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 2,270 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
1,344
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)

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 215/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Mar 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)
Section 139(1)Section 143(3)Section 2(24)(x)Section 36

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 214/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Mar 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)
Section 139(1)Section 143(3)Section 2(24)(x)Section 36

Dev Information Technology Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2637/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad05 Mar 2019AY 2014-15

Bench: Ld. Cit(A). The Ld. Cit(A) Has Sustained The Addition Following The Decision Of Jurisdictional High Court In The Case Of Cit Vs. Gsrtc.

For Appellant: Shri M.J. Shah, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(3)Section 2(24)(x)

M/S.Inditrade Capital Ltd (Formerly Known As Jrg Securities Ltd), Kochi vs. The Adcit, Range-1, Ochi, Kochi

ITA 357/COCH/2017[2008-09]Status: DisposedITAT Cochin01 Mar 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 36(1)(va)Section 37(1)

The ITO, Corporate Ward1(1), Kochi vs. M/S.Jrg Securities(Presently Inditrade Capital Ltd), Kochi

ITA 356/COCH/2017[2008-09]Status: DisposedITAT Cochin01 Mar 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 36(1)(va)Section 37(1)

Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore vs. M/S Network Detective Agency Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 2044/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2019AY 2014-15

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner Of Income-Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35Th Main, 7Th Cross, Btm Layout, 2Nd Stage, Bengaluru 560058 .. Respondent Pan : Aaccn3772D Assessee By : Shri. S. Srinivasan, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 28.02.2019 Pronounced On : 28.02.2019 O R D E R Per Laliet Kumar:

For Appellant: Shri. S. Srinivasan, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

ACIT, CC-3(2), Kolkata vs. M/S. Snowtex Investment Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1799/KOL/2017[2012-13]Status: DisposedITAT Kolkata27 Feb 2019AY 2012-13

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

For Appellant: Shri S.K. Tulsiyan, Sr. Advocate, ld.ARFor Respondent: Shri Radhey Shyam, CIT, ld.DR
Section 143(3)Section 14ASection 2(24)(x)Section 36Section 36(1)(va)Section 43B

Bhumishree Consultancy & Marketing Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 286/CTK/2018[2014-15]Status: DisposedITAT Cuttack22 Feb 2019AY 2014-15

Bench: Shri Chandra Mohan Gargassessment Year : 2014-15

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri A.K.Dutta, DR
Section 139(1)Section 36(1)(va)Section 43B

Sagar Yeswantrai Mehta, Ahmedabad vs. ACIT, Circle-2(1)(2)., Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1684/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Feb 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1684/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) Sagar Yeswantrai Mehta The Acit बनाम/ Laxmi House Circle-2(1)(2) Vs. Swagat Cross Road Ahmedabad Hotel Rock Regency C.G. Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Accpm 8669 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri M.S.A. Khan, CIT-DR
Section 10(35)Section 143(2)Section 14ASection 36(1)(va)

Max Vigil Securities Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1300/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2014-15

Bench: The Ld. Cit(A). The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee After Referring The Decisiont In The Case Of Cit(A) Vs. Gsrtc Of The Hon’Ble Gujarat High Court.

For Appellant: Shri Altaq Saiyad, A.RFor Respondent: Shri Shiv Sevak, Sr. D.R
Section 143(3)Section 2(24)Section 36(1)(va)

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15
For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA
Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 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

Trio Elevators Company (India) Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(2), Ahmedabad

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

ITA 792/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 792/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) Trio Elevators Company The Dy.Cit बनाम/ (India) Ltd. Circle-4(1)(2) Vs. 404, Shivam Complex Ahmedabad Bhuyangdev Cross Road Sola Road, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacct 4923 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri B.P. Srivastava, Sr.Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 36(1)(vii)Section 36(2)Section 37(1)

M/S Hotel Babylon International Private Limited, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(2), Raipur (Cg)

In the result, the appeal of assessee is allowed

ITA 76/BIL/2016[2012-13]Status: DisposedITAT Raipur18 Jan 2019AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Praveen JainFor Respondent: Shri D.K. Jain
Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 43B

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

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

ITA 933/AHD/2016[1999-00]Status: DisposedITAT Ahmedabad17 Jan 2019AY 1999-00

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri S.K. Dev, Sr. DR
Section 143(3)Section 146Section 2(24)(x)Section 40A(9)Section 43B

Assistant Commissioner of Income Tax, Circle -5(1), Visakhapatnam vs. United Freight Carriers Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 484/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. M/S. United Freight Carriers Visakhapatnam. Pvt. Ltd., Flat No. 205, Vinayaka Residency, Near Srinagar Bus Stop, Srinagar, Gajuwaka, Visakhapatnam. Pan No. Aaacu 4498 B (Appellant) (Respondent)

For Appellant: Shri I. Kama Sastry – FCAFor Respondent: Shri V. Appala Raju – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

The Commissioner of Income Tax - I, Kochi vs. M/S.Muthoot Finance Pvt.Ltd

ITA/231/2012HC Kerala08 Jan 2019
Section 14ASection 94Section 94(7)Section 94(7)(a)

The DCIT, Circle-4(1)(1), Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed, and CO of the assessee is partly allowed for statistical purposes

ITA 525/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2009-10

Bench: Shri Waseem Ahmed & Smtmadhumita Royआयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) Dcit, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaccs 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant By : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Vinod Talwani, Sr. D.RFor Respondent: 29/10/2018
Section 10BSection 69

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 979/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Dec 2018AY 2014-15
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 978/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Dec 2018AY 2013-14
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40