Section 36(1)(va) of the Income Tax Act

Income-tax Act, 2025: ss.29, 30, 31, 32

Section 36(1)(va) falls under section 36 of the Income-tax Act, 1961, which corresponds to section 29 (Deductions related to employee welfare), section 30 (Deduction on certain premium), section 31 (Deduction for bad debt and provision for bad and doubtful debt) and section 32 (Other deductions) of the Income-tax Act, 2025.

Read section 29 of the 2025 ActRead section 30 of the 2025 ActRead section 31 of the 2025 ActRead section 32 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 36(1)(va) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 6,054 judgments on BharatTax that turn on this section.

Leading authorities on Section 36(1)(va)

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. 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.

CIT v. State Bank of Bikaner & Jaipur
43 Taxmann.com 411 · 2014 · High Court
524
citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Essae Teraoka Pvt. Ltd. v. DCIT
366 ITR 408 · 2014 · High Court
519
citing judgments

An employer's delayed remittance of employees' contributions to provident fund (PF) or Employees' State Insurance (ESI) is deductible if the payment is made before the due date for filing the income tax return under section 139(1), applying the provisions of section 43B and notwithstanding section 36(1)(va).

CIT v. Bharat Hotels Ltd.
410 ITR 417 · 2019 · High Court
486
citing judgments

Employee contributions to provident fund and ESI, if paid beyond the due date prescribed by the respective welfare fund statutes, are not allowed as a deduction under the Income Tax Act.

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.

Judgments on Section 36(1)(va)

Sangir Plastics Pvt Ltd, Mumbai vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee in ITA No

ITA 1061/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(1)Section 143(3)Section 40A(7)Section 43B

M/S Gulabchand & Co, Mumbai vs. Deputy Commissioner of Income Tax, CPC Bangalore., Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 1922/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Jun 2023AY 2019-20
For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash (Sr
Section 143(1)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

Hawa Singh, Delhi vs. ITO-Ward, 62 (1), New Delhi

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

ITA 2535/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2023AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Hawa Singh, Vs Ito, F-228/A, Main Lane Lado Sarai, Ward-62(1), Mehrauli, New Delhi-110030. New Delhi. Pan-Avpps1958R Appellant Respondent Appellant By Shri Mukul Gupta, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 27.06.2023 Date Of Pronouncement 30.06.2023

Section 36(1)(va)Section 43B

Radhashyam Mandal, Kolkata vs. ITO, Ward-27(1), Haldia

In the result, appeal of the assessee is dismissed

ITA 476/KOL/2023[2018-19]Status: DisposedITAT Kolkata28 Jun 2023AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 2Section 2(24)Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 37(1)Section 43B

M/S Data Patterns India Ltd, Chennai vs. ADIT, CPC, Bangalore

In the result, appeal filed by the assessee is dismissed

ITA 1115/CHNY/2022[2019-2020]Status: DisposedITAT Chennai28 Jun 2023AY 2019-2020

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1115/Chny/2022 िनधा"रण वष" / Assessment Year: 2019-20 M/S. Data Patterns India Ltd., Assistant Director Of Income H-9, Block -2, Ground Floor, V. Tax, Sipcot It Park, 4Th Main Cpc, Income Tax Department, Road, Kelambakkam, Bengaluru – 560 500. Chennai – 600 32. [Pan: Aaacd-2760-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None : Shri. D. Hema Bhupal, Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 15.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023

For Appellant: None
Section 143(1)Section 36(1)(va)Section 80J

Satpal Kaswan, Haryana vs. Ward-4(1), Gurgaon

In the result, appeals are allowed for statistical purposes

ITA 1848/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Ummed Kuntal, CAFor Respondent: Sh. B.K. Singh, Sr. DR
Section 36(1)(va)

Satpal Kaswan, Haryana vs. Ward-4(1), Gurgaon

In the result, appeals are allowed for statistical purposes

ITA 1847/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jun 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Ummed Kuntal, CAFor Respondent: Sh. B.K. Singh, Sr. DR
Section 36(1)(va)

Turner & Townsend Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(2), New Delhi

In the result, Appeal of the assessee is allowed

ITA 8763/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Jun 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Mrinal Kumar, Sr. DFor Respondent: Shri Mrinal Kumar, Sr. D
Section 139(1)Section 143(2)Section 143(3)Section 144C

Chandra Shekhar Tiwari, Flat No. B-9, D-224, Tanwar Residency, Tulsi Marg, Bani Park, Jaipur vs. Income Tax Officer, Ward-1(2), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

The Barnagore Jute Factory Plc, Kolkata vs. DCIT, CPC, Bengaluru, Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 473/KOL/2023[2020-21]Status: DisposedITAT Kolkata27 Jun 2023AY 2020-21

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2020-21 The Barnagore Jute Factory Plc Dcit, Circle-1(1), Kolkata C/O. Subash Agarwal & Vs. Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. Pan: Aabct 0134 C (Appellant) (Respondent) Present For: Appellant By : Shri Siddarth Agarwal, Advocate Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 27.06.2023 Date Of Pronouncement : 27.06.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

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

ITA 472/KOL/2023[2019-20]Status: HeardITAT Kolkata27 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In 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)(a)Section 250Section 36(1)(va)Section 43B

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

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

ITA 471/KOL/2023[2018-19]Status: HeardITAT Kolkata27 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In 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)(a)Section 250Section 36(1)(va)Section 43B

Microviews Infosystems Pvt. Ltd, Kolkata vs. D.C.I.T., Ward-9(1), Kolkata

ITA 642/KOL/2022[2019-2020]Status: DisposedITAT Kolkata27 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.642/Kol/2022 Assessment Year: 2019-20 Microviews Infosystems Pvt. Ltd. ………...................................……Appellant 148A, Cit Road, Scheme-Vim, Kolkata-700054. [Pan: Aafcm0646L] Vs. Dcit, Circle-9(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri S. M. Surana & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May11, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.09.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This 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 2(24)(x)Section 250Section 36(1)(va)Section 43B

Calyx Chemicals and Pharmaceuticals Limited, Mumbai vs. Assistant Director of Income Tax, CPC Bengaluru, Bengaluru

In the result, the appeal by the assessee is dismissed

ITA 971/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Jun 2023AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prasoon Kabra
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

Radhakrishna Foodland Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax, Circle-3, Mumbai

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

ITA 1906/MUM/2022[2020-2021]Status: DisposedITAT Mumbai27 Jun 2023AY 2020-2021

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Radhakrishna Foodland Pvt. Ltd. Asst. Cit, Circle-3, Radhakrishna House, Majiwade Village, Mumbai Vs. Majiwade, Mumbai-400 601

For Appellant: Shri M. A. GohelFor Respondent: Ms. Mahita Nair
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 41(1)Section 41(1)(a)

Dozco (India) Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 1(1), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 45/KOL/2023[2019-2020]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-2020

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2019-20 Dozco (India) Pvt. Ltd. Dcit, Circle-1(1), Kolkata 6, Waterloo Street, 3Rd Floor, Vs. Kolkata-700069. Pan: Aabcd 0776 E (Appellant) (Respondent) Present For: Appellant By : Shri Amit Agarwal, Advocate Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 26.06.2023 Date Of Pronouncement : 26.06.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Dalmia Laminators Ltd, Kolkata vs. DCIT, Cir-7(1), Kolkata

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

ITA 187/KOL/2023[2019-20]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.187/Kol/2023 Assessment Year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [Pan: Aabcd1748C] Vs. Dcit, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri N. S. Saini & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2023 Date Of Pronouncing The Order : June 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.1.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Disallowance Made By The Assessing Officer/Cpc On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

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

Cotton Blossom (India) Private Limited, Tirupur vs. ITO, Circle-2, Tiruppur

In the result, appeal filed by the assessee is dismissed

ITA 681/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Jun 2023AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.681/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 M/S.Cotton Blossom (India) Pvt. Ltd., V. The Income Tax Officer, Shed No.189, Tekic Tea Nagar, Circle-2, Sidco, Mudalipalayam, Tirupur. Tirupur.

For Respondent: Mr. AR.V.Sreenivasan
Section 143(1)Section 36(1)(va)

M/S. Bharti Management Services Limited, Mumbai vs. The Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 354/BANG/2023[2018-19]Status: DisposedITAT Bangalore26 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Bharti Management Services The Cit(Appeals), Ltd., (Earlier Known As Bharti Axa Income Tax Department, General Insurance Company Limited), Vs. Delhi. 19Th Floor, 1902 G Block Parinee Crescenzo, Bandra Kurla Complex, Bkc Road, Bandra – East, Mumbai – 400 051. Pan : Aadcb 2008 D Appellant Respondent Assessee By : Shri. Sowmya Ranjan, Ca Revenue By : Shri. Sankar Ganesh K, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.06.2023 Date Of Pronouncement : 26.06.2023

For Appellant: Shri. Sowmya Ranjan, CAFor Respondent: Shri. Sankar Ganesh K, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 36(1)(va)Section 40A(7)

M/S. Kalyaniwalla & Mistry LLP, Mumbai vs. The Asst Dir of Income Tax, Bangalore

In the result, the appeal filed by the assessee is dismissed in above terms

ITA 287/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Jun 2023AY 2018-19

Bench: Shri Aby T Varkey, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Amey Wagle, DRFor Respondent: Shri Manish Ajudia, AR
Section 143(1)Section 234BSection 36(1)(va)