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)

M/S. Institute of Gastro & Kidney Care Pvt. Ltd., Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 367/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.367/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) M/S Institute Of Gastro & Kidney Vs. Dcit, Corporate Circle- Care (P) Ltd., 1(1), Bhubaneswar Plot No.155, Sahid Nagar, Bhubaneswar-751007, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacci 9709 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Mishra, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 05/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 04.06.2018 In First Appeal No.0107/17-18, For The Assessment Year 2015-2016. 2. The Sole Issue In This Appeal Agitated By The Assessee Is That The Claim Of Contribution Towards Epf & Esi Of Rs.3,21,916/- Should Be Allowed To The Assessee As The Same Was Paid & Deposited Within The Same Financial Year & Before The Due Date Of Filing Of Return. 3. I Have Heard The Arguments Of Both The Sides & Clearly Perused The Relevant Material Placed On The Record Of The Tribunal. 4. Ld. Ar Submitted That The Ao & Ld. Cit(A) Have Followed The Decision Of Hon’Ble Gujarat High Court In The Case Of Cit Vs. Gujarat

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 3Section 36(1)(va)Section 43B

The Puri District Co-Operative Milk Producer'S Union Ltd., Bhubaneswar vs. ITO, Ward-2(2), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 342/CTK/2018[2014-15]Status: DisposedITAT Cuttack05 Feb 2019AY 2014-15

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.342/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) The Puri District Co-Operative Vs. Ito, Ward-2(2), Milk Producer’S Union Limited, Bhubaneswar Chintamaniswar, Kalpana Area, Bhubaneswar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat 8507 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri B.K.Das(Written Submission) राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 04/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 05/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 05.06.2018 In First Appeal No.0076/17-18, For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. The Order Passed By The Learned Cit(Appeals-1), Bhubaneswar Is Capricious, Invalid, Illegal & Bad In Law. 2. That The Disallowance Of Employees Contribution To Pf To The Extent Of Rs.15,15,620/-, On The Ground Of Non-Deposit Within The Stipulated Time Period Is Arbitrary, Wrong & Non Based On The Available Facts. 3 The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground. 3. The Facts In Brief Are That The Assessee Is A Cooperative Society Operating Under Omfed In Puri District, Engaged In Procurement & 2 Processing Of Milk & Milk Products. The Assessee Filed Return Of Income

For Appellant: Shri B.K.Das(Written Submission)For Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36(1)(va)Section 43B

Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam vs. Brandix India Apparel City Private Limited, Visakhapatnam

In the result, the appeal of the revenue and the cross objections of the assessee are dismissed

ITA 485/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.485/Viz/2018 (निर्धारण वर्ा/ Assessment Year: 2009-10) The Asst. Commissioner Of Vs. M/S Brandix India Apparel Income Tax City Private Ltd. Circle-5(1) Plot No.18, Biacpl, Sez Visakhapatnam Pudimadaka Road, Atchutapuram Mandal Visakhapatnam [Pan : Aaccb6569L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.5/Viz/2019 Arising Out Of I.T.A.No.485/Viz/2018 (निर्धारण वर्ा/ Assessment Year: 2009-10) M/S Brandix India Apparel City Vs. The Asst. Commissioner Of Private Ltd. Income Tax Plot No.18, Biacpl, Sez Circle-5(1) Pudimadaka Road Visakhapatnam Atchutapuram Mandal Visakhapatnam [Pan : Aaccb6569L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से/ Revenue By : Smt. Suman Malik, Cit Dr निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 23.01.2019 25.01.2019 घोर्णध की तधरीख/Date Of Pronouncement :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, CIT DR
Section 139(1)Section 36(1)(v)