Section 43B of the Income Tax Act

Income-tax Act, 2025: s.37

Section 43B of the Income-tax Act, 1961 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.

The decision most relied on for Section 43B is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 7,161 judgments on BharatTax that turn on this section.

Leading authorities on Section 43B

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.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

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.

Kedarnath Jute Mfg. Co. Ltd. v. CIT
82 ITR 363 · 1971 · Supreme Court
654
citing judgments

Tax liability for an item of income or expenditure is determined solely by the provisions of the Income-tax Act. Entries in an assessee's books of account are not conclusive and do not govern the taxability or deductibility of an item, as the legal rights and obligations under the Act prevail.

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. Gujarat State Road Transport Corpn
41 Taxmann.com 100 · 2014 · High Court
540
citing judgments

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

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.

Judgments on Section 43B

M/S Digital Illusion (India )P Ltd., Chennai vs. Income Tax Officer Corporate Ward-1(4), Chennai

The appeal stand allowed for statistical purposes

ITA 281/CHNY/2024[2013-14]Status: DisposedITAT Chennai01 May 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.281/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) M/S Digital Illusion (India) P. Ltd. Ito Corporate Ward 1(4) C/O M/S Pass Associates Chennai – 600 034 Unit No.208, 2Nd Floor, Beta Wing बनाम/ Vs. Raheja Towers, No.113-134 Anna Salai, Chennai – 600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcd-2074-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri D. Anand (Advocate) – Ld. Ar " थ"कीओरसे/Respondent By : Shri Arv Srinivasan (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 29-04-2024 घोषणा की तारीख /Date Of Pronouncement : 01-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013- 14 Arises Out Of The Order Of Learned Commissioner Of Income Tax, (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30-11-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S. 147 Of The Act On 29-11- 2019. In The Assessment Order, Ld. Ao Made Addition Of Rs.24.68

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri ARV Srinivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 43B

Jyotin Kumar Sahoo, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 8/CTK/2023[2020-21]Status: DisposedITAT Cuttack17 Apr 2024AY 2020-21

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

For Appellant: Shri B.R.Pattnaik, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 36(1)(va)Section 37(1)Section 43B

Jyotin Kumar Sahoo, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 7/CTK/2023[2019-20]Status: DisposedITAT Cuttack17 Apr 2024AY 2019-20

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

For Appellant: Shri B.R.Pattnaik, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 36(1)(va)Section 37(1)Section 43B

Odisha State Medical Corporation Limited, Bhubaneswar vs. ACIT, Circle -1(2), Bhubaneswar

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

ITA 38/CTK/2023[2017-18]Status: DisposedITAT Cuttack17 Apr 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Odisha Odisha State State Medical Medical Vs. Dcit/Acit, Circle Dcit/Acit, Circle-1(2), Corporation Ltd., Infront Of Corporation Ltd., Infront Of Bhubaneswar Bhubaneswar Ram Mandir, Bhubaneswar. Ram Mandir, Bhubaneswar. Pan/Gir No Pan/Gir No.Aabco 9370 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.12.2022 In Appeal No. In Appeal No. Cit(A), Bhubaneswar- -1/10575/2018-19 For The Assessment Year For The Assessment Year 2017-18. 2. Shri Natabar Panda, Natabar Panda, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

For Appellant: Shri Natabar PandaFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 36(1)(va)Section 37(1)Section 43B

Jyotin Kumar Sahoo, Khorda vs. DCIT Ciecle-2(1), Bhubaneswar

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 306/CTK/2023[2021-22]Status: DisposedITAT Cuttack17 Apr 2024AY 2021-22

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

For Appellant: Shri B.R.Pattnaik, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 36(1)(va)Section 37(1)Section 43B