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TMI Blog2022 (4) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal filed by the assessee against the order passed by the DDIT(CPC) u/s 143(1) of the I.T. Act, 1961, dated 09.03.2019 for A.Y. 2017-18. The assessee has raised the following grounds before us: "1. The Learned CIT(A)-NFAC erred in law and as well as facts of the case in upholding the disallowance made by DCIT, CPC towards delayed payment of employee's contribution to provident f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 3. The assessee has filed the appeal before the ld. CIT(A) and submitted that the entire contribution has been paid before due date of filing the return of income. However, the ld. CIT(A) has dismissed the appeal of the assessee. 4. Heard both sides and perused the material on record. Without retreating the facts as elaborated above, the assessee has deposited employee's contributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Vijay Kumar Vs. DCIT (ITA No. 596 & 597/Bang/2021) and AdhyarAnandBhavan Sweets India P. Ltd. Vs. ACIT (ITA No.402 & 403/Chennai/2021) on the issue of applicability of the amended provisions of Explanation 2 to section 36(1)(va). The ITAT Bangalore vide ITA No. 596/Bang/2021 in the case of Shivanajappa Vijay Kumar (supra)after following the decision of Hon'ble High Court of Karnataka held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decisions, we considered that Ld. CIT(A) is not justified in disallowing the claim of deduction of the assessee. Accordingly, we decide this issue in favour of the assessee and disallowance made by the Assessing Officer is deleted. Since we have decided the issue in favour of the assessee, therefore, ground Nos. 2 & 3 of the assessee are not required adjudication. 6. In the result, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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