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2022 (5) TMI 130 - ITAT DELHIDisallowance of payment of employees contribution towards Provident Fund and ESI u/s 36(1)(va) read with section 43B - scope of amendment - HELD THAT:- Now, this issue stands covered by series of decisions of this Tribunal following various judgments of Hon’ble High Courts including Delhi High Court that, if the payment of employees contribution to PF/ESI though has been made beyond the amendment of statutory date but much before filing of return of income, then no disallowance can be made. See FLYING FABRICATION VERSUS DEPUTY COMMISSIONER OF INCOME TAX [2021 (11) TMI 1041 - ITAT DELHI] In the latest judgment of the coordinate Bench of the Tribunal in case of Raj Kumar [2022 (2) TMI 1224 - ITAT DELHI] the Tribunal held that amendment regarding due date of deposit of employees contribution of PF/ESI are prospective, i.e., beyond AY 2021-22 and the same is allowed if it is paid before the due date of filing of Income-tax return prior to AY 2021-22 and same cannot be disallowed u/s 36(1)(va). - Decided in favour of assessee.
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