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2022 (1) TMI 143 - ITAT DELHIDisallowance made on account of belated payment of Provident Fund and ESI Contributions - HELD THAT:- It is not in dispute that the Contributions to Provident Fund and the ESI were remitted by the assessee before due date for filing of return. The Hon’ble Delhi High Court in the case of CIT vs. AIMIL Ltd. [2009 (12) TMI 38 - DELHI HIGH COURT] held that if the Provident Fund and ESI Contributions were remitted before due date of filing of return of income such contributions cannot be disallowed u/s 43B. The Coordinate Bench of the Tribunal in the case of Chatru Mal Garg [2021 (10) TMI 1282 - ITAT DELHI] decided identical issue in favour of the assessee by considering the Amendment made by the Finance Bill 2021 w.e.f. 1/4/2021 to the Provisions to Section 36(1)(va) of the Act - Assessing Officer is directed to delete the disallowance made towards PF & ESI Contributions - Decided in favour of assessee.
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