TMI Blog2022 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ise stands decided by the jurisdictional high court in favour of the assessee. See M/S JUPITER AQUA LINES PVT. LTD. VERSUS THE D.C.I.T., CIRCLE-6 (1) , MOHALI. [ 2021 (11) TMI 761 - ITAT CHANDIGARH] . In view of the aforestated decisions of the ITAT, therefore the contention of the Ld. DR before us that the amendment to section 36(1)(va) of the Act is retrospective is dismissed. Also since no facts distinguishing the present cases from those decided by the ITAT have been pointed out by the Ld. DR before us and admittedly the amounts of employees' contribution to ESI and PF stood paid before the due date of filing of return of income, the issue of disallowance on account of delayed payments of employees' contribution to ESI and PF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 to be clarificatory and hence retrospective in application. Accordingly, the contention of the Ld. Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. M/s. Lakhani Rubber Udyog (P) Ltd. ITA No. 215 of 2010 dt. 22.09.2015 CIT vs. Nuchem Ltd. (2015) 371 ITR 164 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consistently held 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)/43B 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 by the due date of filing return of income u/s. 139(1) of the Act. The jurisdictional High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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