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2021 (12) TMI 598 - AT - Income TaxDisallowance of Employees contribution of PF & ESI u/s 36(1)(va) remitting the dues beyond the due date prescribed under the respective Statutes - HELD THAT:- We notice that an identical issue has been examined by the co-ordinate bench in the case of Shri Gopalakrishna Aswini Kumar [2021 (10) TMI 952 - ITAT BANGALORE] wherein the co-ordinate bench has expressed the view that the amendment made to sec.36(1)(va) of the Act will have prospective application and hence the decision rendered in the case of M/s Essae Teraoka (P.) Ltd [2014 (3) TMI 386 - KARNATAKA HIGH COURT]. Thus we hold that the additions made in both the years are liable to be deleted. Accordingly, we set aside the orders passed by Ld CIT(A) in both the years under consideration and direct the AO to delete the impugned additions in both the years - Decided in favour of assessee.
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