2022 (9) TMI 1602

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..... y the assessee against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.11.2021 for the assessment year 2019-2020. 2. It was submitted by the ld. AR that the only issue in the assessee's appeal was against the action of the ld. CIT(A) in confirming the disallowance of PF & ESI paid beyond the due date under the respective Acts but before the due date of filing of t .....

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..... ourt in the case of Gold Coin Health Food (P) Ltd. (2008) 304 ITR 308 (SC) to submit that the introduction Explanation 2 to Section 36 (va) of the I.T.Act, 1961 and Explanation (v) to Section 43B of the Act were to read retrospective. It was also submitted by the ld. Sr. DR that the memorandum itself says that the provision of amendment is operative from 01.04.2021 and that itself showed that the .....

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..... e due date of filing of return, therefore, the same is allowable. This issue has also been decided by this Bench of the Tribunal in ITA No. 140/CTK/2021, Odyssey Motors Pvt. Ltd., order dated 17.08.2022 in favour of the assessee. This being so, respectful following the principles laid down by the Hon'ble Delhi High Court in the case of TV Today Network Ltd., the addition as made by the AO and conf .....

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