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2022 (1) TMI 417 - AT - Income TaxBelated remittance of Employee's provident fund and ESI Contribution - assessee did not remit the employees' contribution to PF and ESI within the due date specified under the respective Acts -Scope of amendment - HELD THAT:- We hold that the amendment to section 36(1)(va) and 43B of the Act will not have application for the relevant assessment year, namely assessment year 2018-2019. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to PF and ESI since the assessee made the payment before the due date of filing of return u/s 139(1) on 30.11.2018 of the Act. Accordingly, grounds raised by assessee stands allowed.
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