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2021 (10) TMI 844 - ITAT BANGALOREDelayed employees’ contribution to PF and ESI - as submitted that the assessee has remitted the employees contribution to PF and ESI before the due date of filing of the return u/s 139(1) - scope of amendment to section 36(1)(va) and 43B - HELD THAT:- We hold that the amendment to section 36(1)(va) and 43B of the I.T.Act will not have application for the relevant assessment year, namely assessment year 2018-2019. Accordingly, we direct the A.O. to grant deduction in respect of employees’ contribution to PF and ESI since the assessee has made the payment before the due date of filing of return u/s 139(1). - Decided in favour of assessee.
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