TMI Blog2022 (6) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... date under the respective legislations but before the time stipulated for filing return u/s 139(1) of the Act for the year under consideration. In our opinion, this issue is no more res integra in view of several judgments allowing deduction u/s 36(1)(va) of employees share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 - Decided in favour of assessee. - ITA No. 538/PUN/2021, 539/PUN/2021, 548/PUN/2021, 549/PUN/2021, 550/PUN/2021, 551/PUN/2021 - - - Dated:- 28-6-2022 - SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER For the Assessee : Shri Anil Maheshwari (Sl. No.1), None (Sl. No.2 to 6) For the Revenue : Shri M. G. Jasna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we proceed to dispose of all the appeals on merits after hearing the ld. CIT-DR. 7. We heard the ld. CIT-DR and perused the material on record. The only issue raised through various grounds of appeal in this appeal is against the confirmation of disallowance of Rs.1,46,592/- made by the Assessing Officer u/s 36(1)(va) of the Act on account of late deposit of the Employees share of EPF and ESI etc. 8. At the outset, ld. AR appearing on behalf of the appellant Tilokchand Bhabutmal Shah listed at Sl. No.1 of above cause title filed a copy of recent decision of Co-ordinate Bench of this Tribunal in the case of Prashant Arun Sangai vs. ADIT in ITA No.466/PUN/2021 for the assessment year 2019-20 order dated 22.06.2022 stating that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of several judgments allowing deduction u/s 36(1)(va) of employees share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer s contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall not apply for the purpose of determining the due date under this clause w.e.f. 01.04.2021. The effect of this amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the present case. Therefore, following the principle of consistency, we direct the Assessing Officer to delete the addition of Rs.1,46,592/- made u/s 36(1)(va) of the Act. 12. In the result, the appeal filed by the assessee in ITA No.538/PUN/2021 for A.Y. 2019-20 stands allowed. ITA Nos.539, 548 to 551/PUN/2021, A. Ys. : 2018-19, 2019-20 : 13. Since the facts and issues involved in all the above six appeals are identical, therefore, our decision in ITA No.538/PUN/2021 for A.Y. 2019-20 shall apply mutatis mutandis to the remaining five appeals of the assessee in ITA Nos.539, 548 to 551/PUN/2021 for A.Y. 2018-19 and 2019-20 respectively. Accordingly, the appeals of the assessee in ITA Nos.539, 548 to 551/PUN/2021 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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