-19. The Assessee/Appellant Has Taken Loans From State Bank Of India Whereby The Account Amounting To Rs.129,87,70,130/- (Approximately) Was Classified As Declared As Non-Performing Asset (Npa Category) On 28.07.2015. Therefore, According To Ld. Ar, The Appellant Is A Npa

For Appellant: Ms. Rutuja Pawar/Ms Sneha MoreFor Respondent: Dr. Kishore Dhule (DR)
Section 139(1)Section 143(3)Section 69

Sri Nirmal Chandra Padhiary, Balasore vs. ACIT, Balasore Circle, Balasore

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

ITA 157/CTK/2023[2017-18]Status: DisposedITAT Cuttack16 Oct 2023AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.157/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Nirmal Chandra Padhiary, Vs Acit, Balasore Circle, Balasore Bampada, Chhanpur, Birla Tyre Road, Balasore-756056 Pan No. :Acupp 0872 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mr. Somanath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 16/10/2023 घोषणा की तारीख/Date Of Pronouncement : 16/10/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 25.01.2023 In Appeal No.Itba/Nfac/S/250/2022-23/1049108098(1) For The Assessment Year 2017-2018. 2. This Appeal Of The Assessee Is Time Barred By 35 Days. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Along With Affidavit Of The Assessee For Condonation Of The Delay, To Which The Ld. Sr. Dr Has Not Raised Any Serious Objection To Condone The Delay. On Perusal Of The Application & The Affidavit Of The Assessee, We Found That The Delay Occurred Due To Bonafide Reasons. Accordingly, We Condone The Delay Of 35 Days In Filing The Appeal & Appeal Is Disposed Off Finally. 3. It Was Submitted By The Ld. Ar That Two Additions Are Challenged In This Appeal, One Is Against The Disallowance Of Pf & Esi Paid Belatedly

For Appellant: Shri Mr. Somanath Sahoo, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B