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)

Vishwaranjan Prasad Singh, Bhopal vs. DCIT, CPC, Bangaluru

In the result, the appeal of assessee is dismissed

ITA 24/IND/2023[2020-21]Status: DisposedITAT Indore31 Aug 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivishwaranjan Prasad Singh Dcit-Cpc Prop World Wide Security Org, Bangalore Vs. H 203, Baghmugalia Extension Bhopal (Appellant / Assessee) (Revenue) Pan: Acpps 7520Q Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 31.08.2023

Section 139Section 143Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

Kavitha Suvvari, Srikakulam vs. Income Tax Officer, Ward-1, Srikakulam

In the result, the appeal of the assessee is dismissed

ITA 214/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam30 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Sri Madhukar Aves, Sr. AR
Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 36(1)(va)Section 37Section 43B

Dilip Pathak, Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 3/GTY/2022[2019-20]Status: DisposedITAT Guwahati29 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 2(24)(x)Section 36Section 36(1)(va)

Dilip Pathak, Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 2/GTY/2022[2018-19]Status: DisposedITAT Guwahati29 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 2(24)(x)Section 36Section 36(1)(va)

M/S. Intellect Bizware Services Pvt. Ltd, Mumbai vs. CIT (A) NFAC, Delhi

In the result, appeal filed by the Assessee stands dismissed

ITA 1935/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri N. K. Choudhry, Jm

For Appellant: NoneFor Respondent: Sh. H.M. Bhatt, Sr. DR
Section 143(1)Section 2(24)(x)Section 250Section 34(1)(iv)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

Smt. Trushaba C. Manek L/H. of Late. Shri Chandrasinh P. Manek (Properitor of Dwarkesh Enterprise), Okha, Dist. Jamnagar vs. The Pr. CIT, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 91/RJT/2021[2015-16]Status: DisposedITAT Rajkot29 Aug 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Mrs. Trushaba C. Manek, Vs. Principal Commissioner Of L/H. Of Late Shri Chandrasinh P. Income-Tax, Manek (Prop. Of Dwarkesh Jamnagar Enterprise), Bazar Lane, Raghunath Road, Okha, Gujarat Pan : Aijpm 0949 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Dushyant Maharshi, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 22.08.2023 घोषणा क" तारीख /Date Of Pronouncement: 29.08.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income-Tax, Jamnagar [Hereinafter Referred To As “Pcit”] Dated 30.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds:- “1. Hon'Ble Pr. Cit Had Issued Notice U/S. 263 In The Name Of Deceased Person, Therefore Notice Issued U/S. 263 Is Not Valid In The Eyes Of Law & Hence Required To Be Quashed. 2. Hon'Ble Pr. Cit, Jamnagar Has Erred In Law & In Facts In Invoking His Revisionary Powers U/S. 263 Without Having Valid Jurisdiction For Addition Of Income U/S. 2(24)(X) R.W.S. 36(1)(Va) Of The Act For Epf For Rs. 8,35,800/- Whereas Case Was Selected For Limited Scrutiny On The Following Grounds:

For Appellant: Shri Dushyant Maharshi, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 263Section 36(1)(va)

Reliance Fire Brigade Services Pvt. Ltd, Mumbai vs. DCIT CPC, Bangalore

ITA 1631/MUM/2021[F.Y.2017-18]Status: DisposedITAT Mumbai25 Aug 2023

Bench: Shri Kuldip Singhassessment Year : 2017-18

For Appellant: Shri Nimesh Vora, A.R. &For Respondent: Shri B. Laxmi Kanth, D.R
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

M/S. Singals & Systems India Pvt. Ltd, Siruseri, Chennai vs. DCIT, Company Circle VI, Chennai

The appeal stands partly allowed for statistical purposes

ITA 460/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Aug 2023AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri D. Anand (Advocate) - Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. Sr. DR
Section 143(1)Section 43B

Shri. Bettamalenahalli Jawaregowda Basavaraju, Bengaluru vs. Income Tax Officer, Ward-7(2)(2), Bangalore

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

ITA 464/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Sukruth, CAFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT)
Section 143(1)Section 36(1)(va)

Lally Automobiles Private Limited, Delhi vs. DCIT, Circle-15(2), Delhi

In the result, both the appeals of the assessee are allowed ex parte for statistical purposes

ITA 942/DEL/2023[2019-20]Status: DisposedITAT Delhi24 Aug 2023AY 2019-20

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

Section 143(1)Section 2(24)(x)Section 36

Lally Automobiles Private Limited, New Delhi vs. DCIT, Circle-15(2), Delhi

In the result, both the appeals of the assessee are allowed ex parte for statistical purposes

ITA 941/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

Section 143(1)Section 2(24)(x)Section 36

Sanjay Kumar, Gurgaon vs. ITO, Ward 4(1), Gurugram

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

ITA 2471/DEL/2022[2018-19]Status: HeardITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediasanjay Kumar Ca Mr Vs. Ito Sahu M. Sahu & Ward- 4 (1) Associates Chartered Gurugram Accountant House No.651, 1St Floor, Sector- 10A, Nr. Union Bank Of India, Gurgaon Haryana 122001 Pan No.Cmipk8618J (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

Omaxe World Street Private Limited, Faridabad vs. ACIT, Circle-2(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 1741/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Ms. Smita Singh, Sr.DR
Section 143(3)Section 2(24)(X)Section 36(1)(va)Section 43B

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

Perfect Arts, Faridabad vs. ACIT, Circle-2(1), Faridabad

In the result, appeals of the assessee are dismissed

ITA 2943/DEL/2022[2019-20]Status: DisposedITAT Delhi22 Aug 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

Mr. Narayana Nippani Rao, Mumba vs. ADIT, CPC, Bangalore, Karnataka

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

ITA 1600/MUM/2021[2019-20]Status: DisposedITAT Mumbai21 Aug 2023AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Mr. Narayana Nippani Rao Adit, Cpc 22, Revati Nofra Near R. C. Church, Bangalore, Karnataka Vs. Colaba, Mumbai-400 005

For Appellant: Shri Karan VakhariaFor Respondent: Shri Suresh Periasamy
Section 143(1)Section 250Section 36(1)(va)

Krystal Integrated Services Pvt Ltd, Mumbai vs. Income Tax Department, Mumbai

In the result, appeals filed by the assessee for A

ITA 1678/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Aug 2023AY 2018-2019

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143Section 143(1)Section 143(1)(iv)Section 2(24)Section 36Section 431

Krystal Integrated Services Pvt Ltd, Mumbai vs. Income Tax Department, Mumbai

In the result, appeals filed by the assessee for A

ITA 1677/MUM/2023[2017-2018]Status: DisposedITAT Mumbai18 Aug 2023AY 2017-2018

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143Section 143(1)Section 143(1)(iv)Section 2(24)Section 36Section 431