TMI Blog2022 (6) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... f ITAT Kolkata in the case of Lumino Industries Ltd.[ 2021 (11) TMI 926 - ITAT KOLKATA] to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139(1) of the Act. Therefore the appeal of assessee succeeds and so, it is allowed in favour of assessee. - ITA Nos. 15 to 17/PAN/2021 - - - Dated:- 16-6-2022 - SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Appellant by : Shri Pramod Vaidhya, Advocate Respondent by : Shri Ranjan Kumar, CIT, DR Shri Mayur Kamble, Sr. DR ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The present set of three appeals filed by the assessee are against the separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h vs DCIT 138 taxmann.com 147 (Chandigarh) 6 Arihant Automobiled vs Income Tax Officer 137 tammann.com 258 (Jabalpur) 7 Moona Dewan vs ACIT 136 taxmann.com 410 (Jaipur) 8 Adyar Ananda Bhavan Sweets India (P) Ltd. vs ACIT 134 taxmann.com 56 (Chennai) 9 Mohangarh Engineers and Construction Company vs DCIT 133 taxmann.com 172 (Jodhpur) 10 Saiztgitter Hydraulics (P) Ltd. vs ITO 128 taxmann.com 192 (Hyd) 3. We note that the issue is no longer res integra. The decisions of Hon ble High Court Calcutta namely in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serted according to Shri Miraj D Shah takes effect from 1st April, 2021 i.e AY 2021-22 and subsequent assessment year and if the remittance of PF/ESI Employees Contribution is not made within the time prescribed by the PF/ESI Act then the remittance cannot be allowed as a deduction which is prospective in operation. Whereas according to Ld. CIT(A), the amendment brought in is clarificatory in nature so, retrospective in operation. So we have to adjudicate this issue whether the amendment brought in by Finance Act, 2021 is prospective or retrospective in operation. We note that before this amendment has been inserted by Finance Bill, 2021, the Hon ble Jurisdictional Calcutta High Court in the case of Shri Vijayshree Ltd. Ltd.(supra), M/s Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liament/legislature need to be looked into for ascertaining whether the amendment should be retrospective or not. In Vatika Township Ltd. (supra) the Hon ble Supreme Court held that the notes on clauses appended to the Finance Bill will throw light as to the legislative intent; because it has to be borne in mind that Parliament/legislature is aware of three concepts before an amendment is brought in, which can be discerned from reading of the Notes on Clauses to the Bill which are (i) prospective amendment with effect from a fixed date; (ii) retrospective amendment with effect from a fixed anterior date; and (iii) clarificatory amendments which are retrospective in nature. So when we adjudicate whether the view of Ld CIT(A) that the expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Black Ltd.(supra), M/s Coal India Ltd.(supra), M/s Akzo Nobel India Ltd. (supra), we set aside the impugned order of Ld CIT(A) and direct the AO to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139(1) of the Act. Therefore the appeal of assessee succeeds and so, it is allowed in favor of assessee . 4. A perusal of the above would reveal that the ITAT, Kolkata has specifically propounded that if employees contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts. With the assistance of ld. representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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