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2022 (3) TMI 461 - AT - Income TaxLate payments towards ESI and EPF u/s 36(1)(va) - Payment before furnishing the return of income under section 139(1) - HELD THAT:- In the present case, it is not in dispute that the assessee deposited the contribution of PF & ESI belatedly 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) of the Act. It is noticed that an identical issue having similar facts has already been adjudicated in RAJA RAM [2021 (11) TMI 370 - ITAT CHANDIGARH] wherein addition 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 both 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. Addition on account of employer share of ESI PF for AY 2017-18 paid during the year which was disallowed in AY 2017-18 and is otherwise allowable in terms of u/s. 43B of the I.T. Act on payment basis - HELD THAT:- There is no dispute regarding the facts and we are in complete agreement with the Ld. AR that disallowing the same amount in two assessment years i.e. 2017-18 and 2018-19 has resulted in taxing the impugned amount twice. Since this amount has already been disallowed and taxes paid on the same in assessment year 2017-18, the same should not have been disallowed in the year under consideration in the present appeal. Accordingly, we direct the deletion of this amount also.
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