Section 43B(b) of the Income Tax Act

Income-tax Act, 2025: s.37

Section 43B(b) falls under section 43B of the Income-tax Act, 1961, which corresponds to section 37 (Certain deductions allowed on actual payment basis only) of the Income-tax Act, 2025.

Read section 37 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

77 judgments on BharatTax turn on Section 43B(b).

Judgments on Section 43B(b)

M/S. Tirubala International Private Limited, Kanpur vs. Deputy Commissioner of Income Tax, Range-VI, Kanpur

In the result, the appeal of the assessee is partly allowed

ITA 147/LKW/2018[2014-15]Status: DisposedITAT Lucknow25 Oct 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

For Appellant: Sh. Vikas Garg, FCAFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT DR

Section 139(1)Section 195Section 36(1)(va)Section 40Section 43B

Adani Power Ltd., Ahmedabad vs. The DCIT, CPC Bangalore Present Jurisdiction the Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result the appeal filed by the assessee is hereby allowed

ITA 2/AHD/2024[2019-20]Status: HeardITAT Ahmedabad16 Oct 2024AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR

Section 154Section 250Section 36(1)(va)Section 80C

Adani Ennore Container Terminal Private Ltd., Ahmedabad vs. CPC, Bangalore Present Juridiction the DCIT, Circle- 1(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is allowed…”

ITA 261/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad03 Sept 2024AY 2019-20

Bench: Ms. Suchitra Kambleआयकरअपीलसं./Ita No. 261/Ahd/2023 धििाधरणवरध/Asstt. Year: 2019-2020 Adani Ennore Container Cpc Banglore, Terminal Private Limited, Present Jurisdiction बिाम Nr. Mithakhali Six Roads, D.C.I.T, Vs. Navrangpura, Circle-1(1)(1), Ahmedabad-380009. Ahmedabad.

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Ramesh Kumar, JCIT

Section 143(1)Section 143(1)(a)

Raja Udyog (P) Ltd., Barrackpore, 24-Parganas (N) vs. ACIT, CC-4(3), Kolkata

In the result, I.T.(SS)A. No

ITSSA 44/KOL/2024[2018-2019]Status: DisposedITAT Kolkata30 Jul 2024AY 2018-2019

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.44/Kol/2024 Assessment Year: 2018-19 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2024 Date Of Pronouncing The Order : July 30, 2024

Section 143(3)Section 250Section 36(1)(va)Section 40A(7)Section 43B

Raja Udyog (P) Ltd., Barrackpore, 24 Parganas (N) vs. ACIT, CC-4(3), Kolkata

In the result, I.T.(SS)A. No

ITSSA 43/KOL/2024[2017-2018]Status: DisposedITAT Kolkata30 Jul 2024AY 2017-2018

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.(Ss)A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.44/Kol/2024 Assessment Year: 2018-19 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2024 Date Of Pronouncing The Order : July 30, 2024

Section 143(3)Section 250Section 36(1)(va)Section 40A(7)Section 43B

Adani Hazira Port Pvt. Ltd. (Formerly Known As Adani Hazira Port Private Ltd.), Ahmedabad vs. The AO, CPC, Banglore Present Juridiction the DCIT, Circle-1(1)(1), Ahmedabad

In the result the appeal filed by the assessee is hereby allowed

ITA 25/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 139(1)Section 143(1)Section 36(1)(va)Section 80C

Adani Petronet( Dahej) Port Pvt. Ltd., Ahmedabad vs. The AO, Circle-1(1)(1), Ahmedabad

In the result the appeal filed by the assessee is hereby allowed

ITA 343/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 139(1)Section 143(1)Section 36Section 36(1)(va)

Raja Udyog (P) Ltd., 24-Parganas (N) vs. ACIT, CC-4(3), Kol, Kolkata

In the result, I.T.(SS)A. No

ITA 944/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Jul 2024AY 2017-18

Section 143(3)Section 250Section 36(1)(va)Section 40A(7)Section 43B

Casa Grand Builder Private Limited, Chennai vs. DCIT, Corp Circle -1(2), Chennai

The appeal stand partly allowed for statistical purposes

ITA 933/CHNY/2023[2018-19]Status: DisposedITAT Chennai03 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.933/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) M/S Casa Grand Builder Private Ltd. Dcit बनाम/ 5Th Floor, Npl Devi, Lb Road, Corporate Circle -1(2) Vs. Thiruvanmiyur, Chennai-600 041. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-2758-A (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Reddy Prakash (Ca) (Virtual)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Reddy Prakash (CA) (Virtual)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. DR

Section 143(3)Section 250Section 250(6)

M/S. Advaith Motors Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 525/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 May 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri H. Vinay Kumar, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

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

Sri. Panati Vinaykumar, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-4(3)(4), Bengaluru

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

ITA 68/BANG/2024[2019-2020]Status: DisposedITAT Bangalore27 Mar 2024AY 2019-2020

Bench: Smt. Beena Pillai & Sri Laxmi Prasad Sahuassessment Year: 2019-20

For Appellant: Ms. Sunaiana Bhatia, A.RFor Respondent: Shri Subramanian S., D.R

Section 143Section 143(1)(a)Section 234ASection 250Section 36Section 36(1)(va)Section 44A

DCIT 15 (3)(1), Mumbai vs. M/S Wanbury Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3626/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 Feb 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 Dy. Commissioner Of M/S. Wanbury Limited, B Wing, 10Th Floor, Income Tax, Circle – 15(3)(1), Bsel Tech Park, Room No.451, 4Th Floor, Vs. Sector 30, Aayakar Bhavan, Opp Vashi Railway Station, M.K. Road, Vashi, Mumbai - 400020 Navi Mumbai – 400 705 Pan: Aabcp5939P (Appellant) (Respondent) Assessee By : Shri Fenil Bhatt, A.R. Revenue By : Shri Manoj Kumar Singh, Dr Date Of Hearing : 20/02/2024 Date Of Pronouncement : 20/02/2024 Order Per : Om Prakash Kant, Am This Appeal By The Revenue Is Directed Against Order Dated 07.02.2019 Passed By The Ld. Commissioner Of Income Tax (Appeals)-24, Mumbai [In Short The Ld. Cit(A)] For Assessment Year 2015-16, Raising Following Grounds:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Disallowance Of Rs.1,29,63,154/-, Without Considering The Circular No. 22/2015 Dated 17.12.2015 Of The Board Regarding Employer'S Contribution To Funds For The Welfare Of Employees In Terms Of Section 43B (B)

For Appellant: Shri Fenil Bhatt, A.RFor Respondent: Shri Manoj Kumar Singh, DR

Section 36(1)(va)Section 43B

Rajesh Kumar, New Delhi vs. ACIT, Circle- 44(1), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 580/DEL/2023[2019-20]Status: DisposedITAT Delhi29 Jan 2024AY 2019-20

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharmarajesh Kumar Vs. Acit A-1/208, Rohtak Road, Circle 44(1), New Delhi. New Delhi. Pan No. Aigpk8026L (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 234ASection 250Section 36(1)(va)Section 43B

Security Printing and Minting Corporation of India Limited, Delhi vs. ACIT, Circle 22(2), New Delhi

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

ITA 1117/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Sept 2023AY 2019-20

Bench: Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Y.K. Mahagan, AdvFor Respondent: Shri Anuj Garg, Sr.DR

Section 139(1)Section 143(1)Section 234CSection 244ASection 36(1)(va)Section 40A(9)Section 43B

M/S. Prolific Consultants (India) Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 432/BANG/2023[2021-22]Status: DisposedITAT Bangalore18 Jul 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri Srinivas K.P., A.RFor Respondent: Shri Nischal B., D.R

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

M/S. Mtr Maiya'S, Bengaluru vs. Income-Tax Officer, Ward-6(2)(1), Bangalore

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

ITA 95/BANG/2023[2018-19]Status: DisposedITAT Bangalore02 May 2023AY 2018-19

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

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri P. Suresh Rao, Addl. CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

The Malappuram District Cooperative Bank Limited, Malappuram vs. ITO, Circle-1, Tirur

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

ITA 577/COCH/2022[2018-2019]Status: DisposedITAT Cochin30 Mar 2023AY 2018-2019

Bench: Smt. Beena Pillai & Smt. Padmavathy S.Assessment Year: 2018-19 The Malappuram District Co- Operative Bank Limited Head Office The Malappuram District Cooperative Bank Deputy Commissioner Malappuram Of Income-Tax Vs. Uphill Cpc Malappuram Bangalore Kerala 676 505 Pan No : Aaaat3207B Appellant Respondent Appellant By : Shri Hameed Hussain, A.R. Respondent By : Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing : 11.01.2023 Date Of Pronouncement : 30.03.2023 O R D E R Per Beena Pillai: The Present Appeal Is Filed By The Assessee Against Order Passed By Nfac Delhi Dated 9.11.2021 For Assessment Year 2018-19 On Following Grounds Of Appeal:- 1. “The Order Of The Commissioner Of Income Tax (Appeals) Is Opposed To Law & The Facts & Circumstances Of The Case. 2. The Commissioner Of Income Tax (Appeals) Has Grossly Erred Both In Law & On Facts In Adding The Pf Contribution Amounting To Rs. 59,24,494/- By Virtue 36(1)(Va) Of.The Income Tax Act. This Will Be Covered The Malappuram District Co-Operative Bank Limited, Malappuram

For Appellant: Shri Hameed Hussain, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(1)Section 2Section 30Section 36Section 36(1)(va)Section 43B

Sri. Chandrakant Shamappa Kontha, Hubli vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

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

ITA 2/BANG/2023[2018-19]Status: DisposedITAT Bangalore08 Mar 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

Sri. Chandrakant Shamappa Kontha, Hubli vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

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

ITA 1/BANG/2023[2017-18]Status: DisposedITAT Bangalore08 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

M/S Kanaka Polypack Private Limited, Aluva vs. ACIT Corporate Circle 1(1), Kochi

In the result, appeal of the assessee is dismissed

ITA 876/COCH/2022[2018-19]Status: DisposedITAT Cochin08 Mar 2023AY 2018-19

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent

For Appellant: Shri. Manu Kurian, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 143(1)Section 154Section 34(1)(iv)Section 36(1)(va)Section 43B