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)

Bindal Apparels Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1727/DEL/2020[2018-19]Status: DisposedITAT Delhi16 Feb 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Sujit Kr. Yadav, AccountantFor Respondent: Sh. Kanv Bali, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 43

Bikash Patra, Rourkela vs. ITO Ward-4, Rourkela

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

ITA 49/CTK/2022[2018-19]Status: HeardITAT Cuttack15 Feb 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Bikash Patra, B Bikash Patra, B-4 & 5, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-4, Sector-20, 20, Rourkela, Rourkela, Rourkela Sundargarh Pan/Gir No. Pan/Gir No.Aiypp 1174 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri S.K.Agarwalla, Ca & S.K.Hota, Ar S.K.Agarwalla, Ca & S.K.Hota, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 15/0 02/2023 Date Of Pronouncement : 15/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi Delhi Dated 30.7.2021 In Appeal No. Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1034539422(1) For The Assessment Year The Assessment Year 2018- 19. 2. Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri S.K.Agarwalla, CA and S.K.Hota, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 139(1)Section 36(1)Section 37(1)Section 43B

Data Glove It Solutions Private Limited, New Delhi vs. Income Tax Officer, Circle 7(1), New Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 994/DEL/2021[2018-2019]Status: DisposedITAT Delhi15 Feb 2023AY 2018-2019

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri R.K. Jain, Sr.DR
Section 143(1)Section 2(24)(x)Section 36Section 43B

Weather Comfort Engineers Private Limited, New Delhi vs. CPC Itd, Bengaluru

In the result, the appeal of the assessee is dismissed ex-parte

ITA 959/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Feb 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri R.K. Jain, Sr.DR
Section 143(1)Section 2(24)(x)Section 36Section 43B

Aircon Engineers Private Limited, New Delhi vs. ACIT Circle-1(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1735/DEL/2020[2018-19]Status: DisposedITAT Delhi15 Feb 2023AY 2018-19

Bench: Shri C.M. Garg & Dr. B.R.R. Kumarassessment Year: 2018-19 Aircon Engineers Private Limited, Vs. Ito, 276, Sultan Sadan-1, Cpc, Lane No.3, Westend Marg, Bangalore. Saidulajaib, New Delhi – 110 030. Pan: Aaaca5824B

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. DR
Section 139(1)Section 143Section 2(24)(x)Section 36Section 36(1)(va)Section 43

Barmalt Malting (India) Private Limited, New Delhi vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1763/DEL/2020[2017-18]Status: DisposedITAT Delhi14 Feb 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Praveen Kr. Gupta, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 43

Aakaar Creations Private Limited, New Delhi vs. DCIT Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1688/DEL/2020[2018-19]Status: DisposedITAT Delhi14 Feb 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rakesh Kr. Khiwani, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 43

Peregrine Guarding Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, the appeal filed by the Assessee stands partly allowed for statistical purposes

ITA 6613/DEL/2019[2016-17]Status: DisposedITAT Delhi10 Feb 2023AY 2016-17

Bench: Shri N.K. Choudhry & Dr. B.R.R. Kumarassessment Year: 2013-14 Addl. Cit, Spcl. Range-7, Versus Peregrine Guarding Pvt. Ltd., New Delhi. Rz-1B, Kapashera Crossing, New Delhi. (Appellant) (Respondent) Assessment Year: 2016-17 Peregrine Guarding Pvt. Ltd., Versus Addl. Cit, Spcl. Range-7, Rz-1B, Kapashera Crossing, New Delhi. New Delhi. Pan: Aadcp2498P (Appellant) (Respondent)

For Appellant: Sh. Ajay Mankotia, Ld. AdvFor Respondent: Sh. S.L. Verma, Ld. Sr. DR
Section 2(24)(x)Section 250(6)Section 36(1)(va)Section 37(1)Section 43B

Addl. CIT, Special Range- 7, New Delhi vs. Peregrine Guarding Pvt. Ltd., New Delhi

In the result, the appeal filed by the Assessee stands partly allowed for statistical purposes

ITA 5967/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Feb 2023AY 2013-14

Bench: Shri N.K. Choudhry & Dr. B.R.R. Kumarassessment Year: 2013-14 Addl. Cit, Spcl. Range-7, Versus Peregrine Guarding Pvt. Ltd., New Delhi. Rz-1B, Kapashera Crossing, New Delhi. (Appellant) (Respondent) Assessment Year: 2016-17 Peregrine Guarding Pvt. Ltd., Versus Addl. Cit, Spcl. Range-7, Rz-1B, Kapashera Crossing, New Delhi. New Delhi. Pan: Aadcp2498P (Appellant) (Respondent)

For Appellant: Sh. Ajay Mankotia, Ld. AdvFor Respondent: Sh. S.L. Verma, Ld. Sr. DR
Section 2(24)(x)Section 250(6)Section 36(1)(va)Section 37(1)Section 43B

M/S. Virtex Engineers, Mumbai vs. CIT (A) NFAC, Delhi

Accordingly, the appeal of the assessee for the A.Y. 2017-18 is partly allowed

ITA 90/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Feb 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vranda U Matkarni, DR
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

M/S. Virtex Engineers, Mumbai vs. CIT (A) NFAC, Delhi

Accordingly, the appeal of the assessee for the A.Y. 2017-18 is partly allowed

ITA 89/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Feb 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vranda U Matkarni, DR
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

Naresh Kumar Chawla, Faridabad vs. ACIT Circle-2(1), Faridabad

In the result, appeal of the assessee is 13

ITA 1188/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Feb 2023AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhary

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Jeetender Chand
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Ramkrishna Forgings Ltd

In the result the appeal is partly allowed

ITAT/258/2022HC Calcutta08 Feb 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant Mr. S.M. Surana, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …For Respondent

Section 260ASection 36Section 37Section 43(5)Section 43B

M/S . Gupta & Company, Chennai vs. ADIT, CPC, Bangalore

In the result, both the appeals filed by the assessee are dismissed

ITA 823/CHNY/2022[2019-2020]Status: DisposedITAT Chennai08 Feb 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.822 & 823/Chny/2022 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. Gupta & Company, Vs. The Assistant Director Of No. 26 & 27, Morrison First Street, Income Tax, Alandur, Chennai 600 016 Cpc, Bengaluru. Arcot Road, Kodambakkam, Chennai 600 024. [Pan:Aaafg0361L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Tarun, Advocate For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Both Dated 05.09.2022 Relevant To The Assessment Years 2018-19 & 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 08.11.2019 Declaring Total

For Appellant: Shri Tarun, Advocate for Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

M/S . Gupta & Company, Chennai vs. ADIT, CPC, Bangalore

In the result, both the appeals filed by the assessee are dismissed

ITA 822/CHNY/2022[2018-2019]Status: DisposedITAT Chennai08 Feb 2023AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.822 & 823/Chny/2022 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. Gupta & Company, Vs. The Assistant Director Of No. 26 & 27, Morrison First Street, Income Tax, Alandur, Chennai 600 016 Cpc, Bengaluru. Arcot Road, Kodambakkam, Chennai 600 024. [Pan:Aaafg0361L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Tarun, Advocate For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Both Dated 05.09.2022 Relevant To The Assessment Years 2018-19 & 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 08.11.2019 Declaring Total

For Appellant: Shri Tarun, Advocate for Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

Best Location Properties Pvt. Ltd., New Delhi vs. ITO, Ward-4(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1456/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Feb 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1456/Del/2022: Asstt. Year: 2017-18 Best Location Properties Pvt. Ltd, Vs Ito, F-40, Ndse Part-1, Ward-4(3), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaccb8008L

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 43

Bt Data and Surveying Services India Private Limited, New Delhi vs. Circle-4(2), New Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 1658/DEL/2021[2018-19]Status: DisposedITAT Delhi07 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma[Assessment Year : 2018-19] Bt Data & Surveying Services Vs Ito, India Pvt.Ltd., Level-2, Elegance Circle Int. Tax-4(2), Tower, Jasola District Centre, Old Delhi. Mathura Road, New Delhi-110024. Pan-Aafcb7229Q Appellant Respondent Appellant By None Respondent By Shri Kanav Bali, Sr.Dr Date Of Hearing 03.01.2023 Date Of Pronouncement 07.02.2023 Order

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

Shrihari Diagems (V), New Delhi vs. DCIT CPC, Banglore

In the result, the appeals in ITA No

ITA 1566/DEL/2020[2018-19]Status: DisposedITAT Delhi07 Feb 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryshrihari Diagems (V) Vs. Dcit A-22, Rear Portiona Green Cpc Park, New Delhi-110 016 Banglore Pan No. Adjfs 2982 H (Appellant) (Respondent) Assessee By --None-- Revenue By Shri B. M. Singh, Sr. D.R. Date Of Hearing: 30.01.2023 Date Of Pronouncement: 07.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.07.2020 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

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

Green Agro Pack Private Limited, Bangalore vs. The ADIT, CPC, Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1181/BANG/2022[2019-2020]Status: HeardITAT Bangalore02 Feb 2023AY 2019-2020

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2019-20

For Appellant: Shri Balaram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 139(1)Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

M/S Shriram Chits Pvt Ltd Rep. by Ed, R. Duruvasan, Hyd vs. The Dy. Commr. of I.T., Hyderabad

ITTA/325/2006HC Telangana01 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 2(24)(x)Section 260ASection 36(1)(iv)Section 36(1)(va)Section 43B