TMI Blog2022 (1) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... LATH VERSUS ADDL. CIT, SPECIAL RANGE-4, NEW DELHI [ 2021 (8) TMI 1235 - ITAT DELHI] consistently holding that the amendment to section 36 (1) (va) and u/s 43B of the Act effected by the Finance Act 2021 is applicable prospectively, reading from the Notes on Clauses at the time of introduction of the Finance Act, 2021, specifically stating the amendment being applicable in relation to assessment year 2021 - 22 and subsequent years. Therefore the addition, we hold, cannot be made on the strength of the amendment effected by Finance Act 2021 to section 36 (1) (va)/43 B of the Act. Moreover it is an admitted position that the jurisdictional High Court has in various decisions held that employees contribution to ESI PF is allowable if paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sertion of Explanation- 2, both to the effect that due date for payment of employees contribution to ESI and PF, for the purpose of claiming deduction of the said amount as per the provisions of section 36 (1) (va) of the Act was not governed by section 43B stipulating the due date to be till the filing of return of income u/s 139 (1) of the Act meaning thereby the employees contribution to ESI and PF was to be paid by due date specified in their respective Acts for the purpose of claiming deduction thereof. The Ld.CIT(A) held that the said amendment though effected by the Finance Act, 2021 but when read in the background of the decision of the Hon ble Apex Court in the case of Allied Motors Pvt. Ltd. Vs. CIT, 91 Taxman, 205 (SC), the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of return of income u/s 139 (1) of the Act as allowable. The Revenue has disallowed the same in the impugned year by applying the amendment made by Finance Act 2021 to section 36 (1) (va) and 43 B of the Act allowing the claim of such deduction only when paid by due dates specified in their respective Acts, holding the amendment to be applicable on all pending cases post the amendment. 6. We have gone through the orders of the coordinate Benches of the ITAT cited by the Ld. Counsel for the assessee before us and are also aware of other decisions also of the ITAT, Delhi Bench in the case of Insta Exhibition Pvt. Ltd Vs. Addl. CIT in ITA No. 6941 /Del/2017, dated 03. 08. 2021, the decision of ITAT, Hyderabad Bench in the case of Crescent R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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