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2022 (4) TMI 1075 - AT - Income TaxDelayed remittance of Provident Fund payment u/s.36(1)(va) - HELD THAT:- AO noted that the actual dates of payments of employees contribution to PF and ESI are available in tax audit report in Form No.3CD filed by assessee along with return of income in clause 20(b) of the audit report. The assessee before us filed complete details of payment and these dates are within the due date of filing of return of income u/s.139(1) of the Act i.e., before 31.08.2019. Since, the payments are made within due dates of filing of return of income u/s.139(1) of the Act, as noted in the audit report and are noted by the lower authorities, we are of the view that exactly on identical facts, the Tribunal is taking a consistent view that even the amendment brought in by the Finance Act, 2021 is not retrospective and it is prospective. See M/S. ADYAR ANANDA BHAVAN SWEETS INDIA P LTD. VERSUS THE ACIT, CENTRAL CIRLCE - 3 (4) , CHENNAI – 34. [2021 (12) TMI 558 - ITAT CHENNAI] - Decided in favour of assessee. Short credit of TDS disallowed by AO while processing return u/s.143(1) - HELD THAT:- At the time of hearing, the ld.counsel for the assessee as well as the ld. Senior DR agreed that the assessee can file the details of TDS before AO and the AO will accordingly allow the claim. In view of the above, we direct the AO to give opportunity to the assessee to file tax credit certificates and accordingly, consider the claim of assessee afresh. This issue of assessee’s appeal is allowed for statistical purposes.
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