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2022 (6) TMI 880 - ITAT ALLAHABAD
Addition on account of employees' contribution to ESI & EPF paid belatedly but before the due date of filing of the return of income under section 139(1) - HELD THAT:- As there is a delay in payment of employees' contribution towards PF & ESI as per the limitation prescribed under the Specific Acts however, the payment was made before the due date of filing of the return under section 139(1) of the Income Tax Act. I further note that the issue of retrospective applicability of the amendments made by Finance Act, 2021 in section 36(1)(va) and section 43-B has been considered by this Tribunal in a series of decisions and following those decisions, the Tribunal in the case of Lavkush Sharma vs. ACIT [2021 (12) TMI 1331 - ITAT ALLAHABAD] prior to the amendment by Finance Act, 2021 in Section 36(1)(va), Section 43B, the issue of allowability of the employee’s contribution deposited belatedly as per the due date of the respective Acts however, before the due of filling of return of income under Section 139(1) is covered by the decisions of Hon'ble jurisdictional High Court as well other High Courts.
Employee’s contribution towards EPF and ESI was deposited by the assessee before the due date of return of income u/s 139(1) which was extended by the CBDT upto 31st October, 2018. Therefore, the claim of assessee is allowed.