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2022 (10) TMI 157 - AT - Income TaxNon-deposit of employee's share of ESI and EPF before the due date - Scope of amendments made through Finance Act, 2021 - HELD THAT:- Admittedly the assessee has deposited the impugned contributions to the PF/ ESI though after due date as prescribed under the relevant provisions of PF / ESI Act but within the time allowed u/s 43B i.e. up to the due date u/s 139(1) for filing of income. Regarding the amendments made through Finance Act, 2021 legislature itself has categorically stated that the amendments shall apply to the assessment year 2021-22 and subsequent assessment years. Therefore these amendments are not applicable to the assessment years preceding the assessment-year 2021-22 i.e. not applicable upto assessment-year 2020-21. Hon'ble Delhi High Court in Pr. CIT Vs. Pro Interactive India Pvt. Ltd [2018 (9) TMI 2009 - DELHI HIGH COURT] had re-affirmed the aforesaid findings while relying judgment in CIT Vs. AIMIL Ltd [2009 (12) TMI 38 - DELHI HIGH COURT] so the reliance by DR on judgment date 6/9/18 in CIT Vs. Bharat Hotels Ltd. [2018 (9) TMI 798 - DELHI HIGH COURT] cannot be sustained. In the light of the aforesaid the grounds raised stand decided in favour of the Assessee.
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