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2022 (10) TMI 976 - ITAT MUMBAIDelayed employees contribution to provident fund - assessee has deposited the amount before filing of the return of income u/s.139(1) and there is a delay in depositing the employees contribution to provident fund - HELD THAT:- As amendment was brought in Finance Act, 2021 w.e.f 01.04.2021. The law was not framed/amended in the relevant Assessment year and any legal proposition which cast additional burden/liability on the assessee cannot be implemented retrospectively. The amendment to section 36(1)(va) of the Act will not be applicable to Assessment Year 2018-19. The assessee has deposited the employees contribution of provident fund before the due date u/s. 139(1) - Accordingly, we set-aside the order of the CIT(A) and direct the assessing officer to delete the disallowance and allow the grounds of appeal in favour of the assessee.
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