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2022 (2) TMI 809 - AT - Income TaxNon-deposit of the employees' contribution towards PF/ESIC before the prescribed due dates - disallowance u/s 36(1)(va) - HELD THAT:- We find that Hon'ble Delhi High Court in the case of CIT vs. AIMIL Ltd. [2009 (12) TMI 38 - DELHI HIGH COURT ] has held that no disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. As far as the applicability of amendment made by Finance Act 2021 is concerned, we find that the Co-ordinate Bench of Tribunal in the case of Indian Geotechnical Services [2021 (9) TMI 182 - ITAT DELHI] has held that amendment made by Finance Bill 2021 shall take effect from 1st April 2021 and will accordingly apply to A.Y. 2021-22 and subsequent years. In the present case assessment year involved is 2018-19 and therefore following the aforesaid decision in the case of Indian Geotechnical Services (supra), we are of the view that the amended provisions would have no application to the case under consideration. Thus we are of the view that no addition u/s. 36(1)(va) of the Act is called for in the present case. Therefore we direct the AO to delete the addition. Thus the ground of assessee is allowed.
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