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2021 (10) TMI 104 - AT - Income TaxAddition u/s 36(1)(va) - late deposit of employees share of PF & ESI which were deposited after the due date but before the due date of filing of return of income - scope of amendment - HELD THAT:- It is not in dispute that the assessee deposited the contribution of PF & ESI belated in terms of section 36(1)(va) of the Act, however, the said deposits were made prior to filing of return of income u/s 139(1). Thus as relying on HARENDRA NATH BISWAS [2021 (7) TMI 942 - ITAT KOLKATA], SALZGITTER HYDRAULICS PRIVATE LIMITED [2021 (6) TMI 1059 - ITAT HYDERABAD] and MOHANGARH ENGINEERS AND CONSTRUCTION COMPANY [2021 (8) TMI 563 - ITAT JODHPUR]additions made by the Assessing Officer and sustained by the Ld. CIT(A) on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s 139(1) of the Act, in all the years under consideration prior to the amendment made by the Finance Act, 2021 w.e.f. 1.4.2021 vide Explanation 5, are deleted. - Decided in favour of assessee.
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