TMI Blog2022 (8) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... e the due date for filing the return of income is allowable. The Assessing Officer is directed to allow the deduction as claimed. - Decided in favour of assessee. - ITA No. 145/Mum/2022 - - - Dated:- 29-7-2022 - SHRI PRASHANT MAHARSHI ( ACCOUNTANT MEMBER ) AND SMT. KAVITHA RAJAGOPAL ( JUDICIAL MEMBER ) Assessee represented by : Shri Gyaneshwar Kataram Department represented by : Shri Hoshang B Irani ( DR) ORDER Per Kavitha Rajagopal , JM This appeal has been filed by the assessee as against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29/11/2021, under section 250 pertaining to Assessment Year 2018-19. 2. The solitary issue involved in this appeal is the disallowance of Rs. 30,93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of sister concern of the assessee, M/s. Geekay Security Services Pvt. Ltd. vs. Dy. CIT, Circle 3(1)(1) under Writ Petition No. 1984 of 2018 dated 07/12/2018 and also without observing the principles of natural Justice. 5. The Ld. DR did not controvert the fact that the assessee has deposited the employees' contribution of PF and ESI and the Labour Welfare Fund before the due date for filing the return of income. The Ld. DR relied upon the decision of the lower authorities. 6. Having heard both the Learned representatives and perused the materials on record, we are of the considered opinion that the assessee had deposited the employees' contribution to PF of Rs. 26,36,808/-, ESIC of Rs. 3,94,983/- and Labour Welfare Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... com (Madras) which did not support the case of the assessee, though the jurisdictional High Court judgment was favouring the case of the assessee. Further to this, the Ld. CIT(A) has interpreted the amendment to Explanation to section 43B of Finance Bill 2021 applicable retrospectively even for assessment years prior to 2021-22. The Ld. CIT(A) has also held that the due date as per section 43B is deemed never to have applied for the purpose of employees' contribution thereby confirming the addition/disallowance made by the Assessing Officer. 8. From the above observations, we are of the view that the Ld. CIT(A) has erred in holding a view contrary to the decision of the Hon'ble jurisdictional High Court. It is also pertinent to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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