Section 2(24)(x) of the Income Tax Act

The decision most relied on for Section 2(24)(x) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 251 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(24)(x)

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. Alom Extrusions Ltd.
319 ITR 306 · 2009 · Supreme Court
1,286
citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

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.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

CIT v. Nipso Polyfabriks Ltd.
350 ITR 327 · 2013 · High Court
425
citing judgments

Deduction for employee contributions to EPF/ESI is allowable under section 43B if paid before the due date for filing the return of income under section 139(1), irrespective of the due dates under the respective welfare fund statutes.

Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.
35 Taxmann.com 616 · 2013 · High Court
304
citing judgments

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

M/s Mahadev Cold Storage v. Jurisdictional AO
43 Taxmann.com 33 · 2014 · High Court
262
citing judgments

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn
223 Taxmann 398 · 2014 · High Court
220
citing judgments
CIT v. Hindustan Organic Chemicals Limited
366 ITR 1 · 2014 · High Court
206
citing judgments

Employees' contribution towards Provident Fund (PF) and Employees' State Insurance Corporation (ESIC) is allowable as a deduction under Section 36(1)(va) read with Section 43B if deposited before the due date of filing the income tax return, even if deposited after the expiry of the statutory time period specified in the applicable fund's statute.

Judgments on Section 2(24)(x)

CHATTISGARH DISTILLERIES LTD, KOLKATA,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

The appeals of the assessee are dismissed

ITA 711/RPR/2025[2019-20]Status: DisposedITAT Raipur10 Apr 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.711/Rpr/2025 "नधा"रण वष" / Assessment Year : 2019-20 Chhattisgarh Distilleries Limited 6B Express Tower, 42A, Shakespeare Sarani, Theater Road, Kolkata-700 017 Pan: Aaacs5073L

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 154Section 2(24)(x)Section 3Section 36(1)(va)

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

CHNHB HEALTH INSURANCE CO. LTD.,,KOLKATA vs. ACIT, CIRCLE 6(1), , KOLKATA

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

ITA 511/KOL/2025[2017-18]Status: DisposedITAT Kolkata08 Apr 2026AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 14ASection 250

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12
Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 620/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 619/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 617/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 616/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 611/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 608/RPR/2025[2018-19]Status: DisposedITAT Raipur17 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 604/RPR/2025[2018-19]Status: DisposedITAT Raipur17 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 600/RPR/2025[2018-19]Status: DisposedITAT Raipur17 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishra

For Appellant: Shri V.K Khetri, CAFor Respondent: Shri Raghunath, CIT-DR

M/S. KAMAKSHI JUTE INDUSTRIES LIMITED,KOLKATA vs. ACIT, CIRCLE 1(1),, KOLKATA

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

ITA 3151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Mar 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(2)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 770/RJT/2024[2022-23]Status: DisposedITAT Rajkot09 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 769/RJT/2024[2021-22]Status: DisposedITAT Rajkot09 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250

ACCURATE BUILDCON ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 768/RJT/2024[2020-21]Status: DisposedITAT Rajkot09 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250

ACCURATE BUILDCON ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 767/RJT/2024[2019-20]Status: DisposedITAT Rajkot09 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 766/RJT/2024[2017-18]Status: DisposedITAT Rajkot09 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

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

ITA 410/HYD/2023[2019-20]Status: DisposedITAT Hyderabad04 Mar 2026AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 133ASection 139(1)Section 143(3)Section 36(1)(va)Section 80G

KAUSHAL KUMAR,RANIGANJ vs. ITO, WARD 3(1),, ASANSOL

In the result, both the appeals filed by the Assessee are partly allowed for statistical purposes

ITA 2619/KOL/2025[2020-2021]Status: DisposedITAT Kolkata24 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

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