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)

The Perundurai Primary Agricultural and Rural Development Bank, Erode vs. DCIT, CPC, Bengaluru

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

ITA 179/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Jun 2023AY 2018-19

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.179/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 The Perundurai Primary Agricultural Vs. The Deputy Commissioner Of & Rural Development Bank Ltd, Income Tax, Cpc, 112, Agrahara Street, Perundurai, Bengaluru. Tamil Nadu 638 052. [Pan:Aaaat7088E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 27.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 28.12.2018 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short]. The Dcit Cpc, Bengaluru, While Processing The 2

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

K-730, Vellithiruppur Pacbank Ltd, Erode vs. DCIT-CPC, Bengaluru

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

ITA 178/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Jun 2023AY 2018-19

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.178/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K-730 Vellithiruppur Primary Vs. The Deputy Commissioner Of Agricultural Co-Operative Bank Ltd., Income Tax, Cpc, Vellithiruppur Post, Bhavani Taluk, Bengaluru. Erode 638 314. [Pan:Aabak5739L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 20.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 11.03.2019 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short]. The Dcit Cpc, Bengaluru, While Processing The 2

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

Bazaloni Group Limited, Kolkata vs. Deputy Commissioner of Income Tax, Circle - 1, Dibrugarh

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

ITA 28/GTY/2022[2019-20]Status: DisposedITAT Guwahati09 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Harsh Vardhan Bhardwaj, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

Mahadevi Parameshwaridas Jindal Charitable Trust, Mumbai vs. ITO (Exemption)-2(1), Mumbai

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

ITA 3063/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Jun 2023AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Mahadevi Parameshwaridas Jindal Ito (Exemption)-2(1) Charitable Trust Mumbai 12A, 12Th Floor, Bakhtawar, Vs. 229, Nariman Point, Mumbai 400 021

For Respondent: Ms. Mahita Nair
Section 11(2)Section 11(5)Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 154Section 250

Sbs International Private Limited, Manesar vs. DCIT Circle-22(2), Delhi

In the result, the appeal of the assessee is dismissed

ITA 1494/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2023AY 2019-20
For Appellant: None
Section 139(1)Section 143(1)(a)Section 36(1)Section 36(1)(v)Section 36(1)(va)Section 43B

Navdeep Sharma, New Delhi vs. ITO(, Waqrd-71(1), New Delhi

In the result, appeal is dismissed

ITA 7067/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Jun 2023AY 2010-11

Bench: Shri Saktijit Deyassessment Year: 2010-11

Section 139(1)Section 142(1)(iii)Section 147Section 148Section 151Section 151(2)Section 43(5)(d)Section 69A

Venkatesan Selvam, Chennai vs. Income Tax Officer, Chennai

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

ITA 472/CHNY/2023[2017-2018]Status: DisposedITAT Chennai07 Jun 2023AY 2017-2018

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.472/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 Venkatesan Selvam, Vs. The Income Tax Officer, No. 50/2, M.C. Road, Non Corporate Ward 6(2), Old Washermenpet, Chennai 600 034. Chennai 600 021. [Pan:Awhps3575K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.06.2023 घोषणा की तारीख /Date Of Pronouncement : 07.06.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 10.02.2023 For The Assessment Year 2017-18. 2. The Appeal Filed By The Assessee Is Delayed By One Day In Filing The Appeal & Filed A Petition For Condonation Of Delay In The Form Of An Affidavit To Which; The Ld. Dr Has Not Raised Any Serious Objection. Consequently, Since The Assessee Was Prevented By Sufficient Cause, The 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 142(1)Section 144Section 69

Shri. Dunichand Khitri Raja, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal filed by the assessee is allowed

ITA 315/BANG/2023[2019-20]Status: DisposedITAT Bangalore07 Jun 2023AY 2019-20

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2019-20 Shri. Dunichand Khitri Raja, The Assistant Commissioner Of #304, 16Th Cross, Sadashivnagar, Income Tax, Bengaluru – 560 080. Vs. Cpc, Pan : Addpr 6538 G Bengaluru. Appellant Respondent Assessee By : Shri. Ankit, Ca Revenue By : Shri. Sankar Ganesh K, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.06.2023 Date Of Pronouncement : 07.06.2023

For Appellant: Shri. Ankit, CAFor Respondent: Shri. Sankar Ganesh K, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 250Section 80Section 80A(5)Section 80I

Bijendra Singh, Sundargarh vs. ACIT, Circle Rourkela, Rourkela

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

ITA 101/CTK/2023[2019-20]Status: DisposedITAT Cuttack07 Jun 2023AY 2019-20
For Appellant: Shri S.K.Agarwalla, CAFor Respondent: Shri S.C. Mohanty, Sr. DR
Section 139(1)Section 36(1)(va)Section 37(1)Section 43B

S K G Traders Private Limited, New Delhi vs. DCIT Circle 22(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1188/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Jun 2023AY 2019-20
For Appellant: Shri Anil Chopra, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 43B

Shri Nasir Ahmed Rangshu, Anantnag vs. Assistant Commissioner of Income Tax Central Circle-1, Srinagar

In the result, the appeal of the assessee is dismissed

ITA 73/ASR/2023[2020-21]Status: DisposedITAT Amritsar07 Jun 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 132ASection 139(1)Section 143(3)Section 69A

Sri Bankapur Channabasappa Umapathi, Davangere vs. The Income Tax Officer Ward-1(5), Davangere

In the result, the appeal of the assessee is treated as allowed

ITA 54/BANG/2023[2015-16]Status: DisposedITAT Bangalore06 Jun 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 139Section 153ASection 44A

Sri Bankapur Channabasappa Umapathi, Davangere vs. The Income Tax Officer Ward-1(5), Davangere

In the result, the appeal of the assessee is treated as allowed

ITA 53/BANG/2023[2014-15]Status: DisposedITAT Bangalore06 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 139Section 153ASection 44A

Kazya Watanabe, Bangalore vs. Assistant Director of Income Tax, (CPC), Bangalore

In the result, the appeal is allowed

ITA 312/BANG/2023[2021-2022]Status: HeardITAT Bangalore06 Jun 2023AY 2021-2022

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director Of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. Pan : Adfpw 5263 M Appellant Respondent Assessee By : Shri. Sarwan Kumar, Ca Revenue By : Shri. Sankar Ganesh, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.06.2023 Date Of Pronouncement : 06.06.2023

For Appellant: Shri. Sarwan Kumar, CAFor Respondent: Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 250Section 90

Thattantavita Asharaf, Vadakara vs. Income Tax Officer Ward2(2), Kozhikode

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

ITA 900/COCH/2022[2011-12]Status: DisposedITAT Cochin06 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 900/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) Thattantavita Asharaf बनाम/ Ito, Ward-2(2) 5Th Floor, Aayakar Bhavan Thattantavita House, P.O, Vs. Thuneri, Vadakara, North Block, Mananchira, Kozhikode District-673514. Kozhikode-673001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aivpa7829G (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri R. Krishnan Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac Dated 22.07.2022 For Ay. 2011-12. 2. The Main Grievance Of The Assessee Is Against The Imposition Of Penalty U/S 271F Of The Income Tax Act, 1969 (Hereinafter “The Act”) On The Ground Of Failure To Furnish Return Of Income (Roi) As Required U/S 139(1) Or Proviso To That Sub-Section. In This Case, The Assessee Had Filed Return Of Income Belatedly On 28.03.2013 Reflecting An Income Of Rs.3,72,410/- Whereas As Per Section 139(1) Of The Act Assessee Was To File The Return Of Income On 31.07.2011 (And U/S 139(4) By 31.03.2012). 3. The Ao Before Imposing The Penalty Of Rs.5000/- U/S 271F Of The Act Had Issued Notice Dated 21.12.2018 & After Giving Opportunity To Assessee Has Imposed Penalty On 12.03.2019. 2 A.Ys. 2012-12 Thattantavita Asharaf

For Appellant: Shri R. KrishnanFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 139(1)Section 139(4)Section 271FSection 273B

Nine Star Commodities Pvt. Ltd., Jodhpur vs. A.O, Ward-6(1), Kolkata

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

ITA 263/KOL/2023[2019-20]Status: DisposedITAT Kolkata05 Jun 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Blei.T.A. No. 263/Kol/2023 Assessment Year: 2019-20 Nine Star Commodities Private Assessing Officer, Ward-6(1), Limited Vs Kolkata 112, Parvati Shiv Kripa Tower 1St A-Road Sardarpura, Jodhpur Rajasthan - 342003 [Pan : Aadcn4180G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Subhas Agarwal, A/R Revenue By : Shri Abhijit Datta, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 05/06/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is The Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 31/01/2023 For The Assessment Year 2019-20. 2. The Sole Grievance Of The Assessee Is That The Ld. Cit(A) Erred In Confirming The Disallowance Made U/S 43B Of The Act At Rs.3,91,525/- & Disallowance Of Employees’ Contribution To Pf & Esi At Rs.6,037/- 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. So Far As The Disallowance Of Pf & Esi Of Rs.6,037/- Is Concerned Raised In Ground No. 3 Of This Appeal, It Is An Admitted Fact That The Alleged Sum Was Paid After The Due Date Prescribed Under

For Appellant: Shri Subhas Agarwal, A/RFor Respondent: Shri Abhijit Datta, Sr. D/R
Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Parisar Abhiyantriki Nokranchi Sahakari Patsanstha Maryadit, Nashik vs. Deputy Commissioner of Income Tax, CPC Bangaluru, Bangaluru

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

ITA 572/PUN/2023[2019-20]Status: DisposedITAT Pune02 Jun 2023AY 2019-20
For Appellant: Shri Pramod ShingteFor Respondent: Shri Ganesh Rath
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)(a)

Canadian Speciality Vinyls, New Delhi vs. ITO Ward - 63(4), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7612/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Jun 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2015-16 M/S. Canadian Specialty Vinyls Ito Ward-63(4), Delhi 110055 49, Rani Janshi Road, Jhandewalan, New Delhi 110055 Vs. Pan Aagfc 0200 J

For Appellant: Shri Shaantanu Jain, AdvFor Respondent: Ms. Maimum Alam, Sr. DR
Section 2Section 801CSection 80I

M/S. Guruji Mercantile Pvt. Ltd, Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 207/KOL/2023[2017-18]Status: DisposedITAT Kolkata01 Jun 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 115BSection 139(1)Section 143(1)Section 154Section 58(4)

ACIT, New Delhi vs. M/S. the Fertilizer Corporation of India, Noida

In the result, the appeal of the revenue for A

ITA 3357/DEL/2016[2009-10]Status: DisposedITAT Delhi01 Jun 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)